Im tax resident of which country ?

[Alexoff]

Hi, im citizien of Belarus, who last 10 years live in China. From 2019 China changed its tax residence rule - so in 2019 its clear. But i want to ask about period before 2019.
So, before 2019 if i didt stay in Belarus 180 days - im not tax resident of Belarus. And in the same time if i didnt stay in China 31 day continuous (or 90 days total) in year - i also not tax resident of China.
So im tax resident of which country in such situation ?

BTW, if in 2019 i will become (for example) tax resident of Sent Kits and Nevis (or UAE) and in the same time in China - finaly im tax resident of which country ?

 

[Martin Everson]

Where else did you stay other than China during the year then?⁠

You answered the question when you⁢ said you would be tax resident of St Kitts or UAE.

 

[fshore]

Didn't China continue the︂ 5 year rule for becoming tax resident still after the 2019 update?

If you are︃ tax resident in both St kitts nevis, uae and China, then you need to check︄ if there is a tax treaty between China and those countires and read the residence︅ paragraph to determine where you should be considered resident, and also the method used to︆ avoid double taxation.

 

[Alexoff]

Usually travel to Malaysia or Indonesia

No. Now you become tax resident of China if you stay 183 days. And you⁤ need to pay tax from income in CHINA. but after 6 continous years of China⁣ tax residence - you need to pay tax from WORLDWIDE income also.

 

[Alexoff]

i checked. St Kitts havent treaties with China. Does it mean⁠ what in such case i will be tax resident of St Kitts instead of China⁤ ?

 

[fshore]

When there is no tax treaty then you'll continue to be tax resident‍ in both countries.

 

[Alexoff]

At this moment (even im tax resident of China), China didnt pretend to my worlwide‌ income. Is it mean, what i need to pay tax of this worldwide income somewhere‍ else ? Where ? Because im ONLY China tax resident.

 

[fshore]

No, of course not. As long as you're 100% sure that Belarus will not come⁤ after you for this income.

 

[JohnLocke]

You really want to speak with a local tax advisor in this case. Most people⁤ get huge surprises these days because they thought they were fine in tax matters.