Split-year treatment taxation in EU

[brescape]

Hi,
I am looking to leave UK at the end of the UK tax year (April 2021), and pay all my dividend before that (around January 2021), and pay taxes in UK for that in the current (2020-2021) uk tax year, that gain goes from April 2020 to March 2021.

I want to move back to EU, in a country that would conside me tax resident from the day I arrive (this is technically called Split-year treatment) , and not for the whole 2021 year, so not to pay taxes for the January 2021 dividend also in the arriving country.

I did some research and I found a list of country that allow split year:
- Ireland
- Portugal (from 2015)
- France
- Czech republic

And some that for sure don't (will consider tax resident for the whole year):
- Spain (that is so unfortunate as it would have been my choice)


Does anybody know which other countries in EU, allow split year taxation? In particular, Netherlands, Ireland, Malta and Cyprus?

Last edited: Dec 29, 2020

 

[CaptK]

If you pay tax this physical year you won't be liable in Spain. There is‌ a DTA agreement between the two. I'm sure if you Google it you will find‍ it.

 

[brescape]

Thanks for the info. Given it may be a big and last dividend, I am‌ still keen to avoid declaring those dividends altogether in the country where I immigrate.
Any info about the question itself? Does Czech republic and Malta allow split year and consider‍ me tax resident only from the date I arrive?

 

[BertyW]

Hi, did you get anywhere with this?

 

[Rzeznik]

https://cfr.gov.mt/en/individuals/Pages/Tax-Residence.aspx

Yes you are resident from your arrival︁ day. But your taxation goes from this date.
I am not expert but probably till︂ day arrival to Malta/Cyprus you are tax resident of another country.
If you have double︃ taxation problem then you goes to double tax treaty tests in article 4.
Hint: you︄ need have no old house to come back in old country and new permanent adres︅ in new.
In new place you have to have some ties bank acc / job︆ etc to escape for good from old country.