Is there any country that gives tax residency without the need to live there for most of the year? Most countries I've read about need you to live there a substantial part of the year (among other requirements in many cases).

An occasional visit to such country would be acceptable.

In case someone wonders why, the reason for this is that Argentina has high taxes and you've got to pay taxes for your assets independently from where they are located. Since I've got assets in other countries I pay my Argentina's elevated taxes for those assets, which wouldn't pay as much taxes if I lived in the other country.

I want to do what's called "loosing tax residency". This has one simple requirement by law: get tax residency somewhere else. I don't want to live somewhere else, but I'd like to avoid paying taxes for assets outside my country.

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    Your country is under no obligation to recognize the other country's claim to sole tax residency. If you fit your country's definition of "tax resident", they're going to tax you, unless they have a special agreement with the tax-shelter country, and I have a hard time believing they would give up the tax revenue by doing that. – chepner Feb 12 '20 at 14:09
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    From the [taxes] tag wiki: "Whenever asking about taxes, please also specify a country tag such as united-states, canada, united-kingdom, etc. " – chepner Feb 12 '20 at 14:15
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    Is "tax residency" and "permanent residency" really the same thing? That link doesn't mention tax liability explicitly. Nothing there suggests to me (I'm neither a lawyer nor proficient in Spanish, relying on Google Translate) that establishing permanent residency outside of Argentina gets you off the hook for paying Argentine taxes. (I'm assuming you are a citizen of Argentina.) – chepner Feb 12 '20 at 14:42
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    I consulted lawyers about that. I am a citizen of Argentina, as well as of other 2 countries. I've can get permanent residency in both of those, it's not what I need, I need tax residency, which is not exactly the same. That site apparently forgot to mention "tax" in the "permanent residency", which might be implicit, since its a tax agency. – Invetuy Feb 12 '20 at 14:56
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    Nope, just pushing through my own ignorance to make sure that the question you are asking is really relevant to your apparent goal :) – chepner Feb 12 '20 at 15:09

Just because you are considered resident in one country for tax purposes does not mean another country will not also consider you resident there for tax purposes.

Countries set their own rules for when you are considered a tax resident, and they don't consider whether or not you are also resident elsewhere. So if you were to find another country that would let you be a tax resident there without actually living there, Argentina would still consider you a tax resident there and make you pay taxes.

For example the UK considers you to be a tax resident if you spend six months in Britain in the tax year (April->March). Canada considers you resident there if you spend six months in Canada during the calendar year. If you move from Canada to the UK in September you satisfy both requirements and you are resident in both countries for tax purposes. Neither country considers you not resident there just because you are also resident in the other.

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    No, not just because. It's because of the law of the first country. It has some quirks which will make me be a tax resident in Argentina for a while, even if I move to live definitively somewhere else. But this doesn't really answer the question, which is: Is there a country that could accept me as a tax resident without me living (like in Canada and UK example) there? – Invetuy Feb 12 '20 at 23:54

According to OECD – Argentina – Information on residency for tax purposes:

An individual is considered a resident, even if he/she has obtained the permanent residence in a foreign country, or has lost its residence status in the Argentine Republic because the person is regarded as resident of another country for tax purposes, when they actually live in the national territory or reenter the country [Argentina] in order to remain in it.

Which means that even if you are a resident of another country for tax purposes, you are still tax resident of Argentina:

  • if the individual has its permanent dwelling in the Argentine Republic (a suitable facility currently used for living or available for the main end of housing); or
  • if its centre of vital interest is located within the national territory (in which he/she has its closest personal and economic relationships, mainly the personal ones); or
  • if the individual permanently resides in the Argentine Republic, a condition that will be considered fulfilled if the person remains there more time than the one spent in the foreign State which granted the permanent residence, or which considers them as residents for tax purposes during the calendar year); and if they are of Argentine nationality.

If you are looking for Permanent Residence or Citizenship status of another country without living at the other country, you can try OECD - Residence/Citizenship by investment schemes.

  • Do all four conditions have to be satisfied in order for Argentina to agree that one is not a tax resident, or does Argentina consider its citizens to be tax residents regardless of where they live? The latter is s the rule, for example, in the US: US citizens are US tax residents and must file a US tax return regardless of where they might be domiciled or where else they might be taxed. There are, of course, rules in the US Tax Code which eliminate double taxation in many cases. – Dilip Sarwate Mar 14 '20 at 22:49
  • @DilipSarwate I looked at the Law itself (Decree 649/97) and saw that Art. 125 says the fourth condition is tied to the 3rd condition, so 123 is OR, 34 is AND. servicios.infoleg.gob.ar/infolegInternet/anexos/40000-44999/… – base64 Mar 15 '20 at 5:51

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