Taxed in Spain due to COVID overstay? Someone on Facebook claimed that tourists who were unable to leave Spain due to COVID were declared tax residents if their stay was over 183 days. I haven't been able to find such a case in a web search, but that's not a refutation, since the search terms required appear in thousands of unrelated pages. I would appreciate a citation if someone is aware of a specific case of a visa-exempt 90/180 tourist without padrón being taxed by Spain due to an overstay caused by COVID restrictions. Or other overstay. (Income tax, not fines for the overstay.) Padrón is the registration of address required within thirty days of arrival if you are on a visa that implies intention for permanent or temporary residence. UPDATE: This looks pertinent: https://www.surinenglish.com/local/202010/02/concern-month-obligation-ruling-20201002104434-v.html but it doesn't say they were actually taxed, and they are Lebanese, who aren't 90/180 visa-exempt. It also refers to &quot;second-home owners,&quot; so it's too vague to really answer my question.
Your link points to an article published in October 2020. More recent articles (May, July 2021) points out that the Spanish Directorate General of Taxes (DGT), since April 2021, accepts the OECD recommendations, where when a double taxation agreement (DTA) exists, to make an exception to the 183 days rule for those who were forced to stay due to the lockdown (being a force majeure situation). 2021-05-31: Steuerwohnsitz in Zeiten von COVID-19 | LEX | Das deutsch-spanische Rechtsportal Welche Haltung hat die spanische Generaldirektion für Steuern (DGT) eingenommen? ... Die OECD-Empfehlungen scheinen bei der Auslegung der DGT nicht berücksichtigt worden zu sein. Es handelt sich jedoch um Staatsbürger des Libanon - ein Staat, mit dem es kein DBA mit Spanien gibt und der nach unserer Gesetzgebung sogar als Steueroase gilt. Im April hat die DGT ein Urteil bezüglich derjenigen Personen erlassen, die sich während des Alarmzustands zwangsweise in unserem Land aufhielten, und sich den Empfehlungen der OECD angeschlossen. Aufgrund der in Artikel 4.2 des DBA festgelegten Kriterien ist es unwahrscheinlich, dass in solchen Fällen die betroffenen Personen letztlich als in Spanien und nicht in dem anderen Staat ansässig gelten, so dass der Konflikt der Doppelansässigkeit gelöst werden kann. What is the position of the Spanish Directorate General of Taxes (DGT)? ... The OECD recommendations do not appear to have been taken into account when interpreting the DGT. However, they are citizens of Lebanon - a state with which there is no DTA with Spain and which, according to our legislation, is even considered a tax haven. In April, the DGT issued a verdict on those who were forced to stay in our country during the state of alarm, following the recommendations of the OECD. Based on the criteria set out in Article 4.2 of the DTA, it is unlikely that in such cases the persons concerned will ultimately be deemed to be residents of Spain and not of the other country, so that the dual residency conflict can be resolved. 2021-07-28: Lockdown von 2020 ohne Auswirkungen auf Steuern - Mallorca Zeitung Jetzt hat sich die Generaldirektion für Steuerfragen in Spanien – auch nach negativer Presse zu dem genannten Fall – noch einmal zu Wort gemeldet und erklärt, man werde die Empfehlungen der OECD akzeptieren und bei Bürgern aus Ländern, mit denen ein Doppelbesteuerungsabkommen besteht, nicht auf eine Steuerpflichtigkeit in Spanien bestehen, selbst wenn die Person sich aufgrund des Lockdowns mehr als 183 Tage im Land aufgehalten haben sollte. Now the General Directorate for Tax Issues in Spain - even after negative press on the case mentioned - has spoken out again and declared that they will accept the recommendations of the OECD and, in the case of citizens from countries with which there is a double taxation agreement, not on one Tax liability in Spain exists even if the person has stayed in the country for more than 183 days due to the lockdown. Sources: 2021-05-31: Steuerwohnsitz in Zeiten von COVID-19 | LEX | Das deutsch-spanische Rechtsportal (in Germann) 2021-07-28: Lockdown von 2020 ohne Auswirkungen auf Steuern - Mallorca Zeitung (in Germann)
germany Does the prisoner need a long term resident &quot;prisoner&quot; visa, or something like that? No, during detention a residence permit is not required. Does the prisoner need to register as a resident when they arrive? Presumably with the prison address as their residential address? When the expected period of detention exceeds 3 months and no residence exists in Germany, then the prisoner will be reported to the registration authority. Does the time served count, for example, when applying for permanent residence or naturalization, when applicable? If no residence permit existed, then the time does not count. In other words, for immigration purposes, what is the status of a person who got into the country via extradition? If they had no immigration status when the detention started, they will have no status when it ends. Ausländerrechtliches Stichwortverzeichnis - Freiabonnements für Gefangene e.V. Aufenthaltstitel in Haft Ausländische Gefangene benötigen für die Zeit der Haft keinen Aufenthaltstitel. Läuft aber zum Beispiel die Aufenthaltserlaubnis während der (Untersuchungs-)Haft ab, muss unbedingt fristgerecht ein neuer Antrag gestellt werden. Residence permit in detention Foreign prisoners do not need a residence permit for the period of detention. However, if, for example, the residence permit expires during (pre-trial) detention, a new application must be submitted in good time. ... Ausländerrechtliche Folgen einer Verurteilung ... Besteht kein Aufenthaltstitel, ist der Ausländer nach Beendigung der Untersuchungs- bzw. Strafhaft von Gesetzes wegen zur Ausreise verpflichtet. Immigration law consequences of a conviction ... If there is no residence permit, the foreigner is legally obliged to leave the country after the end of the pre-trial or criminal detention. Vollzugsgeschäftsordnung Vom 21. Dezember 2018 JustVA (Berlin) (PDF) Page 22 of PDF 24 Mitteilung der Aufnahme an die Meldebehörde (1) Die Aufnahme von Gefangenen zum Vollzug einer Freiheitsentziehung ist innerhalb von zwei Wochen der Meldebehörde mitzuteilen, wenn die Gefangenen nach ihren Angaben nicht für eine Wohnung im Inland gemeldet sind und der Aufenthalt in der Anstalt drei Monate übersteigt. Übersteigt der Aufenthalt in der Anstalt bei der Aufnahme zunächst nicht drei Monate oder ist die Dauer der Freiheitsentziehung bei Aufnahme, wie beispielsweise beim Vollzug der Untersuchungshaft, nicht bekannt, tritt eine Mitteilungspflicht erst dann ein, wenn durch sich anschließende oder fortdauernde Freiheitsentziehung die Dauer von drei Monaten überschritten wird; die Mitteilung hat sodann innerhalb von zwei Wochen zu erfolgen. 24 Notification of admission to the registration authority (1) The admission of prisoners for the execution of a deprivation of liberty shall be reported to the registration authority within two weeks if the prisoners say they are not registered for an apartment in Germany and the stay in the institution exceeds three months. If the stay in the institution does not initially exceed three months at the time of admission or if the duration of the deprivation of liberty is not known at the time of admission, e.g. in the case of remand detention, a notification obligation only arises if subsequent or ongoing deprivation of liberty exceeds the period of three months months is exceeded; the notification must then be made within two weeks.
In germany inheritance tax (Erbschaftsteuer) taxes someone receiving an inheritance (or a gift - they are treated the same). If the heir is (inheritance tax) resident in Germany, German inheritance tax is due in principle on the whole received property, regardless of where that property is. Paid foreign inheritance tax on particular types of property and in accordance with tax treaties can be deducted. (Details: see §21 ErbStG and §121 BewG) Wrt the scenario in the question: if that foreign country collects low/no inheritance tax, the heir gets accordingly low or no deduction from the due German inheritance tax. Whether the &quot;more mobile&quot; property in the question counts as foreign property or not depends on whether the deceased was German resident in the sense of inheritance tax law or not (e.g. moved their residence to the foreign country &gt; 5a before their death), but again, that wouldn't lower the total amount of taxes due, it only shifts who gets them. In order to actually avoid German inheritance tax on the mobile property of the question, the heir would need to move their tax residency away from Germany.
I'm not aware of any any IRC provision allowing a deduction for those suffering from &quot;natural disasters,&quot; but there are several provisions allowing preferential treatment for income and losses linked to a &quot;federally declared disaster.&quot; IRC section 165 defines &quot;federally declared disaster&quot; as: any disaster subsequently determined by the President of the United States to warrant assistance by the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. Because the governors for all states and territories have requested and received disaster declarations under the Act, retroactive to January 20, 2020, COVID-19 is a federally declared disaster for tax purposes, according to the IRS.
When you started living in Massachussetts, you are required to register your car in Massachussetts. Residency means "living there", and isn't about citizenship / permanent residence. There is no provision at all for delaying the change of registration: here is how to transfer the registration. You can't use Canadian insurance, so you will also have to get Massachussetts liability insurance (and collision, if you want it). Pretending that you are "just a tourist passing through" will not work and is easily disprovable. Your Canadian insurance agent will confirm that you have to switch to a Massachussetts policy when you move to Massachussetts, because you are not covered by Canadian insurance when you reside in Massachussetts.
New Jersey has jurisdiction under N.J.S.A. 2A:34-10 provided that at the time the cause of action arose, either party was a bona fide resident of this State, and has continued so to be down to the time of the commencement of the action; except that no action for absolute divorce or dissolution of a civil union shall be commenced for any cause other than adultery, unless one of the parties has been for the 1 year next preceding the commencement of the action a bona fide resident of this State; (which if you undo the contorted writing, mean one of you must be a resident for a year, except if the cause is adultery). Under this scenario, the wife did not continue to be a resident of NJ, so it is crucial that the husband be a bona fide resident. The problem is that there is no general law defining residency for all legal purposes, instead, residency is defined on a law-by-law basis (or, not defined). 52:14-7 which imposes a residency requirement on state employees says that a person may have at most one principal residence, and the state of a person's principal residence means the state (1) where the person spends the majority of the person's nonworking time, and (2) which is most clearly the center of the person's domestic life, and (3) which is designated as the person's legal address and legal residence for voting. The husband is apparently an NJ resident under (1) and probably (2), and possibly (3). It would not matter whether he was living in that particular house, the question was whether he was living in the state (presumably yes since otherwise you would have said "he moved out of the state"). Voter registration, another measure of residency, requires 30 days living in NJ (and is itself proof of residency). Another way of determining residency is via state income tax. You are a full time resident if New Jersey was not your domicile, but you maintained a permanent home in New Jersey for the entire year and you spent more than 183 days in New Jersey or New Jersey was your domicile for the entire year, as long as it's not the case that You did not spend more than 30 days in New Jersey You did maintain a permanent home outside New Jersey You did not maintain a permanent home in New Jersey Under tax law, the husband is a resident. Failure to get an NJ license is itself against the law, so that would not be a valid argument that the husband is not a resident. Owning a business in another state also does not negate residency.
As in most cases it depends on the details. The length of a blade (> 44mm and width > 10) is important and the circumstances. Assume a fine to something up to € 10000, but a sentence up to 3 years is also possible. In Germany it is not crime (anything that can be fined or minimal sentence is less than 1 year is not a crime). I assume that they took your home address and let you leave the country, which alone is a sign that it not a crime. Since you were so smart to place this in your luggage, where it garantied to be found by airport security, you will probably get something in the range of the minimal fine. You also cooperated by giving a statement, which will assist to lessen the fine (you were after all caught red handed). Having it on your person in a public space, the fine would have be higher. Swinging it around among peaple in a threatening manner, will lead you into the range of a sentence. When the fine arrives, there will be bank transaction form. Go to the next post office or bank and pay it, retaining the receipt. Border control will not be interested in you (they only get alerts for proper criminals). Customs (Zoll) could be interested to enforce the fine, show them the receipt. Pay the fine and get on with your life. As to the U.S. Consulate (forget Embassy, State Department: they deal only in diplomatic affairs) all they will tell you is you must obey the laws of the country you are in assisted in getting an English speaking lawyer when requested send you bill for their efforts A Consulate deals with citizen affairs (administration, assistance). Most Embassies have a Cousulate department inside, but not all. In Berlin it does not. The Cousulate is about 20 Kilometres away from the Embassy. The right to call them is based on the Vienna Conventions 1815 and 1961. All countries that reconised these conventions are required to allow a foreigner to contact their Cousulate. A dual citizen, when inside the country where they are a citizen, do not have this right.
Your rights1 in a country depend on that country's laws with respect to aliens (foreigners). While you may expect some standards where countries have obligations under international law, a sovereign state is free to legislate with respect to aliens as it wishes. The short answer? You don't have British rights when you travel abroad, and the same is true for any person who travels internationally. But each country may afford certain rights and privileges to foreigners, especially those who are in the country legally. 1. Let's call them effective rights, because there's been a lot of (accurate) talk about you retaining your UK rights when you travel. Though this may be true, your experience overseas is going to really come down to the rights that the country that you are in recognises. Your responsibilities as a UK citizen, however, may continue even if not recognised by the country you are in by virtue of extraterritorial legislation.