ARTICLE · 08 SEPTEMBER 2017

Five Myths About The 183-Day Rule

KPMG Luxembourg

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As a global mobility tax advisor I often hear comments like I am not taxable in country A as long as I stay for fewer than 183 days. Another common one is I am being paid from Country A, so I am not taxable in Country B.

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As a global mobility tax advisor I often hear comments like I am not taxable in country A as long as I stay for fewer than 183 days. Another common one is I am being paid from Country A, so I am not taxable in Country B. When we discuss employee taxation in an international context, we often refer to the so-called "183-day rule"—however, there seems to be a widespread misconception that this 183-day rule is merely about counting days. It is in fact more complex than that. Below, I address five myths about the 183-day rule, aimed at helping you better understand the rules of international taxation of employees.

This article should be read as a general guideline. For simplicity purposes, many nuances have been disregarded. Please consult your global mobility tax advisor for case-specific advice, especially as seemingly small details can sometimes make an enormous difference.

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