General Directorate of Taxes
Resident individualsAlbania: tax research and case preparation
Official sources
Open the issuing authority and verify current instructions.
General Directorate of Taxes
Tax on personal incomeAlbania: tax research and case preparation
General Directorate of Taxes
Individuals and double taxationAlbania: tax research and case preparation
Ministry of Interior
Residence and unique permit procedureAlbania: migration research and case preparation
Ministry of Interior
Law on foreigners 79/2021Albania: migration research and case preparation
Ministry of Interior
Citizenship and public servicesAlbania: citizenship research and case preparation
Government of India, Ministry of Home Affairs
OCI frequently asked questionsForeign passport/OCI route and separate Indian citizenship application
Government of India, Ministry of Home Affairs
Indian Citizenship OnlineSeparate registration or naturalisation application; no automatic restoration
Government of Andorra, electronic administration
Personal income tax (IRPF)Worldwide income, alternative residence criteria, income categories and filing triggers. Rates and thresholds not reproduced.
Government of Andorra
A.1 residence and work: initial permissionQuota, indefinite local employment contract, effective residence, renewal stages and foreign-document formalities.
Government of Andorra
Acquisition of Andorran nationalityOrdinary naturalisation, integration and final effective-residence condition; distinct education and family routes.
Andorran legal portal
Law 8/2026 amending nationality law2026 nationality amendment; consult the current text rather than obsolete continuity descriptions.
State Revenue Committee of Armenia
Foreign citizen income declaration guideArmenia: tax research and case preparation
State Revenue Committee of Armenia
General income declaration informationArmenia: tax research and case preparation
State Revenue Committee digital services
Foreign citizen tax residence certificateArmenia: tax research and case preparation
Ministry of Foreign Affairs of Armenia
Temporary and permanent residencyArmenia: migration research and case preparation
Migration and Citizenship Service
Migration services platformArmenia: migration research and case preparation
Ministry of Foreign Affairs of Armenia
Citizenship: current 2026 procedureArmenia: citizenship research and case preparation
Government of India, Ministry of Home Affairs
OCI frequently asked questionsForeign passport/OCI route and separate Indian citizenship application
Government of India, Ministry of Home Affairs
Indian Citizenship OnlineSeparate registration or naturalisation application; no automatic restoration
Australian Taxation Office
How to work out your tax residencyATO explanation of tax residence and temporary-resident distinction.
Australian Taxation Office
Australian resident: foreign and worldwide incomeWorldwide income and foreign-asset income review.
Australian Taxation Office
Foreign and temporary residentsSpecial foreign-income treatment for qualifying temporary residents.
Australian Taxation Office
Foreign residents, temporary residents and changing residencyDeparture CGT and main-residence warning.
Department of Home Affairs
Travelling overseas as a permanent residentTravel facility and Resident Return Visa route.
Department of Home Affairs
Application for renunciation: Form 128September 2026 form: eligibility, evidence, approval date, ex-citizen visa and travel.
Australian Taxation Office
Departing Australia Superannuation PaymentOfficial application system confirms DASP is for eligible former temporary residents and withholding applies.
Australian Taxation Office
DASP eligibility and instructionsCurrent eligibility route for temporary-resident super claims.
Federal Ministry of Finance
Personal tax liabilityDomicile/habitual abode, worldwide income and limited taxation; updated January 2026.
Federal Ministry of Finance
Treaty relief from Austrian withholdingSource-tax relief/refund is conditional and uses category-specific procedures.
Federal Ministry of Finance
Capital gains and changes in taxing rightsExit taxation, custody transfers and current July 2026 notification changes.
Austrian government portal
Daueraufenthalt–EU: application and absence conditions12/24-month absence, EEA boundaries, six-year rule and automatic expiry.
Austrian government portal
Loss and renunciation of citizenshipWritten declaration and authority decision for renunciation.
Austrian government portal
Dual nationalityVoluntary acquisition of another nationality generally causes loss unless retention was permitted.
Austrian government portal
Deregistering a principal or secondary residenceDeregistration window around moving out.
Pensionsversicherung
Austrian pension abroadOverseas payment, pension tax residence evidence and health-insurance caution.
Pensionsversicherung
Pension agreement states and contactsIndia liaison route; official page dated 5 October 2026.
State Tax Service of Azerbaijan
Foreign income must be declaredAzerbaijan: tax research and case preparation
State Tax Service of Azerbaijan
Tax treaty administration and foreign-tax deduction formsAzerbaijan: tax research and case preparation
State Tax Service of Azerbaijan
Tax return filersAzerbaijan: tax research and case preparation
State Migration Service
Permanent residence and citizenship FAQAzerbaijan: migration research and case preparation
State Migration Service
Permanent residence documentsAzerbaijan: migration research and case preparation
State Migration Service
Citizenship termination documentsAzerbaijan: citizenship research and case preparation
Government of India, Ministry of Home Affairs
OCI frequently asked questionsForeign passport/OCI route and separate Indian citizenship application
Government of India, Ministry of Home Affairs
Indian Citizenship OnlineSeparate registration or naturalisation application; no automatic restoration
Belarus Ministry of Taxes and Duties
Who must file the 2025 personal income-tax declarationForeign-income and supported foreign-tax-credit framework for 2025; not a verified 2026 filing calendar.
Belarus Ministry of Internal Affairs, official channel
Foreign national residence and migration noticesPrimary agency notice directing residence applications to local citizenship/migration units.
Belarus Ministry of Internal Affairs, official channel
Citizenship and foreign-document notification noticesPrimary agency notification information; not a verified renunciation checklist.
FPS Finance
Foreign income and bank accountsResidents’ worldwide income, foreign property and dual account reporting.
FPS Finance
Submitting a tax returnContinuing non-resident return where Belgian income remains.
FPS Finance
Leaving Belgium: tax returnOfficial departure-tax procedure route.
National Bank of Belgium
Foreign-account FAQJoint-account reporting and distinctions for insurance and crypto.
City of Brussels
K and L resident cardsPermanent-right categories and municipal renewal.
Belgian Embassy in Jordan / FPS Foreign Affairs
Return visa and return authorisationShows category-specific return conditions and alternative authorisation.
Brussels-Capital Region
Moving to a non-EU countryMunicipal departure notification and Model 8; Brussels-specific instructions.
FPS Foreign Affairs
Losing, retaining and regaining citizenshipRenunciation, child consequences and retention conditions.
Belgian Consulate-General in Hong Kong / FPS Foreign Affairs
Nationality: renunciationAdult renunciation requires another nationality; local submission details are not universal.
Federal Pensions Service
Work and residence abroadExportability depends on nationality/category, overseas payments and life certificates.
Federation of BiH Tax Administration
Taxpayer guidesBosnia and Herzegovina: tax research and case preparation
Government of Federation of BiH
Income tax legislationBosnia and Herzegovina: tax research and case preparation
Service for Foreigners’ Affairs
Foreigners FAQBosnia and Herzegovina: migration research and case preparation
Service for Foreigners’ Affairs
Stay of aliensBosnia and Herzegovina: migration research and case preparation
Ministry of Civil Affairs
Procedure for renunciation of citizenshipBosnia and Herzegovina: citizenship research and case preparation
Government of India, Ministry of Home Affairs
OCI frequently asked questionsForeign passport/OCI route and separate Indian citizenship application
Government of India, Ministry of Home Affairs
Indian Citizenship OnlineSeparate registration or naturalisation application; no automatic restoration
Bulgarian National Revenue Agency (NRA)
Resident and foreign individualsResidence tests and centre-of-vital-interests qualification.
Bulgarian NRA
Declaring individuals’ incomeAnnual declaration includes specified foreign dividend and share income categories.
European Commission, EU Immigration Portal
Employed worker: non-EU nationalsOverview for non-EU employed workers; use national authority instructions for the exact permit. This is not EU-citizen free movement guidance.
Bulgarian Ministry of Justice
Citizenship-change procedurePersonal application to Ministry or diplomatic/consular representation and Bulgarian-language documentation.
Canada Revenue Agency
Leaving Canada (emigrants)Residential ties, departure return, deemed disposals and payer notifications.
Canada Revenue Agency
Questions and answers about Form T1135Cost-based aggregate reporting threshold, income reporting, exclusions and first-year exception.
Canada Revenue Agency
Foreign tax credit folioWorldwide income and conditional foreign tax credit.
Canada Revenue Agency
How non-residency affects your TFSAHolding a TFSA after departure and non-resident contribution restrictions.
Immigration, Refugees and Citizenship Canada
Understand permanent resident status730-day obligation, counting exceptions, PR card versus status and return travel.
Immigration, Refugees and Citizenship Canada
Renounce citizenship: application routeOrdinary and special application packages and overseas submission route.
Immigration, Refugees and Citizenship Canada
Renounce citizenship: consequencesRenunciation leaves no Canadian status.
Immigration, Refugees and Citizenship Canada
Renounce citizenship: eligibilityOther citizenship or acquisition on approval and additional eligibility conditions.
Croatian Official Gazette (Narodne novine)
Income Tax Act, original textBasic resident worldwide-income framework only; rates and procedural deadlines require current consolidated law.
European Commission, EU Immigration Portal
Employed worker: non-EU nationalsOverview for non-EU employed workers; use national authority instructions for the exact permit. This is not EU-citizen free movement guidance.
Government of Croatia
Terminating Croatian citizenshipTermination route and application evidence; obtain current individual checklist.
Tax Department, Republic of Cyprus
Individual income tax returnOfficial filing route distinguishes pre-2026 reform years.
Tax Department, Republic of Cyprus
Avoiding double taxation / foreign taxResidence, services and cross-border tax questions.
Tax Department, Republic of Cyprus
Certificate of tax residenceOfficial certificate route for treaty-related use.
Migration Department, Republic of Cyprus
Long-term residentsOfficial long-term-status category and forms route.
Migration Department, Republic of Cyprus
Immigration permitsDistinct immigration-permit category, including cessation on permanent residence abroad or specified absence.
Ministry of Interior, Republic of Cyprus
Naturalisation by years of residence, form M127Ordinary naturalisation route and Greek-language evidence.
Republic of Cyprus
Residence permits: online renewal transition from 1 January 2027Announcement of future exclusive online renewal for listed categories including long-term residents.
Czech Financial Administration
Individual tax-residence certificate questionnaireResidence evidence, worldwide-income declaration and changed-facts warning; form is not a tax calculation.
European Commission, EU Immigration Portal
Employed worker: non-EU nationalsOverview for non-EU employed workers; use national authority instructions for the exact permit. This is not EU-citizen free movement guidance.
Czech Public Administration Portal
Loss of Czech citizenshipDeclaration requirements: residence abroad, no Czech permanent registration, other nationality or qualifying promise.
Danish Tax Agency
Reporting cross-border tax mattersForeign income, loans and property reporting under full tax liability.
Danish Tax Agency
Leaving DenmarkRetained home, departure review, NemKonto, cryptocurrency and pension questions.
Danish Tax Agency
Tax on shares if leaving DenmarkConditional share exit tax, deferral, collateral and continuing reporting.
Danish Immigration Service
Lapsing of a residence permitImmigration Service permit absence categories and dispensation.
SIRI
Lapse dispensation: workSeparate SIRI work-permit route; do not apply family-permit limits universally.
Borger.dk / Ministry of Immigration and Integration
Danish citizens: release from citizenshipRelease conditions and children’s consent; Danish-language guidance.
Estonian Tax and Customs Board
Determining residencyResidence facts, form R, worldwide versus source income and tax evidence.
Estonian Tax and Customs Board
Tax residency and e-residencyDigital identity does not determine personal residence or remove foreign tax obligations.
Riigi Teataja / Estonian legislature
Foreign Nationals Act: sections 233 and 241Current official English text: long-term residence absence and justified-absence provisions.
Estonian Ministry of Foreign Affairs, Stockholm embassy
Estonian citizenship and releaseApplication to Police and Border Guard Board, children and Government decision.
Finnish Tax Administration
Tax residency and treaty residence: individualsForeign citizens versus Finnish citizens, retained home and three-year rule.
Finnish Tax Administration
Are you moving away from Finland?DVV and tax addresses, bank details, tax cards/prepayments and later return.
Finnish Immigration Service (Migri)
Cancellation of a permitOfficial search extracts distinguish fixed/permanent permits from P-EU absence rules.
Finnish Immigration Service (Migri)
Release from citizenshipOfficial release application route and identity verification.
DGFiP
Residents of FranceWorldwide income and separate residence assessment for each household member.
DGFiP
Foreign accounts and life insurance3916/3916-bis scope and limited payment-account exception.
DGFiP
Departure-year income2042, 2047 and 2042-NR departure-period reporting.
DGFiP
Moving abroad: tax and pensionsAddress changes, pension classification and continuing tax administration.
DGFiP
Going abroadOfficial exit-tax review route; thresholds not reproduced.
Service Public / DILA
Ten-year resident cardOrdinary resident-card validity and long absence.
Service Public / DILA
EU long-term resident cardSeparate EU long-term residence category.
Service Public / DILA
Voluntary loss of French nationalityDeclaration categories versus release by decree and responsible authority.
Legislative Herald of Georgia
Tax Code of GeorgiaGeorgia: tax research and case preparation
Revenue Service of Georgia
Income tax FAQGeorgia: tax research and case preparation
Public Service Development Agency
Migration and residence permitsGeorgia: migration research and case preparation
Legislative Herald of Georgia
Legal status of aliens and stateless personsGeorgia: migration research and case preparation
Public Service Development Agency
Georgian citizenshipGeorgia: citizenship research and case preparation
Government of India, Ministry of Home Affairs
OCI frequently asked questionsForeign passport/OCI route and separate Indian citizenship application
Government of India, Ministry of Home Affairs
Indian Citizenship OnlineSeparate registration or naturalisation application; no automatic restoration
Federal Ministry of Finance / Bundesportal
Income tax: rights and dutiesDomicile/habitual residence and worldwide versus limited taxation.
Federal Ministry of Justice / Federal Office of Justice
AStG section 6Conditional exit taxation of qualifying company shares; reporting and relief require individual review.
Federal Ministry of Finance
Exit-tax notification form, 12 December 2025Official notification includes AStG section 6 and InvStG sections 19(3)/49(5).
Federal Ministry of Justice / Federal Office of Justice
Residence Act section 51Permanent departure, absence limits and permit-specific exceptions.
Federal Office of Administration (BVA)
Renunciation: application formsOfficial application V and German mission support route.
Federal Office of Administration (BVA)
Nationality procedure: responsibilityDomestic nationality authority versus BVA for those living abroad.
Federal Foreign Office
German registration when living abroadMunicipal deregistration when vacating a home without a replacement domestic home.
Deutsche Rentenversicherung
India: pension liaison officesGermany–India pension coordination, pension payment in India and insurance history.
Deutsche Rentenversicherung
Contribution refunds: IndiaIndian-national and residence-specific voluntary-insurance constraints on contribution refunds.
Independent Authority for Public Revenue (AADE)
Tax residence for natural personsTax-residence framework under the Income Tax Code; this brief landing page does not reproduce all tests.
AADE
Foreign income of Greek tax residentsWorldwide taxable income, income-specific treaty treatment and cap on foreign-tax reduction.
AADE
Greek income of non-residentsGreek-source income after a transfer abroad; special presumptive-income and asset-acquisition considerations.
AADE
Tax guide for Greeks abroad and non-residents, July 2025Tax-residence transfer and foreign-resident preparation. This is official guidance, not an individual residence decision.
European Commission, EU Immigration Portal
Employed worker in Greece: long-term residence sectionGreece-specific five-year long-term route and resource, insurance and integration conditions.
Ministry of Interior
Greek citizenship: supporting-document categoriesDistinguishes naturalisation routes for long-term residents, permanent permit holders and specified family categories. English naturalisation-process landing page is under construction; no complete eligibility checklist verified.
National Tax and Customs Administration (NAV)
Short summary on taxation of private personsResidence, foreign-income and return framework; no rates reproduced.
National Directorate-General for Aliens Policing (OIF)
June 2026 guest-worker rule changeNew guest-worker applications unavailable from 6 June 2026; prior-case and other-purpose distinction.
OIF
Residence permit for the purpose of employmentCategory and nationality restrictions, employer changes and national residence card restriction.
Hungarian Embassy, London
Renunciation of Hungarian citizenshipRenunciation route and civil-status registration requirements; use the mission for your address.
Iceland Revenue and Customs (Skatturinn)
General tax liabilityIcelandic-language guidance on worldwide income and asset disclosure by domiciled individuals.
Alþingi (Icelandic Parliament)
Income Tax Act 90/2003, Article 1Current Icelandic law, edition 158a, 1 October 2026: continuing liability after domicile ends and foreign taxation evidence.
Iceland Revenue and Customs (Skatturinn)
Double taxation agreementsAgreement-specific relief and application for exemption/reduction.
Iceland Revenue and Customs (Skatturinn)
Tax return and assessmentSpecific limited-tax-liability departure filing, foreign TIN/address and assessments.
Directorate of Immigration / Ísland.is
Permanent residence permit: residence rightsOfficial search extract on 18-month registered-domicile-abroad revocation.
Directorate of Immigration / Ísland.is
Renouncing Icelandic citizenshipOfficial route for citizenship renunciation.
Revenue
Tax residenceSeparate residence, ordinary residence and domicile tests.
Revenue
Ordinary residenceThree-year tail and income exceptions; page states €3,810 or less.
Revenue
Domicile and remittance basisDomicile and specified remittance-basis circumstances.
Revenue
Non-resident taxationIncome and gains depend on ordinary residence and domicile.
Revenue
Moving during a tax yearConditional departure split-year route.
Revenue
Retiring and moving abroadPrivate/public pensions versus ARFs and vested PRSAs.
Immigration Service Delivery
Long Term ResidencyEmployment-based periods, continuous residence and renewal.
Immigration Service Delivery
Citizenship by naturalisationSeparate reckonable-residence and application route.
Immigration Service Delivery
Renounce or reacquire citizenshipForm 13 and restricted reacquisition route.
Agenzia delle Entrate
Residence for tax purposesCurrent residence criteria and restricted split-year treatment.
Ministry of Economy and Finance
TUIR article 3: tax baseResident worldwide versus non-resident Italian-source tax base.
Agenzia delle Entrate
Quadro RW foreign assetsResident foreign-asset monitoring, IVIE and IVAFE.
Agenzia delle Entrate
Quadro W730 foreign-asset reporting route and reference to 2026 RW instructions.
Ministry of Labour / Integrazione Migranti
EU long-term residence permitQualifying absences, granted-status loss and language conditions.
Ministry of Foreign Affairs
CitizenshipRenunciation with another nationality and foreign residence; competent consular office.
Ministry of Foreign Affairs
AIRE registrationItalian-citizen overseas registration; does not apply to an Indian citizen merely holding a permit.
INPS
Pensions for repatriated foreign workersPreserved rights and different contribution histories; non-seasonal work scope.
Tax Administration of Kosovo
Personal income taxKosovo: tax research and case preparation
Tax Administration of Kosovo
Interactive tax guideKosovo: tax research and case preparation
Official Gazette of Kosovo, Ministry of Internal Affairs
Residence permit procedure 09/2019Kosovo: migration research and case preparation
Ministry of Internal Affairs
Citizenship, asylum and migration departmentKosovo: migration research and case preparation
Official Gazette of Kosovo, Ministry of Internal Affairs
Loss of citizenship by release and deprivation 06/2019Kosovo: citizenship research and case preparation
Government of India, Ministry of Home Affairs
OCI frequently asked questionsForeign passport/OCI route and separate Indian citizenship application
Government of India, Ministry of Home Affairs
Indian Citizenship OnlineSeparate registration or naturalisation application; no automatic restoration
Latvian State Revenue Service (VID)
Personal income taxResident foreign-income declaration and non-resident distinctions.
Latvian State Revenue Service (VID)
Latvian residents abroadLatvian-language residence and overseas taxpayer guidance.
Latvian State Revenue Service (VID)
Taxpayers: certificate of residenceEDS certificate of residence for treaty relief.
Office of Citizenship and Migration Affairs (PMLP)
When residence permits can be annulledThird-country national permits: permanent move, absence and dependent consequences.
Office of Citizenship and Migration Affairs (PMLP)
When documents confirming EU rights are annulledSeparate EU-citizen/family permanent right absence rules.
Office of Citizenship and Migration Affairs (PMLP)
Renunciation of Latvian citizenshipOther nationality/guarantee evidence and application channels; fees/times must be confirmed.
Government Legal Service / Lilex
Tax Act, consolidated 1 July 2026Articles 6–7 on residence/source scope, and relevant wealth/income provisions and exceptions.
Liechtenstein Fiscal Authority
Wealth and income taxState/municipal tax, annual forms, credit routes and filing obligation without receipt of a form.
Liechtenstein Fiscal Authority
Payroll and withholding taxNon-resident pension, capital-benefit and vested-benefit withholding categories.
Immigration and Passport Office
Maintaining a residence permitB/C/D retention application at least four weeks before extended absence; applicable nationality framework.
Immigration and Passport Office
Regrant of permanent/settlement permissionSpecific regrant category has prior-holding and overseas-duration conditions; not automatic preservation.
Immigration and Passport Office
Departure abroad: reporting obligationsForeign nationals deregister in person at least eight days before departure and surrender residence document.
Government Legal Service / Lilex
Citizenship Act, section 18Express renunciation, other citizenship/assurance, government release certificate and child consequences.
Liechtenstein Civil Registry Office
Naturalisation and Civil Registry Office routeOfficial contact route to clarify nationality procedure; not itself a complete renunciation checklist.
Lithuanian State Tax Inspectorate (VMI)
Concept of resident individualsLithuanian-language residence criteria; personal/economic ties and presence.
Lithuanian State Tax Inspectorate (VMI)
Resident individuals’ income declarationCurrent GPM311 reporting categories, property and financial income.
Lithuanian State Tax Inspectorate (VMI)
Income and tax-paid certificates FR0594/FR0595Readable Lithuanian-language guidance links a departing resident’s certificate to departure declaration and payment; not a complete departure filing checklist.
Lithuanian Migration Department
Residence permits of LithuaniaResponsible authority for temporary permits and permanent EU residence permits.
Lithuanian Migration Department
Migration Yearbook 2025: permit cancellation groundsOfficial current yearbook, sections 7.10 and 8.6: permanent and temporary permit absence risks.
Lithuanian Consulate General in Chicago / MFA
Renunciation of Lithuanian citizenshipUpdated 4 May 2026: MIGRIS, statelessness and other statutory bars; local consulate payment arrangements are not universal.
Administration des contributions directes
Resident / non-residentWorldwide versus domestic-source income; tax domicile and habitual abode, separate from a residence permit.
Administration des contributions directes
Information for non-residentsConditional requested tax assimilation, foreign income and global rate.
Guichet.lu / ACD
Declaring interest receivedInterest and form 100; different withholding and declaration routes.
Guichet.lu / ACD
Reporting sale or exchange of propertyResident foreign-property and non-resident Luxembourg-property disposal reporting.
Guichet.lu / Ministry of Home Affairs
EU long-term resident statusDeparture notification, card return and long-term loss conditions including Blue Card history.
Guichet.lu
Declaring a moveDeparture declaration before moving abroad and provider notification.
Guichet.lu / Ministry of Justice
Renunciation of nationalityNo statelessness, personal declaration, registrar and effective date.
Guichet.lu / ACD
Declaring a legal pensionLegal pensions, annual certificates and treaty-specific tax treatment.
Guichet.lu / ACD
Income from a private pension planThird-pillar distinction, early reimbursement and non-resident treatment.
Malta Tax and Customs Administration
Tax residenceResidence is factual; ordinary residence and domicile determine the general basis; permanent/indefinite departure differs from temporary absence.
Malta Tax and Customs Administration
Remittance basis guidelines: official routeOfficial tax-guidelines directory includes remittance-basis guidance.
Identità
Long-term residence for non-EU nationalsFive-year lawful continuous residence plus resources, accommodation and integration; permanent status with renewable document.
Aġenzija Komunità Malta
Acquisition of citizenship: ordinary residence naturalisationOrdinary residence-based naturalisation, language, conduct, residence-certificate appointment and ministerial discretion. Merit and investment routes are outside this guide.
Moldovan State Tax Service (SFS)
Foreign citizen residents and foreign income, question 29.2.1.14Distinct foreign-citizen resident treatment; do not equate to citizens’ worldwide-income rules.
Moldovan SFS
Individuals’ tax servicesResidence-certificate evidence for foreign-citizen tax residents, including border entries/exits.
General Inspectorate for Migration (IGM)
Right to stayResidence right and decision are granted by IGM; legacy official page.
IGM
Permanent residencePermanent residence categories and evidence; legacy page, confirm current legislation.
Moldovan Ministry of Foreign Affairs
Renunciation of Moldovan citizenshipOfficial consular route; current eligibility and checklist require direct confirmation.
Moldovan Public Services Agency (ASP)
Citizenship frequently asked questionsIdentifies Citizenship Law 253/2025 effective 24 December 2025; older guidance must be rechecked.
Prince’s Government of Monaco
Monegasque taxationOfficial current tax-information route.
Prince’s Government of Monaco
Monaco Welcome & Business Office: official brochureOfficial orientation distinguishes personal tax context from VAT, corporation and property-related taxation; not a current rate schedule.
Legimonaco, Directorate of Legal Affairs
Entry and stay of foreign nationals: Sovereign Ordinance 3.153Legal route for foreign-resident permissions and cards.
Council of the European Union
Ordinary Monaco resident card: PRADOOfficial identity-document description: ordinary resident card category and its stated validity. This is not a full immigration eligibility guide.
Directorate of Judicial Services of Monaco
Naturalisation in MonacoOrdinary application after ten years of habitual residence after age eighteen, sovereign discretion and prior-nationality renunciation requirement.
Tax Administration of Montenegro
Current English personal income tax law listingMontenegro: tax research and case preparation
Government of Montenegro
Montenegro taxation systemMontenegro: tax research and case preparation
Government of Montenegro
Permanent residenceMontenegro: migration research and case preparation
Government of Montenegro
Temporary residenceMontenegro: migration research and case preparation
Government of Montenegro
CitizenshipMontenegro: citizenship research and case preparation
Government of India, Ministry of Home Affairs
OCI frequently asked questionsForeign passport/OCI route and separate Indian citizenship application
Government of India, Ministry of Home Affairs
Indian Citizenship OnlineSeparate registration or naturalisation application; no automatic restoration
Belastingdienst
Filing obligationsResident and non-resident distinction; legacy optional-residence wording not reproduced.
Belastingdienst
Taxable income when living abroadNon-resident assets and Dutch property.
Belastingdienst
Emigration checklistMigration-year return, benefits and withholding route.
Belastingdienst
Protective assessment on emigrationPension/annuity deferral; substantial interests have different rules.
Belastingdienst
Social security across bordersAccrued AOW rights and continuing insurance assessment.
IND
Main residencyCategory-specific absence rules and exceptions.
IND
Losing Dutch nationalityAcquiring another nationality, exceptions and dual-national overseas rules.
NetherlandsWorldwide / Ministry of Foreign Affairs
Renouncing nationality abroadDeclaration, other-nationality proof and child consequences.
Inland Revenue
Tax residency status for individualsPermanent place of abode, day tests, visitor exceptions and non-residence backdating.
Inland Revenue
Tax for New Zealand tax residentsWorldwide income, transitional exemption, investments, foreign-currency loans and returns.
Inland Revenue
Leaving New ZealandDeparture returns, continued NZ income and programme changes.
Inland Revenue
Getting KiwiSaver savings when moving overseasPermanent move outside Australia, one-year waiting period and excluded government contributions.
Immigration New Zealand
Becoming a permanent residentResident visa travel expiry versus Permanent Resident Visa indefinite travel; eligibility is conditional.
Department of Internal Affairs / New Zealand Government
Giving up New Zealand citizenshipApplication pack, witness, original documents and already-held other citizenship requirement.
Public Revenue Office
Reporting foreign income by resident individualsNorth Macedonia: tax research and case preparation
Public Revenue Office
Individuals and electronic calculationsNorth Macedonia: tax research and case preparation
Ministry of Interior
Rights and requests of foreignersNorth Macedonia: migration research and case preparation
Ministry of Interior
Laws and consolidated textsNorth Macedonia: migration research and case preparation
Ministry of Interior
Civil procedures: citizenship releaseNorth Macedonia: citizenship research and case preparation
Government of India, Ministry of Home Affairs
OCI frequently asked questionsForeign passport/OCI route and separate Indian citizenship application
Government of India, Ministry of Home Affairs
Indian Citizenship OnlineSeparate registration or naturalisation application; no automatic restoration
Norwegian Tax Administration
Tax when you move abroadWorldwide income and wealth, treaty claims, retained income and pensions.
Norwegian Tax Administration
Tax emigrationUnder/over ten-year history, day and housing conditions; claim through return.
Norwegian Tax Administration
Exit taxDate-specific asset coverage and payment/deferral rules; older and newer regimes coexist on page.
UDI
Keep a permanent residence permitPublished official search extract: normally loss beyond two years; permission to retain can be sought.
UDI
Applying to be released from Norwegian citizenshipOfficial search extract identifies application route and residence/nationality distinctions.
Polish Ministry of Finance
Tax residenceResident/non-resident income scope and CFR-1 certificate.
European Commission, EU Immigration Portal
Employed worker: non-EU nationalsOverview for non-EU employed workers; use national authority instructions for the exact permit. This is not EU-citizen free movement guidance.
Ministry of the Interior and Administration
Renunciation of Polish citizenshipPresidential consent route; not an automatic consequence of emigration.
Autoridade Tributária e Aduaneira
CIRS Article 15: scope of income taxationResident worldwide and non-resident Portuguese-source income; partial-residence scope.
Autoridade Tributária e Aduaneira
CIRS Article 16: residenceCurrent residence text, departure exceptions and historical NHR transitional note. Old /irs/ URLs contain pre-2015 text and are not used.
Autoridade Tributária e Aduaneira
Foreign income and Annex JForeign income categories, gross income, foreign tax and account identification including accounts without income.
AIMA
Permanent residence, Article 80Permanent residence application route and document-renewal distinction.
Diário da República
Foreigners Act Article 80Five-year temporary-residence condition plus resources, accommodation, basic Portuguese and other conditions.
Ministry of Justice
Nationality for legal residents: specific routeSpecific page retrieved on review date says at least ten years, plus language and other conditions. Generic official pages still display five years; individual transitional treatment is not resolved here.
Romanian National Agency for Fiscal Administration (ANAF)
2025 fiscal residence guidelinesArrival/departure questionnaires, residence evidence and authority notification; PDF internally labelled 2025.
European Commission, EU Immigration Portal
Employed worker: non-EU nationalsOverview for non-EU employed workers; use national authority instructions for the exact permit. This is not EU-citizen free movement guidance.
Romanian Legislative Portal
Romanian Citizenship Law 21/1991Renunciation procedure and authority decision; includes 2025 amendments.
Federal Tax Service
Foreign income declaration guidanceRussia: tax research and case preparation
Federal Tax Service
Foreign bank accounts and tax residenceRussia: tax research and case preparation
Federal Tax Service
Remote work source rulesRussia: tax research and case preparation
Government of Saint Petersburg
Migration informationRussia: migration research and case preparation
Government of Saint Petersburg
Migration services and notificationsRussia: migration research and case preparation
Russian Foreign Ministry, Geneva consular service
Withdrawal from Russian citizenshipRussia: citizenship research and case preparation
Government of India, Ministry of Home Affairs
OCI frequently asked questionsForeign passport/OCI route and separate Indian citizenship application
Government of India, Ministry of Home Affairs
Indian Citizenship OnlineSeparate registration or naturalisation application; no automatic restoration
Official Bulletin of San Marino
Law 166/2013: general income tax, original publicationOriginal IGR structure: resident worldwide versus non-resident local income, residence criteria and foreign-tax-credit provision.
Foreign Affairs Department, San Marino
Residence and stay permissionsDistinct stay permits, registered, elective and atypical residence categories; category conditions and limits.
Secretariat of State for Internal Affairs
Naturalisation: official procedure gatewayCivil Registry contact and links to nationality law including the 2026 reform.
Great and General Council of San Marino
Law 27/2026 and nationality interpretation2026 nationality reform entered into force 12 March 2026; June coordinated text and July renunciation interpretation linked.
Secretariat of State for Internal Affairs
Naturalisation history and institutions test: official updateOfficial 2026 update identifies successful history/institutions test as a prerequisite to the naturalisation application. No exam dates or fees reproduced.
Government of Serbia, Welcome to Serbia
Income taxesSerbia: tax research and case preparation
Serbian Tax Administration
Frequently asked tax questionsSerbia: tax research and case preparation
Serbian Tax Administration
Foreign-tax evidence FAQSerbia: tax research and case preparation
Government of Serbia, Welcome to Serbia
Permanent residenceSerbia: migration research and case preparation
Government of Serbia, Welcome to Serbia
Temporary residenceSerbia: migration research and case preparation
Ministry of Foreign Affairs of Serbia
CitizenshipSerbia: citizenship research and case preparation
Government of India, Ministry of Home Affairs
OCI frequently asked questionsForeign passport/OCI route and separate Indian citizenship application
Government of India, Ministry of Home Affairs
Indian Citizenship OnlineSeparate registration or naturalisation application; no automatic restoration
Slovak Financial Administration
Income subject to tax for Slovak residentsWorldwide scope and treaty interaction; examples must not be transplanted to India.
European Commission, EU Immigration Portal
Employed worker: non-EU nationalsOverview for non-EU employed workers; use national authority instructions for the exact permit. This is not EU-citizen free movement guidance.
Slovak Ministry of Foreign and European Affairs
Release from Slovak citizenshipRelease procedure and personal collection of certificate; distinct from statutory loss on foreign naturalisation.
Slovenian eUprava / Financial Administration
International taxation of a Slovenian residentWorldwide income and arranging residence status on long-term departure.
European Commission, EU Immigration Portal
Employed worker: non-EU nationalsOverview for non-EU employed workers; use national authority instructions for the exact permit. This is not EU-citizen free movement guidance.
Government of Slovenia
ResidenceResidence registration and relation to foreign national residence permission.
Government of Slovenia
CitizenshipTermination through release or renunciation; route depends on conditions.
Agencia Tributaria
Individual resident in SpainCalendar-year residence, economic interests, family presumption and separation from an immigration permit.
Agencia Tributaria
Foreign income: general rulesWorldwide income and income-specific treaty analysis.
Agencia Tributaria
Form 720: foreign assets and rightsSeparate foreign-asset information return; current filing and FAQ route. No threshold or penalty calculation reproduced.
Ministry of Inclusion, Social Security and Migration
National long-term residence: information sheet 49National long-term residence, evidence, application and identity card. Ministry says governing law at application prevails.
Ministry of Justice
Spanish nationality by residenceLegal, continuous residence immediately before application, civic conduct and integration. This page does not establish every category or completion step.
Ministry of Inclusion, Social Security and Migration
Recovery of national long-term residenceSpecific recovery route after loss, including specified absence from the EU.
Swedish Tax Agency
Moving from SwedenClose ties, five-year evidence burden and departure-year return.
Swedish Tax Agency
Living in another countryContinuing Swedish-source income and potential share-sale reporting after departure.
Swedish Migration Agency
Travel abroad or move from Sweden with permanent residenceCurrent webpage: one-year retention route; special two-year researcher rule. Older English form differs.
Swedish Migration Agency
Older English retention-notification form 187011Conflicting older two-year wording. Included for transparency; confirm the applicable rule with the agency.
Swedish Migration Agency
Release from Swedish citizenshipConditional release, separate child applications and statelessness protection.
Canton Zürich Tax Office
2025 individual tax return guidanceOfficial cantonal example of domestic/foreign income and wealth reporting; use your actual canton’s current forms.
Swiss government portal ch.ch
Taxation of real estateForeign holiday-home declaration for rate purposes and cantonal real-estate taxation.
Federal Department of Foreign Affairs
Retiring abroadDeparture tax scope, pension lump-sum withholding, provider restrictions and retirement preparation.
Canton Zug Migration Office
Residence, settlement and departureB/C absence limits, temporary C retention and local deregistration route; other cantons administer their own cases.
Canton Zürich Migration Office
Maintaining the settlement permitRetention is discretionary; application timing, definitive deregistration and return consequences.
Federal Department of Foreign Affairs
Loss and renunciation of Swiss citizenshipFederal explanation of application to canton of origin, foreign citizenship/assurance, notification and identity-document return.
Swiss government portal ch.ch
Third pillar pensionsPermanent departure as a possible pillar 3a withdrawal ground.
Federal Office of Public Health
Health insurance obligationOrdinary compulsory coverage cessation upon residence abroad, with exceptions requiring individual checks.
Revenue Administration of Türkiye
2026 rental-income guide for nonresidentsTurkey: tax research and case preparation
Revenue Administration of Türkiye
Rental income and treaty residence evidenceTurkey: tax research and case preparation
Presidency of Migration Management
Residence permit typesTurkey: migration research and case preparation
Presidency of Migration Management
Frequently asked questions about foreignersTurkey: migration research and case preparation
General Directorate of Population and Citizenship Affairs
Turkish Citizenship Law 5901, EnglishTurkey: citizenship research and case preparation
Government of India, Ministry of Home Affairs
OCI frequently asked questionsForeign passport/OCI route and separate Indian citizenship application
Government of India, Ministry of Home Affairs
Indian Citizenship OnlineSeparate registration or naturalisation application; no automatic restoration
State Tax Service of Ukraine
Receiving foreign income: declaration and taxResident foreign-income reporting and conditional treaty foreign-tax relief; published October 2026.
State Migration Service of Ukraine
Documenting foreignersSeparate temporary residence, immigration permission and permanent residence services.
State Migration Service of Ukraine
Foreign national documentation servicesOperational notice: administrative services are not provided during air alerts.
President of Ukraine
Citizenship procedure decree 110/2026February 2026 replacement procedure and presidential-decree decision framework.
Ministry of Foreign Affairs of Ukraine
Withdrawal from citizenshipConsular withdrawal route; check alongside the newer 2026 procedure.
Vatican City State
Law CXXXI: citizenship, residence and accessSpecial statutory citizenship, authorised residence, access and loss framework; not a general immigration programme.
Secretariat of State, Holy See
Vatican citizenship: official explanatory noteCitizenship has a functional residence basis rather than ordinary birth/ancestry rules; read with current law.
Apostolic See Labour Office (ULSA)
Holy See–Italy tax convention: official textScoped Italian-tax-resident categories with Vatican financial assets; preserves specified Lateran arrangements and does not generally exempt Indian assets.
Holy See Press Office
Entry into force of the Holy See–Italy tax conventionOfficial notice of completion of entry-into-force procedure; explains tax information exchange and Italian-tax-resident compliance scope.
India Code
Citizenship Act, 1955Section 5 registration routes and section 9 acquisition of foreign citizenship.
Ministry of Home Affairs
Indian citizenship application categoriesChoose the statutory application category, current instructions and responsible authority. The portal and sample Forms VI and VII were read; no fee or processing time verified.
Ministry of Home Affairs
Sample Form VI — section 5(1)(f)Prior Indian citizenship, residence evidence and undertaking if sanctioned; sample form is not a complete current filing checklist.
Ministry of Home Affairs
Sample Form VII — section 5(1)(g)OCI registration, twelve months immediately preceding application and undertaking if sanctioned; confirm current filing requirements.
Ministry of Home Affairs
OCI eligibility, documents and rightsOCI is a separate status with conditions; application categories, documentary requirements and permitted benefits.
Embassy of India, The Hague
Indian passport surrender after foreign citizenshipKeep proof of earlier Indian passport surrender and acquisition date. Follow your responsible mission’s instructions.
Unique Identification Authority of India
NRI enrolment procedureNRI Indian-passport route and 182-day waiver.
Unique Identification Authority of India
Resident foreign national enrolment FAQCurrent resident-foreigner residence condition, identity/address evidence and in-person enrolment process.
Unique Identification Authority of India
Current enrolment documents and formsCurrent official route for NRI, resident-foreigner and child enrolment forms and acceptable documents.
PTI, published by The Economic Times
GFF 2026: Aadhaar international plansDated reporting from 10 September 2026 about interoperability PoCs, OCI policy work and Aadhaar Lite; not an operative UIDAI enrolment rule.
Internal Revenue Service
Citizens and resident aliens abroadUS worldwide-income scope; relief and filing requirements depend on the taxpayer.
Internal Revenue Service
Foreign Bank and Financial Accounts reportingUS-person, financial-interest/signature-authority and aggregate-balance tests, including exceptions.
Internal Revenue Service
Form 8938 and FBAR comparedThese are separate reporting regimes with different scope, thresholds and filing routes.
Reserve Bank of India
Accounts in India by non-residentsAccount redesignation and return-to-India treatment; FAQ dated 16 January 2025. Notifications and directions prevail over an FAQ.
Embassy of India, Washington DC
Consular jurisdiction in the USFind the mission responsible for the applicant’s US address; check for later changes.
Embassy of India, Washington DC
Indian passport surrender and citizenship renunciationDistinguishes passport surrender after foreign naturalisation from citizenship renunciation; links to service checklists.
Consulate General of India, San Francisco
OCI FAQsStarting point for OCI questions; use the mission responsible for your address.
Ministry of Home Affairs
OCI application portalGovernment application route; follow the responsible mission’s instructions.
Internal Revenue Service
401(k) distribution rulesPlan distribution, rollover and early-distribution provisions; individual plans and exceptions need checking.
Internal Revenue Service
Early distributions from traditional and Roth IRAsAdditional tax on taxable early distributions and exceptions; this is not a full Roth or cross-border tax analysis.
Social Security Administration
Payments Abroad Screening ToolScreens continued Title II benefit payments outside the US; obtain an individual decision from SSA. The tool is not a benefit award.
HM Revenue & Customs
UK residence and foreign incomeResidence and split-year conditions; neither nationality nor a flight date decides the result.
HM Revenue & Customs
Statutory Residence Test notesAutomatic tests, sufficient ties, split years and temporary non-residence; guidance updated 11 June 2026.
HM Revenue & Customs
Four-year foreign income and gains regimeEligibility, claim and allowance consequences under the regime introduced on 6 April 2025.
HM Revenue & Customs
If foreign income is taxed twiceRelief can be conditional and limited; it is not a promise of a full refund.
HM Revenue & Customs
Tax if you leave the UKP85, Self Assessment and SA109 routes, including the UK-employer exception.
Reserve Bank of India
Indian accounts held by non-residentsAccount designation and return treatment; FAQ dated 16 January 2025. Applicable regulations and directions prevail.
HM Revenue & Customs
ISAs if you move abroadKeeping existing ISAs, contributions after non-residence and specified Crown-service exceptions.
Department for Work and Pensions
Claim State Pension abroadEligibility, claim routes and overseas payment options.
Department for Work and Pensions
Annual State Pension increases abroadPublished list of countries receiving annual uprating. Check changes and your individual position with the International Pension Centre.
HM Revenue & Customs
Overseas pension transfersQROPS eligibility and possible overseas transfer charges; no recommendation of a scheme.
Department for Business and Trade / HM Treasury
UK–India Double Contributions Convention explainerScope of the contributions arrangement. This guide does not assert an operational start date or pension uprating entitlement.
HM Revenue & Customs
UK rental income while living abroadNon-resident landlord treatment and application to receive rent without deduction.
HM Revenue & Customs
Selling a UK home while non-residentReporting a UK home disposal, including where no tax is due.
High Commission of India, London
UK consular jurisdictionOfficial jurisdiction route; confirm responsibility for your UK address.
Consulate General of India, Birmingham
OCI procedure and document checklistOnline application categories, individual applications and documentation; use your responsible mission’s current instructions.
High Commission of India, London
Surrender of Indian passportRoute for checking passport surrender following acquisition of foreign citizenship.
The Times of India · Hamsaveni N
Dry summer sends Cauvery On Wheels demand soaring BengaluruReported tanker-service demand and locality examples, not a water-security rating for every home.
The Times of India · Minati Singha
Heavy rain causes traffic congestion, waterlogging in cityA dated rainfall event and affected locations. It does not establish present conditions at a property.
The Times of India
Chandigarh launches annual fitness plan for senior citizensReported active-ageing scheme. Current eligibility, fees and availability require confirmation with the Sports Department.
The Times of India · Vivek Narayanan
Seniors trade independent homes for community livingResident interviews and industry commentary; historical project prices are not used as current quotations.
The Economic Times · Lijee Philip
Sunset years, rising prices: Coimbatore’s senior-living villas ride India’s retirement boomIndustry interviews on senior housing. Estimates and price anecdotes are attributed, not official statistics or representative valuations.
The Times of India · Swati Bharadwaj
Vera Vita Living to invest ₹600 crore in India’s senior living marketReports company plans. Announced investment is not delivered capacity, approval verification or an operator endorsement.
The Times of India
City witnesses waterlogging as heavy rains continueReported rain disruption at named roads. Later improvements and specific buildings require separate checks.
Chandra Shekhar · LinkedIn
Returning from Dubai to Mysuru: a personal accountSelf-reported relocation experience. No independent verification of the author’s experience, cost claims or popularity ranking.
The Times of India · B B Nayak
Navi Mumbai bus depot in Vashi finally opens after 18 months since completionReports local bus operations and remaining inter-state boarding concerns at that time.
The Economic Times · ET Online
The perfect retirement spots in India for NRIsEditorial destination shortlist. Its affordability and lifestyle descriptions are not a measured 2026 comparison.
MoHUA / Press Information Bureau
Ease of Living Index 2020 results (released 4 March 2021)Historical city rankings, population categories and methodology. Not a retirement ranking or a 2026 assessment.
Central Pollution Control Board
National Air Quality IndexOfficial air-quality starting point. Consult monitoring-station records and seasonal coverage; this guide does not reproduce live AQI.
India Meteorological Department
Climate Hazard and Vulnerability AtlasScreen heat, rainfall and other climate hazards before neighbourhood checks.
Ministry of Earth Sciences / PIB
IMD climate hazard atlas: government explanationDescribes the atlas covering 13 major hazardous meteorological events.
Ministry of Environment / PIB
Swachh Vayu Diwas 2026 and survey frameworkExplains the city-action assessment. An award does not establish that every neighbourhood has clean air.
Ministry of Statistics and Programme Implementation
HCES 2023–24 factsheetHistorical household consumption estimates for India and states/UTs, separated by rural/urban areas. Not a city-specific retirement budget.
Magicbricks Research (commercial source)
Rental Index report catalogueSupplementary rental-market research; compare its period, coverage and methodology with current local quotes.
Ministry of Statistics and Programme Implementation
Crime statistics: coverage and limitationsHistorical methodological explanation: recorded offences give an incomplete picture. No current city safety ranking is inferred.
National Crime Records Bureau
Crime in India publicationsCheck the specific report year, offence category and population denominator before comparing cities.
NABH / Quality Council of India
Find an accredited healthcare organisationVerify facility accreditation status, then confirm specialty, staffing, access and insurance directly.
Software Technology Parks of India / MeitY
STPI centres and industry remitEvidence of technology-industry infrastructure, not current vacancies, salaries or suitability for an individual jobseeker.
Ministry of Labour and Employment
National Career ServiceSearch opportunities by role and location, then verify the employer and vacancy. This guide has not vetted job listings.
Office of the Registrar General & Census Commissioner
C-16 population by mother tongue, 2011Historical language data. Geography and year must be checked; district figures are not neighbourhood demographics.
Coimbatore District Administration
Coimbatore economyLocal engineering, pump and motor industry context; not a vacancies or salary survey.
Mysuru District Administration
Mysuru tourism and cultural landmarksCultural and recreational starting points; visitor attractions do not establish residential liveability.
Kerala Tourism
Kochi: heritage and communitiesCultural context for Fort Kochi and Mattancherry; not a current demographic survey.
Kerala Tourism
Kerala visitor information and climateState-level hot and humid tropical climate context. Verify local flood exposure separately.
UAE Federal Tax Authority
Tax residence and certificatesTax residence and certificates; confirm the conditions for your circumstances.
UAE Government
Residence visa provisionsResidence visa provisions; confirm the conditions for your circumstances.
UAE Ministry of Finance
CRS and FATCA reportingCRS and FATCA reporting; confirm the conditions for your circumstances.
UAE Federal Tax Authority
Natural-person corporate-tax scopeNatural-person corporate-tax scope; confirm the conditions for your circumstances.
DIFC Courts
Wills FAQsWills FAQs; confirm the conditions for your circumstances.
IRS
US citizens and resident aliens abroadUS citizens and resident aliens abroad; confirm the conditions for your circumstances.
IRS
Residency starting and ending datesResidency starting and ending dates; confirm the conditions for your circumstances.
IRS
Expatriation taxExpatriation tax; confirm the conditions for your circumstances.
IRS
Departing-alien tax clearanceDeparting-alien tax clearance; confirm the conditions for your circumstances.
HMRC
Tax when leaving the UKTax when leaving the UK; confirm the conditions for your circumstances.
HMRC
ISAs when moving abroadISAs when moving abroad; confirm the conditions for your circumstances.
HMRC
UK rent while living abroadUK rent while living abroad; confirm the conditions for your circumstances.
HMRC
Selling a UK home while abroadSelling a UK home while abroad; confirm the conditions for your circumstances.
HMRC
Inheritance tax and long-term UK residenceInheritance tax and long-term UK residence; confirm the conditions for your circumstances.
UK Government
State Pension overseas ratesState Pension overseas rates; confirm the conditions for your circumstances.
Australian Taxation Office
Tax residencyTax residency; confirm the conditions for your circumstances.
Australian Taxation Office
How changing residency affects CGTHow changing residency affects CGT; confirm the conditions for your circumstances.
Australian Taxation Office
Main-residence exemption for foreign residentsMain-residence exemption for foreign residents; confirm the conditions for your circumstances.
GESB — Western Australian Government
Super when leaving AustraliaSuper when leaving Australia; confirm the conditions for your circumstances.
ASIC
Company officeholdersCompany officeholders; confirm the conditions for your circumstances.
German Federal Ministry of Justice
Federal registration law, section 17Federal registration law, section 17; confirm the conditions for your circumstances.
German Federal Ministry of Justice
Income-tax liability, section 1Income-tax liability, section 1; confirm the conditions for your circumstances.
Deutsche Rentenversicherung
India-specific pension refund guidanceIndia-specific pension refund guidance; confirm the conditions for your circumstances.
French tax administration
Moving abroad: formalities, banking and pensionsMoving abroad: formalities, banking and pensions; confirm the conditions for your circumstances.
French tax administration
Departure-year income declarationDeparture-year income declaration; confirm the conditions for your circumstances.
Belastingdienst
Emigration checklistEmigration checklist; confirm the conditions for your circumstances.
Belastingdienst
Migration tax returnMigration tax return; confirm the conditions for your circumstances.
Belastingdienst
Protective assessment on emigrationProtective assessment on emigration; confirm the conditions for your circumstances.
Irish Revenue
Tax residence testsTax residence tests; confirm the conditions for your circumstances.
Irish Revenue
Split-year treatment on departureSplit-year treatment on departure; confirm the conditions for your circumstances.
Irish Revenue
Ordinary residenceOrdinary residence; confirm the conditions for your circumstances.
Irish Revenue
Letting Irish property abroadLetting Irish property abroad; confirm the conditions for your circumstances.
Swiss FDFA
Emigrating from SwitzerlandEmigrating from Switzerland; confirm the conditions for your circumstances.
Canton of Zurich
Departure tax procedureDeparture tax procedure; confirm the conditions for your circumstances.
Swiss FDFA
Retiring abroad: tax, banking and pensionsRetiring abroad: tax, banking and pensions; confirm the conditions for your circumstances.
Swiss authorities
Third-pillar pension informationThird-pillar pension information; confirm the conditions for your circumstances.
Reserve Bank of India
Retaining qualifying foreign assets under FEMARetaining qualifying foreign assets under FEMA; confirm the conditions for your circumstances.
Reserve Bank of India
Nonresident accounts: return to IndiaNonresident accounts: return to India; confirm the conditions for your circumstances.
Income Tax Department
Foreign assets and income disclosuresForeign-asset and income reporting; use the form instructions for the applicable tax year.
German Federal Ministry of Justice
Domicile: Fiscal Code section 8The available-home test for domicile.
Income Tax Department
Section 198: qualifying equity capital gains12.5% rate above the aggregate ₹1.25 lakh threshold, with asset and STT conditions under the 2025 Act.
Income Tax Department
Income-tax Act, 2025, amended by Finance Act 2026Effective from 1 April 2026. Sections 70, 92 and 99 address transfers, gifts and clubbing; sections 82 and 85 address specified reinvestment relief.
Income Tax Department
Section 73: previous-owner acquisition costCost rules for assets obtained through gifts, wills and inheritance.
Income Tax Department
Capital-gains guidance and exemption conditionsAsset classification and exemption overview. This page uses legacy 1961 Act section numbers; match the transaction period.
Income Tax Department
TDS when a non-resident sells Indian propertyThe non-resident seller withholding route differs from the resident-seller route. Check current law, rate components and any certificate.
Income Tax Department
Section 82: residential-house reinvestmentEligibility, reinvestment periods, CGAS timing and limits for qualifying residential-house gains.
Income Tax Department statutory library
Registration Act, 1908: Section 18Section 18(e) lists wills among documents whose registration is optional.
Press Information Bureau
Repealing and Amending Act, 2025: official explanation1 January 2026 explanation confirms removal of Section 213 of the Indian Succession Act. Other succession procedures still need examination.
Delhi High Court
Succession certificates: debts and securitiesPart B explains the certificate’s debt-and-securities purpose under the Indian Succession Act. This older procedural document must be read with later amendments, including the 2025 removal of Section 213; local filing requirements vary.
Income Tax Department
India–UAE treaty: 2007 protocolNotification 282/2007: UAE individual treaty residence and the amended capital-gains article. Read with the treaty and subsequent applicable instruments.
Income Tax Department
India’s double taxation agreementsSelect the exact country and review its treaty, protocols and applicable MLI provisions.
Income Tax Department
Form 41: official filing manualCurrent 2025 Act form for non-resident treaty particulars under Section 159 and Rule 75; choose the applicable tax year.
UAE Federal Tax Authority
Issuance of tax residency certificatesOfficial application route, evidence and distinction between treaty-purpose and other certificates.
UAE Federal Tax Authority
Corporate tax: natural personsQualifying personal investment income is outside business activities for this corporate-tax test. Business facts can change the treatment.
Inland Revenue Authority of Singapore
Gains on property, shares and financial instrumentsSingapore generally does not tax personal investment gains; this does not resolve India’s treaty rights or trading-income cases.
German Federal Ministry of Finance
An ABC of TaxesGermany taxes categories of investment income and gains. A treaty allocation does not establish worldwide zero tax.
Reserve Bank of India
Rupee bulk-deposit directions: implementation date21 August 2026 notice: relevant rupee bulk-deposit changes take effect on 1 October 2026.
Consulate General of India, Houston
Digital OCI rollout: 8 July 2026New digital issuance and continued validity of existing physical OCI cards.
Ministry of Home Affairs / CGI Houston
e-OCI download and account helpFree download, email linkage, family access, record corrections and download limits.
Government of India / CGI Houston
OCI email update: official procedureRegister, select OCI Miscellaneous Services, verify records and request email linkage.
National Informatics Centre
Generate an e-OCI card: illustrated procedureRegistration, login, generation request and download screens.
Government of India
India e-arrival: official entry pointOfficial notice identifies foreign nationals and OCI holders and the 72-hour submission window. The form itself is an interactive government service.
State Bank of India
Resident conversion and NRE/NRO openingA bank-specific example of conversion, document verification and submission channels; other banks set their own operational checklists.
State Bank of India
NRE account: eligibility and permitted fundsNRE product features, permitted credits and account conditions.
State Bank of India
NRO account: income and repatriationNRO features and product conditions. Obtain the current applicable tax rate from the bank; legacy rate examples are not reproduced.
Income Tax Department
Tax treatment of NRE and NRO interestNRE interest exemption and NRO interest taxation. The page uses legacy section numbering; confirm the provision for your tax year.
Reserve Bank of India
Acquisition and transfer of propertyNational foreign-exchange rules for acquiring, transferring and repatriating proceeds from property.
Reserve Bank of India
Remittance of assetsEligibility, documents and conditions for the remittance-of-assets facility.
Reserve Bank of India
Accounts in India by non-residentsNRE, NRO and foreign-currency accounts; changes when residency changes.
Income Tax Department
Non-resident tax FAQsResidency exceptions, RNOR and the transition between the 1961 and 2025 Acts.
Income Tax Department
Non-resident individual filing guidanceReturn guidance for AY 2026–27. Check the period before using its section references.
Income Tax Department
Income-tax e-filing portalCurrent filing forms, notices, tax records and taxpayer guidance.
Income Tax Department
TDS on rent: resident and non-resident payeesExplains the distinction under the 1961 Act. Use tax-year-specific guidance for current filings.
Department of Land Resources
Land records and registration servicesGovernment-maintained list of state and UT land-record portals.
National Informatics Centre
State and UT government directoryDepartments, districts and official websites across all 36 jurisdictions.
Ministry of Housing and Urban Affairs
State and UT real estate regulatorsFind the relevant RERA authority and check projects, agents and complaint routes.
India Code
Indian Succession Act, 1925Statutory starting point. Applicability, amendments and personal law need case-specific confirmation.
India Code
Hindu Succession Act: testamentary successionSection 30 as a starting point for wills where this personal law applies.
Ministry of External Affairs
Find your Indian embassy or consulateFind the mission responsible for your place of residence and its current instructions.
Ministry of External Affairs
Consular complaints and servicesConsular service categories and grievance information.
Ministry of Home Affairs
OCI application and eligibility FAQsOfficial OCI eligibility and service instructions.
Consulate General of India, San Francisco
OCI rights and restrictionsExplains the distinction between OCI status and Indian citizenship.
Passport Seva, Ministry of External Affairs
Passport services at missions abroadOfficial starting point for Indian passport applications and reissues abroad.
Unique Identification Authority of India
NRI and AadhaarNRI enrolment requirements and the valid-Indian-passport route.
Election Commission of India
Overseas votersOverseas elector eligibility and the Form 6A route.
Ministry of Social Justice and Empowerment / PIB
Elderline: support for senior citizens14567 provides information, guidance and support, 8 am to 8 pm daily in India.
Ministry of Home Affairs
Emergency Response Support System112 emergency response in India. Ask someone in India to call if you are overseas.
Ministry of Home Affairs
National Cyber Crime Reporting PortalReport cybercrime; the portal lists 1930 for cybercrime assistance.
Insurance Regulatory and Development Authority of India
Health insurance: policyholder informationStart with regulator information, then read the insurer’s actual policy wording.
Institute of Chartered Accountants of India
Check an ICAI membership numberCheck professional identity. Membership alone does not establish expertise in your issue.
Institute of Chartered Accountants of India
ICAI directory of CAs and firmsAn external professional-body directory, without endorsement, ranking or referral arrangements.
National Legal Services Authority
Legal aid: eligibility and how to applyCheck eligibility and the relevant district or state legal services authority.
eCourts Services, Indian judiciary
District court case statusLook up case status and orders using a CNR or other available case details.
Ministry of Home Affairs
Official e-OCI card FAQsDownloading an e-OCI card does not alter the status or rights already granted.
Ministry of Finance / PIB
Baggage Rules 2026: official announcement2 February 2026 official release: category-specific general allowances, land-border exception and jewellery weights. The full rules, exclusions and passenger definitions control the outcome.
NPCI
UPI for NRIs: supported countries, banks and appsPublished list of supported country codes, banks and applications. Indexed official list inspected; live page requires JavaScript. Participation and onboarding can change.
NPCI
UPI for NRIs: onboardingNRE/NRO linkage and supported-app onboarding; bank terms apply.
EPFO
Employees’ Provident Funds SchemePermanent migration and employment-abroad withdrawal ground. Indexed scheme extract inspected; not a certification of current portal processing or EPS eligibility.
EPFO
Member servicesOfficial member-service starting point for claims, service history and grievances; individual eligibility and current forms need confirmation.
Central Bank of India
Treatment of PPF accounts of NRIsOfficial administering-bank guidance on new accounts, existing contributions, residence updates and maturity proceeds. Historical extensions need individual review.
Department of Economic Affairs
Small savings notificationsOfficial notification register, including NRI PPF clarification. Check the applicable scheme and amendments for the account period.
Department of Financial Services
National Pension System: All Citizen ModelNRI/OCI eligibility, KYC, market-linked pension and lack of assured benefits.
Department of Financial Services
NPS accounts and subscriber documentsTier I/Tier II distinction, NRI/OCI account restrictions and document categories.
Internal Revenue Service
About Form 8621US-person direct or indirect PFIC ownership and filing triggers. A fund needs individual classification.
Internal Revenue Service
Instructions for Form 8621PFIC reporting, elections and exceptions. Use the version applicable to the tax year.
Reserve Bank of India
Foreign investment: payment and reporting regulationsSchedules III and IV distinguish repatriation and non-repatriation funding and proceeds. Instrument and amendment checks remain necessary.
Reserve Bank of India
FAQs on compounding of FEMA contraventionsCompounding application, prior administrative compliance and case-specific treatment.
Reserve Bank of India
Master Directions: compoundingCurrent framework starting point; do not infer a fixed penalty from an illustrative case.
CBIC
Guide for International Travellers, February 20262026 baggage, declaration, jewellery and transfer-of-residence guidance. Indexed document inspected; exact allowances depend on passenger and item category.
CBIC
International travellers and official declarationsOfficial baggage rules and ATITHI declaration routes. Use current airport instructions.
Chennai Customs
Passenger clearance FAQsArrival foreign-currency declaration thresholds; distinct from INR and departure restrictions.
Mumbai Customs
Departure passenger guidelinesExport certificate for valuable articles to support re-import under the 2026 framework.
IFSCA
Fund management regulations and circularsRetail and restricted scheme framework and regulated-entity checks. Minimums depend on scheme category, not the GIFT City label.
SEBI
Understanding REITs and InvITsPooled ownership and exchange-traded REIT structure; does not establish NRI suitability or tax treatment.
SEBI
Investor Charter for REITsInvestor rights and grievance framework. Registration of a particular scheme needs a separate check.
Life Insurance Corporation of India
Policy servicing and claimsInsurer-specific claim notification and document process; requirements are not universal across insurers.
ICICI Prudential Life Insurance
Death claim documentsInsurer-specific claimant form, death certificate, identity and payment evidence. Overseas cases can require additional documents.
Consulate General of India, Dubai
Registration of birth and first passportSection 4 birth-registration route and jurisdiction-specific documents; nationality circumstances and delayed applications require mission confirmation.
Ministry of Home Affairs
Citizenship: registration of a minor’s birth abroadForm I eligibility and required declarations. Read before obtaining another country’s passport for the child.
Ministry of External Affairs
OCI benefits and notificationsOfficial notification starting point. Institution, course, admission year, subsequent orders and fee category require separate confirmation.
UAE Government
Unemployment insurance schemeILOE eligibility and claim conditions, including the stated 30-day submission period. Verify the applicable termination or dispute date.
UAE Government
Getting health insuranceEmployer/sponsor responsibilities differ by emirate. This does not establish an individual policy’s benefits or termination date.
Dubai Health Authority / ISAHD
Health insurance FAQsDubai employer and dependent-sponsor responsibilities and minimum benefit framework.
Dubai Land Department
Register or renew an Ejari tenancy contractDubai-specific procedures, documents and service channels; fees vary by channel and may change.
Internal Revenue Service
Publication 523: Selling Your HomePrincipal-residence exclusion tests, basis, depreciation and reporting. Use the tax-year version and professional review.
US House of Representatives
26 USC section 121Ownership/use tests and conditional principal-residence exclusion. Not a blanket exemption for a former US home.
EPFO
Pension Manual, December 2024Scheme certificate and withdrawal benefit distinctions by eligible service and age; current member-specific treatment must be confirmed.
Internal Revenue Service
Stock-based compensation received by nonresident aliensUS equity compensation sourcing and grant-to-vesting service allocation; not the law of every destination country.
Indian Overseas Bank
Deceased-claims forms and document routesOfficial bank examples distinguishing nominee/survivorship and other claims. Do not apply one bank’s monetary thresholds to every institution.
Income Tax Department
Income-tax Act, 2025, section 6 (amended by Finance Act 2026)Individual residence, visitor and departure exceptions, deemed residence, RNOR and the foreign-income definition.
Income Tax Department
Non-resident tax transition FAQs: NRE interestQuestions 23 and 24 explain the continued NRE-interest exemption and its FEMA-based conditions; this is not a determination of your eligibility.
Reserve Bank of India
Master Direction: Deposits and AccountsNRE current-income credits require the authorised dealer to verify their character and that relevant tax has been addressed.
Government of India; copy hosted by MahaRERA
Real Estate (Regulation and Development) Act, 2016Sections 4 and 19 address project disclosures and allottee information. Registration is not a substitute for an independent title review.