LinkedInJuly 23, 2026
16 days in the UK can make you tax resident again. Not 183.
The sufficient ties test does it. If you were UK resident in any of the three preceding tax years and you hold four UK ties, residence can return above 15 days in the year.
That number is not an outlier. Switzerland attaches unlimited liability at 30 days if you work while you are there. Guernsey at 35 days, once you have spent 365 days on the island over the four preceding years. South Africa runs a three part count stretched across six years. Germany can skip the count entirely, a dwelling you keep and use is enough.
Cyprus and India both run on 60 days, in opposite directions. One is a door you walk through on purpose. The other catches people who never intended to be resident anywhere near it.
I lined up seven jurisdictions in the carousel, one day count per slide, with the statutory basis for each.
The count is the floor. A home, a job, a directorship or a multi year history decides the rest.
Which one would reach you first, the country you left or the one you still keep a flat in?
Want to see where your own profile actually fits, the free 6 minute diagnostic is in the first comment.
Sourced from GeoCompass, the jurisdiction intelligence layer behind Lucky Nomads.
#internationaltax #taxresidency #globalmobility
Cyprus
Germany
Guernsey
India
South Africa
Switzerland
United Kingdom