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-   -   VAT, EU, British, Non Res. (https://www.cruisersforum.com/forums/f17/vat-eu-british-non-res-205124.html)

davedindubai 28-07-2018 23:09

VAT, EU, British, Non Res.
 
Hi all,

I'd like some clarification please on just what I'm allowed to do.

Here's my specifics:
British passport
British registered vessel
Non resident from the UK with my home address as Dubai
I registered our boat in UK as at the time of purchase I lived in Dubai and planned to export the boat so did not pay VAT.

We bought a new boat in France, launched in June 2017 and spent the summer sailing Spain, Italy, France then stopped in Gibraltar and departed from there for the Canaries and then to the Caribbean. We didn't get passport stamps but the marina in Gib cleared us out. We cruised the Caribbean up to Miami where we departed by plane and the boat is currently headed for Portugal. Our delivery skipper has cleared the boat out of Miami for us.

My home address is still Dubai, however, I'm not actually sure if I'm resident there as I haven't spent 90 days there this year (I haven't spent 90 days in any one place) but I am most definitely not resident in the UK.

So the boat will arrive in Portugal without us and the delivery skipper will clear customs for us. What do we need to do when we fly from UK to the boat in Portugal in October?

We will sail for Gibraltar and plan to stop there if only for a few days and will clear in / out before sailing to Spain.

We want to spend around 16 months cruising the Med with an eye on crossing the Atlantic again Jan 2020.

My understanding from the HMRC (UK tax) website is that I can spend 18 months in the EU before I am liable for VAT hence my plan above. Is there somewhere I need to make an application for this temporary admission visa?

I also understand I can spend up to 6 months in any 1 EU country before I am liable for income tax in their country? I still have an income which mostly arises in the UK and therefore I pay UK income tax and do not want to complicate this.

Please no UK income tax advice is needed. I just need help with the EU stuff and the VAT to make sure I'm doing the right things. As a Brit, do I need to clear in / out of EU countries and do I need evidence such as a passport stamp to show where I have been?

Also, can anyone recommend me an immigration specialist, ideally based in the UK but if not then English speaking. I've tried a couple with no reply.

Thanks in advance.

davedindubai 29-07-2018 00:49

Re: VAT, EU, British, Non Res.
 
I've read a million pages online and this seems to be the most helpful but any other links are most welcome:

https://www.registerayacht.com/vat-pa...ion-admission/

atoll 29-07-2018 02:15

Re: VAT, EU, British, Non Res.
 
the issues you will have will be with the local customs and tax office starting from the day the boat arrives in the EU,then it will be up to you and your tax lawyer to prove your non-resident status to the local customs who will when satisfied issue you with a temporary import permit.

immigration will not be an issue as you have a uk passport,and are allowed 183 days out of 364 in the eu each year to keep that non resident status.

your accountant in the uk must be able to prove your non resident status in the uk for tax purposes,this information your tax lawyer in portugal will need to prove to the local customs.

alternatively if you have an immigration residence permit for a country outside the EU this will generally satisfy the customs,that you are a non resident in the eu,and issue a TIP.

vonotto 29-07-2018 02:40

Re: VAT, EU, British, Non Res.
 
Just something that jumped out when I read it.....you said you didn't get your passport stamped. I would think if you were trying to show you were or were not a resident somewhere this would be a huge reason to make sure you DO get your passport stamped...everytime.

Just an observation/question not a critique.

conachair 29-07-2018 05:16

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by atoll (Post 2684590)
immigration will not be an issue as you have a uk passport,and are allowed 183 days out of 364 in the eu each year to keep that non resident status.

Sorry for the drift dave dubai, but that's new one. any links? Nothing on google. Are you saying for UK domiciled you can only stay in the EU for half a year to keep UK non res status? Sounds very odd...:confused:

davedindubai 29-07-2018 05:41

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by conachair (Post 2684700)
Sorry for the drift dave dubai, but that's new one. any links? Nothing on google. Are you saying for UK domiciled you can only stay in the EU for half a year to keep UK non res status? Sounds very odd...:confused:

Not at all, this will be crucial for me so very keen to see some literature on this

davedindubai 29-07-2018 05:44

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by vonotto (Post 2684612)
Just something that jumped out when I read it.....you said you didn't get your passport stamped. I would think if you were trying to show you were or were not a resident somewhere this would be a huge reason to make sure you DO get your passport stamped...everytime.

Just an observation/question not a critique.

Yes agreed. I probably should have. We did in the Caribbean and USA but I guess we are just accustomed to travelling freely around Europe. My mistake

conachair 29-07-2018 06:01

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by davedindubai (Post 2684711)
Not at all, this will be crucial for me so very keen to see some literature on this

Suspect it's a typo and meant 180 days in the UK, which as you no doubt know is just one possible part of a complex set of criteria . Re the passport stamping in every EU country - what a nightmare that would be top get done on a boat! My accountant (I'm long term non res as well) said bank statements showing cash machine/purchases should be plenty to give to the Revenue should they show some interest in your time spent in the UK. Finding immigration and getting them to stamp a UK passport while sailing would not be the easiest....

atoll 29-07-2018 06:05

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by conachair (Post 2684700)
Sorry for the drift dave dubai, but that's new one. any links? Nothing on google. Are you saying for UK domiciled you can only stay in the EU for half a year to keep UK non res status? Sounds very odd...:confused:

yes and no!
to be non- resident in the uk and not pay tax on your foreign income it is only 90 days a year you can be resident in the uk this is for people with work contracts overseas.

in the eu you can be a resident for only 6 months out of 12,otherwise you are seen as being a full time resident and then become liable to pay income tax in that eu country ,if you are not paying tax in another eu country.

the rules are more aimed at people who live on the land in property that they own locally and have retired,where they can also benefit from paying a lower rate of income tax in the country of residence,rather than then in uk for example,but to do this you must be resident for more than.183 days of the year in the eu country of residence to qualify.

however since dave pays income tax in the uk on income earned there ie inside the EU this rule is probably not applicable to him,but might effect his not paying tax on income earned outside the EU if he is resident in any one eu country for more than 6 months.

the yacht is a seperate issue entirely and is liable for vat immediatly on return to the eu,unless he can prove that he is not an eu resident or not liable to pay tax in the eu and /or uk.

he can avoid paying tax on the boat and be elidgable for a temporary import permit for 6 months,renewable upto 18 months.
(1)if he has a non eu passport
(2)if he has a residence permit for a country outside of the eu.
(3)if he can prove for tax purposes that he is not liable to pay tax on his overseas income or possesions,due to being non- resident.

his first challenge will be to get issued the TIP for the boat on arrival in the eu,for the initial 6 months,after that it is just a case of renewing it,or applying for a new one after leaving eu waters for ~24 hours,which resets the clock

conachair 29-07-2018 06:21

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by atoll (Post 2684732)
yes and no!
to be non- resident in the uk and not pay tax on your foreign income it is only 90 days a year you can be resident in the uk this is for people with work contracts overseas.

in the eu you can be a resident for only 6 months out of 12,otherwise you are seen as being a full time resident and then become liable to pay income tax in that eu country ,if you are not paying tax in another eu country.

OK, nothing to do with in the EU as a whole, just individual countries.
Having done non res more than once it is actually a lot more complex than simple days in the country. If they think you are trying it on they might well come after you - should anyone else come across this thread.

Enough drift - back to the boat :)

atoll 29-07-2018 06:38

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by conachair (Post 2684741)
OK, nothing to do with in the EU as a whole, just individual countries.
Having done non res more than once it is actually a lot more complex than simple days in the country. If they think you are trying it on they might well come after you - should anyone else come across this thread.

Enough drift - back to the boat :)

here is the uk non res test,which if you can pass will satisfy other eu member states, if you have proof from the uk tax office you are currently eligable and do not pay tax

https://www.expertsforexpats.com/exp...esidence-test/

davedindubai 29-07-2018 07:48

Re: VAT, EU, British, Non Res.
 
OK, super helpful so far, thank you.

With regard to the 90 day rule, I'm good. I think so far this year I've done 28 days in the UK and it's very easy to prove where I've been as I've a tonne of Caribbean stamps in my passport.

I will not spend more than 6 months in any one EU country (we tend to move on after a week or so although i'd like to slow this down now).

That link is awesome thank you Atoll!

atoll 29-07-2018 08:34

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by davedindubai (Post 2684781)
OK, super helpful so far, thank you.

With regard to the 90 day rule, I'm good. I think so far this year I've done 28 days in the UK and it's very easy to prove where I've been as I've a tonne of Caribbean stamps in my passport.

I will not spend more than 6 months in any one EU country (we tend to move on after a week or so although i'd like to slow this down now).

That link is awesome thank you Atoll!

just make sure when the cat arrives in portugal proper(probably no issues in the azores if not staying) that you apply for the first 6 month TIP permit.

a letter from the uk tax office should suffice as proof of non res status.
or if you have a dubai/emirates resident permit in your passport or paperwork to support this.

you may need to get a certified copy if you can't be there in person.
it might also be useful to use a customs clearing agent.

remember the ounus is on you to prove to the customs with supporting documents that you are a bonafide official non resident of the eu and uk, and a bonifide resident of a country outside the eu.

just entry and exit stamps in your passport are not proof of non residence as far as the customs are concerned when it comes to vat exemption on your boat..if you fail to do this then quite likely they will seize the boat untill vat has been paid in full or you can prove you are eligable for an exemption or TIP.

i've been through the whole process,and boy do they like nice shiny luxuary items that potentially could pay their paychecks!

kas_1611 29-07-2018 09:59

Re: VAT, EU, British, Non Res.
 
Sadly residence does not come into this.

You are an EU citizen bringing your boat into EU waters so are liable for Import Duties and VAT at the point of entry. No escaping it.

Doesn't matter if you register the boat in Marshall Islands, Caymans or any other tax haven or if you are only going to be in EU waters for 16 minutes let alone 16 months.

I faced the same issue with our non VAT paid boat when Croatia joined the EU. Trust me there is no way around an EU citizen having to pay VAT on their boat as soon as they clear into an EU state for the first time.

atoll 29-07-2018 10:52

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by kas_1611 (Post 2684868)
Sadly residence does not come into this.

You are an EU citizen bringing your boat into EU waters so are liable for Import Duties and VAT at the point of entry. No escaping it.

Doesn't matter if you register the boat in Marshall Islands, Caymans or any other tax haven or if you are only going to be in EU waters for 16 minutes let alone 16 months.

I faced the same issue with our non VAT paid boat when Croatia joined the EU. Trust me there is no way around an EU citizen having to pay VAT on their boat as soon as they clear into an EU state for the first time.

my experince has proven otherwise,as a uk citizen holding permernant residence in south africa, my uk registered yacht was treated like any other foreign visiting yacht and issued with a TIP on arrival in cyprus once i had shown the customs my SA residence certificate proving non-residence in the EU.

i have done this twice with 2 different yachts entering the EU

boom23 29-07-2018 11:41

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by kas_1611 (Post 2684868)
Sadly residence does not come into this.

You are an EU citizen bringing your boat into EU waters so are liable for Import Duties and VAT at the point of entry. No escaping it.

Doesn't matter if you register the boat in Marshall Islands, Caymans or any other tax haven or if you are only going to be in EU waters for 16 minutes let alone 16 months.

I faced the same issue with our non VAT paid boat when Croatia joined the EU. Trust me there is no way around an EU citizen having to pay VAT on their boat as soon as they clear into an EU state for the first time.

I have to disagree with this. Residency is what matters, not citizenship. I have dual citizenship (USA and EU) but I am USA resident. If I buy a new (or VAT not paid) EU boat, it can be VAT except for 18 months (renewable) as long as I remain non-EU resident. If I stay more than 6 months in EU in a calendar year, then the EU boat will immediately lose its VAT-except status, if I am still the owner.

Again, this is a good website for this info: Yacht Temporary Importation - RegisterAYacht

MikeFergie 29-07-2018 14:01

Re: VAT, EU, British, Non Res.
 
Register the yacht under a flagship company in a foreign country. Then get a document that you are the master of the yacht. This then breaks the direct link between you and the yacht

atoll 29-07-2018 14:29

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by MikeFergie (Post 2684999)
Register the yacht under a flagship company in a foreign country. Then get a document that you are the master of the yacht. This then breaks the direct link between you and the yacht

for private pleasure vessels this would make no difference if operating in eu waters.
the boat would be seized untill the owner of the company could prove that they are eligible for tax relief or temporary import

Symphony 29-07-2018 14:44

Re: VAT, EU, British, Non Res.
 
always interesting to hear of the varied experiences of people dealing with the same issue.
I've experienced things differently than others concerning entry and exit from Bermuda, Martinique, St Martin, Antigua, USA.

davedindubai 29-07-2018 23:54

Re: VAT, EU, British, Non Res.
 
It seems that I can satisfy all the requirements for the TA although I think I will have to be in Lisbon when the boat arrives to make sure all the paperwork is filed correctly.

My big issue is spending more than 6 months in the EU in a calendar year as the whole point of coming back to the Med is so that I can spend next year there.

atoll 30-07-2018 01:04

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by davedindubai (Post 2685270)
It seems that I can satisfy all the requirements for the TA although I think I will have to be in Lisbon when the boat arrives to make sure all the paperwork is filed correctly.

My big issue is spending more than 6 months in the EU in a calendar year as the whole point of coming back to the Med is so that I can spend next year there.

i'm not entirely sure about this,but it is worth checking( on the expat forums ?.)
but i seem to remember that you could use your allowance back to back over 2 years
,IE 1st of june to 31 dec,then 1 jan to 31 june,and still be legal,as long as you did not spend more than 183 days in any 1 calender year.

this of course may all change after brexit......

davedindubai 01-08-2018 09:21

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by atoll (Post 2684894)
my experince has proven otherwise,as a uk citizen holding permernant residence in south africa, my uk registered yacht was treated like any other foreign visiting yacht and issued with a TIP on arrival in cyprus once i had shown the customs my SA residence certificate proving non-residence in the EU.

i have done this twice with 2 different yachts entering the EU



Iíve been advised by an agent that as Iím registered in the port of London that in order to obtain a TA I need to change the port of registry. Iím dubious about this? I quote:
ĎPleasure Yacht registration at under the Cayman flag is required to ensure the yacht can cruise in EU waters for up to 18 months at a time under the Temporary Admission rules.í

Anders 01-08-2018 11:25

Re: VAT, EU, British, Non Res.
 
According to HMRC it has to be registered outside the EU customs union.

Section 5.1 in
https://www.gov.uk/government/public...he-uk#section5

atoll 01-08-2018 12:08

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by davedindubai (Post 2687026)
I’ve been advised by an agent that as I’m registered in the port of London that in order to obtain a TA I need to change the port of registry. I’m dubious about this? I quote:
‘Pleasure Yacht registration at under the Cayman flag is required to ensure the yacht can cruise in EU waters for up to 18 months at a time under the Temporary Admission rules.’

with the first yacht we were registered in south africa ,with the second it was registered under uk SSR but was quite old and built before 94 so vat did not apply so i guess i satisfied the vat and eu admission rules in both cases,it was in 2006 and 2008 so awhile ago.

so i guess the agent is correct due to the age of the vessel,value and current vat liability uk registration would be no good:banghead:.

you can set up a delaware company or gib company online they are generally pretty fast with documents.
you will need a deletion certificate for the current uk registration

you should get a period of grace between the azores and main land portugal as the boat is still in transit and in international waters,where you can change over the registration.

you might also look at booking into marina smir in morroco or gib after the azores if the paperwork is not ready to avoid difficulties

gbr 19-09-2018 09:35

Re: VAT, EU, British, Non Res.
 
I'm surprised it hasn't been mentioned before in this (great) thread, but could you wait 6 months until after 29 March 2019? Of course, nobody knows what will happen, but you will be a non-EU citizen after that date, and maybe we brits will have to do the dance that our US/Canadian/etc cousins have to do?

For the sake of 6 months of sailing in the winter in the Med (although you sound like you are full time liveaboards so this may not be an option) you may avoid the whole VAT nightmare?

Just a thought

davedindubai 19-09-2018 10:22

Re: VAT, EU, British, Non Res.
 
Oh what fun lies ahead for us Brits in the Med!

One thing is for sure, it's going to be a mess. As you guessed, we live aboard so unfortunately I had to something about it. In typical 'me' style, I waited until the middle of the Atlantic Ocean to realize I may have a problem upon reaching Portugal!

It wasn't easy getting definitive answers but basically. Any vessel registered in any EU member state cannot apply for a TA to EU. VAT is payable upon arrival.

At least for now...

Anders 19-09-2018 10:33

Re: VAT, EU, British, Non Res.
 
Almost nothing will change on Brexit day, most changes will happen at the end of the transition period at end of 2019.

davedindubai 19-09-2018 10:56

Re: VAT, EU, British, Non Res.
 
Here's something I'm still not sure on regarding residence status.

If I spend more than 183 days in Spain, I am considered resident in Spain and my income is then taxable there. Fair enough.

If I spend more than 183 days in any 365 days in the EU then I am considered resident in the EU?

So what country would lay claim to my income taxes as long as I spend less than 183 days in any one country?

boatman61 19-09-2018 11:25

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by gbr (Post 2724605)
I'm surprised it hasn't been mentioned before in this (great) thread, but could you wait 6 months until after 29 March 2019? Of course, nobody knows what will happen, but you will be a non-EU citizen after that date, and maybe we brits will have to do the dance that our US/Canadian/etc cousins have to do?

For the sake of 6 months of sailing in the winter in the Med (although you sound like you are full time liveaboards so this may not be an option) you may avoid the whole VAT nightmare?

Just a thought

It wont be 6 months.. it'll be 90 days at a time and winter sailing in the Med sucks anyway....
Cold, wet, sometimes to little wind.. and lotsa to much.

davedindubai 19-09-2018 11:31

Re: VAT, EU, British, Non Res.
 
Lets hope not!
I'll just have to go back across the pond again!

Anders 19-09-2018 13:09

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by davedindubai (Post 2724683)
Here's something I'm still not sure on regarding residence status.

If I spend more than 183 days in Spain, I am considered resident in Spain and my income is then taxable there. Fair enough.

If I spend more than 183 days in any 365 days in the EU then I am considered resident in the EU?

So what country would lay claim to my income taxes as long as I spend less than 183 days in any one country?


You can't be a resident in the EU, you become resident in a country that is a member state of the EU.
If you dont stay 183 days or more and dont have any other economic activity in a country to become resident in that country then you are not an EU resident.

kas_1611 19-09-2018 13:24

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by Anders (Post 2724749)
You can't be a resident in the EU, you become resident in a country that is a member state of the EU.
If you dont stay 183 days or more and dont have any other economic activity in a country to become resident in that country then you are not an EU resident.

Not 100% certain on this but if you are in country for more than 90 days you have to register with the authorities so become "resident" in that country and will be subject to any taxation of income as a resident.

In the UK for example if you are an expat you are only allowed to be in country for a maximum of 90 days in any tax year or you lose the Not Resident Not Ordinarily Resident status.

You can be resident in a country but not have any economic activity in that country as you might work overseas. For instance I was resident in France for 4 years as that was my permanent address but I worked in Malaysia where I was tax liable. As I spent less than 183 days in France due to travel I was not resident for tax but I was Ordinarily Resident for everything else.

Residency is not as simple as a straight 183 days

davedindubai 19-09-2018 13:26

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by Anders (Post 2724749)
You can't be a resident in the EU, you become resident in a country that is a member state of the EU.
If you dont stay 183 days or more and dont have any other economic activity in a country to become resident in that country then you are not an EU resident.

I agree. But, a TA (18 months) is issued to the vessel only if the owner is non res of the EU.

So after 3 months in Spain, 3 months in France, 3 months in Italy and 3 months in Greece, the owner isn't resident in any one EU member state but is resident in the EU so surely the TA wouldn't be valid?

Am I over complicating this?

davedindubai 19-09-2018 13:31

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by kas_1611 (Post 2724754)

In the UK for example if you are an expat you are only allowed to be in country for a maximum of 90 days in any tax year or you lose the Not Resident Not Ordinarily Resident status.

This is not exactly true, the number of days allowed in the UK is dependant on the number of 'ties' you have to the UK. eg: place to live, family.

boom23 19-09-2018 13:42

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by davedindubai (Post 2724683)
Here's something I'm still not sure on regarding residence status.

If I spend more than 183 days in Spain, I am considered resident in Spain and my income is then taxable there. Fair enough.

If I spend more than 183 days in any 365 days in the EU then I am considered resident in the EU?

So what country would lay claim to my income taxes as long as I spend less than 183 days in any one country?

I would love to know that answer!

I am in similar situation... I am citizen and resident of USA but also have EU passport (Greek). I am buying a French boat next year, which will be USA registered under a USA LLC, and do not want to pay the 20% VAT. I will just cruise through and eventually bring the boat to USA.

So, I plan to stay in Europe less than 183 days and to take the boat in a non-EU country within 18 months (to restart the 18 month clock). Considering how messed up it is in EU, it will be interesting!

P.S. If I offended anyone, I love Europe but I can say it is messed up (at least Greece and Italy). I grew up in Greece and I could not wait to leave when I was 19. My wife is from Italy. Every time we visit Europe, we are amazed how anyone can get anything done. Even banks treat you like they are doing you a favor, with your money!

boatman61 19-09-2018 13:57

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by davedindubai (Post 2724761)
This is not exactly true, the number of days allowed in the UK is dependant on the number of 'ties' you have to the UK. eg: place to live, family.

The UK is not Schengen.. also the four countries you mentioned in another post are all Schengen.. 90 days in one is 90 days in the other three..
Best stay based in Gib till Brexit is sorted.. try and organise it so you can grab June, July and August to leave Gib for the islands..
The baby will be less marina reliant allowing anchoring out and theres a few in the Ballearics, across to Sardinia and Corsica before heading back to Gib..
Winter is coming...
Break up the winter maybe in Morroco then the following summer its 5 days to Sicily.. down to Malta then across to Greece.. Turkey when times up.

davedindubai 19-09-2018 14:28

Re: VAT, EU, British, Non Res.
 
Wow Boatie, you've spun my mind! 90 days? What? Why am I restricted to 90?

boatman61 19-09-2018 15:08

Re: VAT, EU, British, Non Res.
 
Quote:

Originally Posted by davedindubai (Post 2724796)
Wow Boatie, you've spun my mind! 90 days? What? Why am I restricted to 90?

Thats after Brexit.. Your good till Spring.. :thumb:

Telesail 19-09-2018 15:26

Re: VAT, EU, British, Non Res.
 
You should check that the following is actually true as I may have garbled it:

France considers you tax resident if you were there for more time than any other country during the course of the year. Sounds simple until you realize that French Caribbean islands are actually part of France and count towards the total.......

A sailing acquaintance said she was caught out by this because she forgot to allow for St Martin and Guadeloupe in her calculation until it was too late.

c-reel 19-09-2018 16:22

Re: VAT, EU, British, Non Res.
 
Good to have a forum discussion, but if facing a borderline situation, best is to talk to a lawyer or directly contact custom ahead of time.

There are various myths, especially about the 183days, which is not a standard rule and appears quite specific sometimes as taxes agreement between countries (mostly to avoid double taxations for foreign workers, so originally a positive idea...)

Comment from Telesail is pointing to one of the very critical issue: it depends on how a country will see your situation (while so far my understanding is this French rule applies to countries they have taxes agreement with, and within the E.U - not 100% sure). And if you do countries hoping to avoid this French specifics, somehow you may fall into the constraints of another country.

The other thing (still working on this one) is the specific of some countries like Iceland, Norway, and Switzerland (only Norway really matters to me ;-) and Monaco, the Azores, Madeira, and the Canary Islands. Mixed up being E.U, Europe and Schengen (Schengen doesnt matter on taxes but could help on time spent).
https://www.schengenvisainfo.com/sch...ountries-list/

Like with UK #GoBrexit, staying there for a bit may either help ... or not!

Bottom line, complex problem, not really about leaving the boat (18months, reset after 1 day), or the visa situation, but about the boat taxation.

Will work on this in December and can share outcome, but my understanding so far is it is specific to individual plan and situation.


Quote:

Originally Posted by Telesail (Post 2724816)
You should check that the following is actually true as I may have garbled it:

France considers you tax resident if you were there for more time than any other country during the course of the year. Sounds simple until you realize that French Caribbean islands are actually part of France and count towards the total.......

A sailing acquaintance said she was caught out by this because she forgot to allow for St Martin and Guadeloupe in her calculation until it was too late.



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