Spring is the period when even those who have never been interested in taxes start thinking about them. In many countries around the world, the deadline for filing annual tax returns falls precisely in April–May. If you moved in 2026, this April is special for you: for the first time, you will face the need to report to tax authorities in a new environment, while not forgetting about obligations in your home country.
In this article, we break down the main things you need to know about taxes if you changed your country of residence last year.
Your Home Country: Obligations You Cannot Forget
Even if you have moved and spent most of 2026 abroad, this does not mean you can forget about taxes in your home country. Everything depends on your tax status.
How to Determine Your Status
Tax status is determined not by citizenship but by the actual time spent in the country. You are considered a tax resident of your home country if you were present in that country for at least 183 days during the calendar year (or within a 12‑month period). These days include the date of entry and the date of departure. Trips abroad for treatment or study lasting up to six months do not interrupt the count if supported by documentary evidence.
If you spent fewer than 183 days in your home country in 2026, your status is that of a non‑resident. This is important because the tax rates for non‑residents are different.
Rates for Residents and Non‑Residents
For tax residents, progressive rates apply. For non‑residents, the situation is different. As a general rule, a non‑resident's income is taxed at a higher rate than that of a resident.
Important nuance: status is determined at the end of the year. If you were in your home country for the first half of 2026 but left in the second half and did not accumulate 183 days, your entire annual income may be recalculated at the non‑resident rate. Conversely, if you returned and accumulated the required number of days, the rate may be recalculated downwards.
Who Must File a Tax Return in 2026
Even if you currently live abroad, you are required to file a tax return in your home country if in 2026 you:
- Sold real estate or a vehicle that had been owned for less than the minimum holding period (e.g., 5 years for real estate, 3 years for a vehicle);
- Rented out property;
- Received income from foreign sources;
- Received expensive gifts not from close relatives;
- Won a lottery.
The filing deadline is 30 April 2027. The tax calculated in the return must be paid by 15 July 2027.
Special Rules for Remote Workers
An important point for those who have moved but continue to work remotely for a company based in their home country. As of 1 January 2026, employers are required to withhold income tax on payments to remote employees, even if those employees are located abroad. This change closed the scheme whereby relocated individuals could effectively avoid paying tax in their home country by being considered non‑residents.
Now, if you work for a home‑country company from abroad, the employer withholds the tax. However, this does not relieve you of the obligation to check whether you need to file a return independently (for example, if you have other income).
Country of Residence: New Tax Obligations
When you obtain a residence permit in another country, you also acquire tax obligations towards that country. These depend on whether you have become a tax resident of that country.
How Residency is Determined in Europe
In most European countries, the criterion is similar: you become a tax resident if you spend more than 183 days in the country per year. However, there are additional criteria: for example, if your centre of vital interests (family, business, property) is located in that country, you may be considered a resident even with fewer days.
In 2026, if you moved in the second half of the year, you probably did not reach the 183‑day threshold in your new country. However, this must be checked individually.
Tax Return Deadlines in Different Countries
In Europe, tax deadlines vary. For example:
- Germany: the 2026 tax return must be filed by 31 July 2027.
- France: usually by the end of May.
- Spain: from April to June.
- Italy: from September to November (depending on your legal status).
Check the deadlines in your country of residence. Penalties for missing deadlines can be substantial.
Income from Your Home Country: Do You Need to Declare It?
This is one of the most frequent questions. If you have become a tax resident of your new country, you are required to declare your worldwide income there, including income from your home country — salary, dividends, interest on deposits, income from renting out an apartment.
Typically, tax paid in your home country can be credited against tax in your country of residence if a double taxation treaty exists between the countries. However, several years ago many such treaties were partially suspended. Each specific case must be examined individually.
What You Need to Do Right Now
Check Your Status in Your Home Country
Count how many days in 2026 you spent in your home country. If fewer than 183 — you are a non‑resident. If more — you are a resident. This determines the rate at which your income is taxed.
Find Out Whether You Need to File a Return
If you had income that must be declared (sale of property, rental income, income from abroad), do not miss the 30 April deadline. The penalty for failing to file a return is a percentage of the unpaid tax for each month of delay.
Sort Out Your Taxes in Your Country of Residence
Find out whether you became a tax resident in 2026. If yes — check whether you need to file a return for the previous year and by what date.
Gather Documents on Income from Your Home Country
If you need to declare income from your home country in your country of residence, prepare income certificates, bank statements, and lease agreements. Translations must be certified by a sworn translator.
Consult a Specialist
Tax planning when relocating is a complex subject. Mistakes can be costly. If you are unsure about your actions, it is better to consult a tax advisor who specialises in international taxation.
Conclusion
Taxes are one of the most important and, unfortunately, most confusing obligations for a relocator. Do not put off tax matters until later. April is the time when many deadlines are approaching or have already arrived. Check your obligations now, so that you do not have to pay fines later.
If you're planning to obtain a residence permit, invest in a country's economy, or purchase foreign real estate, we invite you to a consultation with our company. During a personal online meeting, we'll discuss your questions in detail and create a step-by-step action plan for you.
In this article, we break down the main things you need to know about taxes if you changed your country of residence last year.
Your Home Country: Obligations You Cannot Forget
Even if you have moved and spent most of 2026 abroad, this does not mean you can forget about taxes in your home country. Everything depends on your tax status.
How to Determine Your Status
Tax status is determined not by citizenship but by the actual time spent in the country. You are considered a tax resident of your home country if you were present in that country for at least 183 days during the calendar year (or within a 12‑month period). These days include the date of entry and the date of departure. Trips abroad for treatment or study lasting up to six months do not interrupt the count if supported by documentary evidence.
If you spent fewer than 183 days in your home country in 2026, your status is that of a non‑resident. This is important because the tax rates for non‑residents are different.
Rates for Residents and Non‑Residents
For tax residents, progressive rates apply. For non‑residents, the situation is different. As a general rule, a non‑resident's income is taxed at a higher rate than that of a resident.
Important nuance: status is determined at the end of the year. If you were in your home country for the first half of 2026 but left in the second half and did not accumulate 183 days, your entire annual income may be recalculated at the non‑resident rate. Conversely, if you returned and accumulated the required number of days, the rate may be recalculated downwards.
Who Must File a Tax Return in 2026
Even if you currently live abroad, you are required to file a tax return in your home country if in 2026 you:
- Sold real estate or a vehicle that had been owned for less than the minimum holding period (e.g., 5 years for real estate, 3 years for a vehicle);
- Rented out property;
- Received income from foreign sources;
- Received expensive gifts not from close relatives;
- Won a lottery.
The filing deadline is 30 April 2027. The tax calculated in the return must be paid by 15 July 2027.
Special Rules for Remote Workers
An important point for those who have moved but continue to work remotely for a company based in their home country. As of 1 January 2026, employers are required to withhold income tax on payments to remote employees, even if those employees are located abroad. This change closed the scheme whereby relocated individuals could effectively avoid paying tax in their home country by being considered non‑residents.
Now, if you work for a home‑country company from abroad, the employer withholds the tax. However, this does not relieve you of the obligation to check whether you need to file a return independently (for example, if you have other income).
Country of Residence: New Tax Obligations
When you obtain a residence permit in another country, you also acquire tax obligations towards that country. These depend on whether you have become a tax resident of that country.
How Residency is Determined in Europe
In most European countries, the criterion is similar: you become a tax resident if you spend more than 183 days in the country per year. However, there are additional criteria: for example, if your centre of vital interests (family, business, property) is located in that country, you may be considered a resident even with fewer days.
In 2026, if you moved in the second half of the year, you probably did not reach the 183‑day threshold in your new country. However, this must be checked individually.
Tax Return Deadlines in Different Countries
In Europe, tax deadlines vary. For example:
- Germany: the 2026 tax return must be filed by 31 July 2027.
- France: usually by the end of May.
- Spain: from April to June.
- Italy: from September to November (depending on your legal status).
Check the deadlines in your country of residence. Penalties for missing deadlines can be substantial.
Income from Your Home Country: Do You Need to Declare It?
This is one of the most frequent questions. If you have become a tax resident of your new country, you are required to declare your worldwide income there, including income from your home country — salary, dividends, interest on deposits, income from renting out an apartment.
Typically, tax paid in your home country can be credited against tax in your country of residence if a double taxation treaty exists between the countries. However, several years ago many such treaties were partially suspended. Each specific case must be examined individually.
What You Need to Do Right Now
Check Your Status in Your Home Country
Count how many days in 2026 you spent in your home country. If fewer than 183 — you are a non‑resident. If more — you are a resident. This determines the rate at which your income is taxed.
Find Out Whether You Need to File a Return
If you had income that must be declared (sale of property, rental income, income from abroad), do not miss the 30 April deadline. The penalty for failing to file a return is a percentage of the unpaid tax for each month of delay.
Sort Out Your Taxes in Your Country of Residence
Find out whether you became a tax resident in 2026. If yes — check whether you need to file a return for the previous year and by what date.
Gather Documents on Income from Your Home Country
If you need to declare income from your home country in your country of residence, prepare income certificates, bank statements, and lease agreements. Translations must be certified by a sworn translator.
Consult a Specialist
Tax planning when relocating is a complex subject. Mistakes can be costly. If you are unsure about your actions, it is better to consult a tax advisor who specialises in international taxation.
Conclusion
Taxes are one of the most important and, unfortunately, most confusing obligations for a relocator. Do not put off tax matters until later. April is the time when many deadlines are approaching or have already arrived. Check your obligations now, so that you do not have to pay fines later.
If you're planning to obtain a residence permit, invest in a country's economy, or purchase foreign real estate, we invite you to a consultation with our company. During a personal online meeting, we'll discuss your questions in detail and create a step-by-step action plan for you.