Two countries say you're theirs? Walk the tie-breaker.
Every treaty follows the same cascade — permanent home, centre of vital interests, habitual abode, nationality — and the first step that settles it wins. Answer four questions and see where you land.
The four steps, precisely
- Permanent home. If a permanent home is available to you in one country only, you are resident there. A home is "permanent" if it is at your continuous disposal — owned or rented, used occasionally is enough; a holiday cottage you can use whenever counts. Having one in both (or neither) fails to settle it.
- Centre of vital interests. The country with which your personal and economic relations are closer — family and social life, occupations, political and other activities, place of business, administration of property. This is the most litigated step and the most fact-heavy: HMRC's and others' practice treats family as usually the strongest single factor.
- Habitual abode. Where do you stay more? Compare the dwellings you habitually use in each country — across the year (or years, where one country's home is seasonal, courts consider a longer horizon).
- Nationality. If you are a national of one country only, that country takes it. Dual nationals fall through.
If the cascade settles nothing (dual national, homes in both, life split evenly), the competent authorities of the two countries settle it by mutual agreement (Article 4(2)(d) / 4(3)) — you can file your case and wait.
Cascade verified 2026-09-30 against the OECD Model
- OECD Model Tax Convention, Article 4(2) — the tie-breaker cascade — OECD model text
- Treaty texts country-pair by country-pair — UN Treaty Collection — tax treaties
Informational only — not tax advice. The wizard implements the standard OECD cascade; the
actual treaty between your two countries controls, and "centre of vital interests" is decided
by facts HMRC/IRS-equivalents will weigh, not tick boxes. Confirm with a qualified
cross-border adviser before filing in either country.