Thanks
@xzars for the additional info. I have updated and summarized the idea below:
Tax Residency tiers for HT countries:
Tier 1: The presence test, usually 183 days within a calendar year (or even within any 12 month period)
Tier 2: Tier 1 OR being a citizen/visa holder with social/economic ties to the country
Tier 3: Tier 2 OR being a citizen/visa holder unable to demonstrate tax residence in another country
Tier 4: The scanner is defective and you're always flagged
Examples of countries per tier:
Tier 1: Brazil, Argentina, most non-EU countries
Tier 2: United Kingdom
Tier 3:
Denmark, France (*),
Greece
Tier 4: United States, Eritrea, Hungary
Examples of (rather subjective and ever expanding) "social/economic" ties criteria for Tier 2:
- Analysis of where is your "center of life" (family, businesses, etc.)
- Analysis of where are most of your assets
- Whether you have "availability of a permanent home" in the country (regardless of living there)
- Analysis of time spent in the country but with more stringent criteria than Tier 1
(*) France and possibly other countries will impose taxation for 3-5 years if your new country of residence is considered a
tax haven.