Changes to the tax treatment of flight crew from 1st January, 2022

Determining your tax residency status for mobile pilots:

As a Mobile pilot you will be paying taxes where your fiscal residency is or the country where your centre of vital interests is. This can be defined as follows:

• Preference is given to permanent home of the individual – must have a degree of permanency, any form of home (e.g. house, apartment, etc.)
• Personal and economic relations (centre of vital interests) - family/social relations, occupation, place of business, where bank account is held etc.)
• Habitual abode – where he or she stays most frequently (look at stay in the permanent home as well as other places in the same State or other countries)
• Nationality/Domicile/Country that issued your passport

Please fill in the following questionnaire to enable us to correctly determine your tax fiscal residency country.

Preference is given to permanent home of the individual – must have a degree of permanency, any form of home (e.g. house, apartment, rented accommodation etc.)
Look at your personal and economic relations (centre of vital interests) - family/social relations, occupation, place of business, where bank account is held etc.)
Habitual abode – country where you stay most frequently
Nationality/Domicile/Country that issued their passport