Ukraine
The TCU tests the centre of vital interests when you have a permanent home in both countries. Family permanently living in Ukraine or registration as a business is a sufficient, though not exclusive, condition.
Elsewhere
Poland treats the centre of vital interests as a stand-alone residency ground. Spain presumes residency where a spouse and minor children live in Spain. Germany relies mainly on home and habitual abode domestically, with the centre of vital interests becoming decisive under the treaty.
Typical conflict
Your spouse and children remain in your home country while you work in Kyiv as a FOP. Ukraine may point to the FOP; your home country may point to the family. Neither view automatically prevails; the treaty process decides.
You should also take into account the OECD Commentary on Article 4 — this article does not cover it in detail.
Evidence to gather
- family residence and schooling;
- employment or business location;
- property and main assets;
- bank accounts and everyday spending;
- health insurance and memberships.
Read more in the guide. Related: FOP and residency, Treaty tie-breaker.
