| Step | Question | Evidence |
|---|---|---|
| 1. Permanent home | Where do you have a home available at all times? | Long-term lease, ownership |
| 2. Centre of vital interests | Where are your personal and economic ties closer? | Family, job, business, assets |
| 3. Habitual abode | Where do you stay more often and regularly? | Days over several years |
| 4. Nationality | Which country are you a national of? | Passport |
| 5. Mutual agreement | Authorities agree | Request to competent authority |
Ukrainian position
The STS recognizes that a person can be resident in two countries and that competent authorities resolve the conflict under the treaty.
Examples
The Germany–Ukraine treaty (1995) follows the standard hierarchy. Ukraine and Spain still apply the 1985 USSR–Spain convention; Spain's tax directorate resolved a Ukrainian citizen's residency conflict under its Article 1.3.
You should also take into account the OECD Commentary on Article 4, the U.S. rules on taxing citizens, and the text of the treaty between Ukraine and your country — this article does not cover them in detail.
Keep in mind
The tie-breaker allocates taxing rights; it may not relieve you of filing in the other country.
Read more in the guide. Related: Centre of vital interests, 183 days.
