Students and retirees often face unique tax residence considerations. For students, many countries offer special exemptions:
- Study periods may not count toward the 183-day rule
- Scholarship income often receives special treatment
- Student visa holders may maintain home country residence
For retirees, tax residence rules in 2025 focus on:
- Pension income treatment under tax treaties
- Special retirement visa programs
- Healthcare considerations affecting residence choices
Both groups should verify their status under relevant tax treaties and understand how their specific situation affects tax obligations.