Is my university right that my first years here are exempt?
It may be right, but the exemption has to come from somewhere, and the place to look is the professors-and-teachers article of the treaty between the two countries. Not every treaty has one, the wording varies, and the conditions usually cover what the appointment is for, who the host institution is, and how long the exemption runs from arrival. A payroll office applying a rule of thumb is not the same thing as an article that applies to your facts. Ask which treaty and which article, then read it against your contract before relying on the exemption.
Does the professors exemption restart if I return for a second post?
Generally not. The relief is usually framed as a limited period running from the date of arrival, and a further appointment in the same country does not reset the clock. That catches people who left, spent time elsewhere and came back, either to the same institution or to a different one in the same country, assuming the exemption was available again. The practical consequence is that the later period is taxable from the start, with no payroll adjustment to soften it. Check what was claimed the first time before relying on it again, because the earlier claim is part of your record.
How are research grants from another country taxed?
It depends on what the grant actually is. Some grants are remuneration for services in substance, some reimburse costs, and some are awards to the institution that merely pass through your hands. Each is treated differently, and a treaty article that might exempt teaching remuneration may not reach a grant at all. Where several funders in several countries are involved, each stream needs to be identified separately, with the funding agreement read rather than the covering letter. The common failure is a single return that reports the salary and is silent about everything else.
Did my sabbatical abroad end my tax residency?
Often not, which surprises people who expected it to. Residency turns on where your settled life is, and a sabbatical with the family home kept, the post held open and a return date in the contract usually points to residence continuing throughout. A longer absence, with the home let out and the family moved, can point the other way. The country you spent the year in applies its own test at the same time, and both can answer yes, at which point the treaty tie-breaker decides. It is worth forming a view and documenting it while the facts are still fresh.
Do I still file at home if my salary is treaty-exempt?
Usually yes. An exemption under a treaty article is relief from tax, not a release from reporting, and in most systems it has to be claimed on a return before it applies. Filing is also what puts the claim on the record, which matters later if the period or the conditions are ever questioned. If you remain resident in your home country, the salary generally goes into that return as well, with relief applied there. The two filings are what make the position visible in both places rather than assumed in one of them.
Is my visiting appointment employment or a self-employed engagement?
Both shapes exist in academic work, and the difference decides which treaty article you are even looking at. A visiting post with a contract, a department, set hours and a payslip is ordinarily employment. A series of paid lectures, external examining or consultancy for an institution can be a business activity instead. The relief available differs between the two, and so does responsibility for withholding. Establish the character of each engagement before considering any exemption, because an article written for teaching remuneration does not necessarily cover fees for professional services.
How do you avoid double taxation?
You claim relief once, in the right country, in the right order. Usually the source country taxes first, the residence country then gives a credit for that tax against its own charge on the same income, and a treaty caps the source-country rate. Getting the order wrong is what produces a double charge you then have to unwind. The mechanism differs by income type, which is why we map the whole position before filing either return. See how to avoid double taxation.
How many days can I spend in a country before I become tax resident?
It depends on the country, and a day count is only ever the start. Many use a threshold in a tax year, some also look at averages across several years, and some have no day test at all and decide on where your home and life are. Two countries can both conclude you are resident, which is what the treaty tie-breaker exists to settle. Counting days without checking the tie-breaker is how people end up filing as resident nowhere. See the residency tie-breaker.
