Do I have to file at home while living in Lithuania?
Residence decides it, and residence is a question of facts rather than of where your post arrives. The one exception is US citizenship, which carries the filing obligation with the person wherever they go. So the first thing we establish is which system still claims you.
Is there a treaty between my country and Lithuania?
Treaty networks change with each protocol and each multilateral-instrument position, so we confirm the treaty in force for your specific year with the issuing authority rather than relying on a published summary. Where there is none, unilateral relief and domestic law do the work instead.
I own property in Lithuania. Where is the rent taxed?
Rent from immovable property is almost always taxable where the property is situated, frequently by withholding on the gross amount, with your home country taxing the same income and giving credit. A net-basis election, where one exists, is usually the difference between tax on profit and tax on turnover.
How are share options taxed if I moved during the vesting period?
Equity granted for work is generally treated as payment for the period between grant and vesting, so where you worked across that stretch decides how the eventual gain is divided between countries. Moving halfway through does not put the whole gain in your new country simply because that is where you were living when it vested. The usual approach is to allocate by working days in each place over the vesting period, which means the grant letter, the vesting schedule and a credible record of where you were are the documents that settle it. Both countries then tax their share, with relief for doubling up.
Do I pay Lithuanian tax on shares that vested after I left?
Possibly, for the part of the award earned while you were working there. The vesting date is when the award becomes yours, not when it was earned, and a country that taxed the employment which produced the award will often keep a claim over the corresponding slice. What decides it is the treaty in force for your year, read together with how the award was structured. So the first step is not to assume the position but to establish the grant date, the vesting terms and the employer entity, because a scheme run through a regulated Lithuanian entity may be documented differently from a parent company plan.
I live in Canada and work for a Lithuanian company, who taxes my salary?
Residence decides where you are taxed on everything, and the place the work is physically done usually decides where employment income may also be taxed at source. If you are resident in Canada and the duties are performed in Canada, the Canadian claim is the strong one, and Lithuanian payroll withholding applied out of habit may be the wrong treatment rather than a credit to claim. That is worth settling before the year closes, because unwinding withholding afterwards means a refund claim in one country while the other assesses the same income.
Does keeping an apartment in Vilnius make me tax resident there?
A property on its own is rarely decisive, but it feeds the test. Residence questions look at where your home is available to you, where your family lives, where your working life is centred and how much time you spend in each place. An apartment kept empty for visits reads differently from one where your partner and children live. When both countries have a claim, the treaty tie-breaker runs through those factors in order until one of them separates the two. The practical point is that the facts are set during the year, so they are worth recording as they happen.
How do I claim credit for Lithuanian tax on my Canadian return?
A foreign tax credit needs three things established: that the income is the same income taxed in both places, that the foreign tax was properly imposed rather than merely withheld, and that it was actually paid. Lithuanian payroll deductions shown on a payslip are a starting point rather than proof, and the year-end reconciliation is normally what evidences the final liability. Where the two tax years or pay periods do not line up, the income has to be matched across them before any credit is calculated. Credit is also limited to the home tax on that income, so excess foreign tax is not simply refunded.
Do I report shares in my Lithuanian employer as foreign property?
Vested shares you hold are property held abroad and generally fall within home-country foreign property reporting, whether or not they pay anything and whether or not you can sell them. Unvested awards are usually a different matter, because you do not yet own anything. The line between the two is drawn by the plan rules rather than by how the portal displays the balance, which is why the plan documents are worth reading before the schedule is prepared. Shares held through a nominee or plan administrator abroad are still held abroad for this purpose.
How do I report foreign employment income with no W-2?
A foreign employer does not issue one, and none is required. You report the wages from your own records — payslips, the employment contract, and the foreign tax assessment or return, which is the document a reviewer finds most persuasive — converted to your own currency. Keep the foreign filing with the return, because it is also the proof of foreign tax paid that supports the credit or the exclusion you are claiming. See a US return from abroad.
How do I file US taxes when I am married to a foreign spouse?
Three routes. File separately, listing your spouse as a non-resident alien — which needs either an identification number for them or the accepted notation where none exists. Elect to treat them as a resident and file jointly, gaining the joint brackets and accepting their worldwide income. Or file as head of household if you have a qualifying dependant, which some Americans abroad can do while married. The right answer turns on their income and their assets. See a US person with a non-resident spouse.
