Tax portability evidence and source custody

FIN.02.01officeUnion-wide competence

Purpose and competence

Tax portability evidence and source custody is maintained for Tax portability. Its scope follows the office’s mandate: Coordinate a person's tax position when residence and work span regional systems.

A long voyage is interpreted as simultaneous full residence in two regions

Record specification

Record identifier: FIN.02.01/R2
Responsible custodian: Tax portability
Source evidence: residence history; income scope; competent tax offices
Decision output: Tax portability coordination
Publication status: Draft record specification / no signed decision
Review route: Union Ombudsman / Union Court of Justice

Custodian and access

Tax portability assessment lead → · Public records access procedure

Source catalogue for Tax portability

Source 1: residence history
Source 2: income scope
Source 3: competent tax offices
Receiving purpose: Tax portability coordination

Access to this record

Tax portability assessment lead / contact · Public records procedure · Common custody and accessible-format rules