limited company, the source is German since the duties of the employment are being performed in Germany. However, dividends from your limited company (assuming this is not deemed to have a permanent establishment in Germany: see below) would be from a non-German source regardless of where the dividends are received. There is, therefore, the scope for tax mitigation here if one does not become a German tax resident (although non-German taxes may also need to be considered). In France In France, taxpayers are either "domiciled" or are "non-resident". Domiciled individuals are subject to French tax on worldwide income, but non-residents are not taxed on foreign-source income. Many treaty exemptions may apply, however (e.g. foreign-source trading or rental income). Under Article 4B of the French Tax Code (Code Général des Impôts), an individual is resident in France for tax purposes if: they have a home (foyer) or their principal place of physical presence in France, they have their professional activity in France unless such activity is only ancillary, or they have the centre of their economic interests in France. French courts have ruled that the principal place of physical presence test is only applicable where the "home" test cannot be applied. A "home" is to be construed as the place where the taxpayer normally lives, without any regard being given to the taxpayer's temporary stays in another country. As the "home" test is concerned with where the taxpayer's family ties are (i.e. where the spouse and children live), this test is highly unlikely to apply to single individuals. Consequently, the principal place of the physical presence test should be viewed as primarily applicable to single individuals only. "Principal place of physical presence" covers a wider range of situations that a basic 183-day rule would have. This is because the taxpayer's physical presence in France in a given calendar year will be tested against his presence in another country. Perpetual travelers must therefore be able to demonstrate that they have resided in a foreign country for a longer period in the relevant calendar year. In Liechtenstein In Liechtenstein, generally speaking all registered residents are also deemed to be tax resident in Liechtenstein and are thus taxed there on their entire worldwide income and wealth. In Switzerland In Switzerland, generally speaking, all registered residents are also deemed to be tax resident in Switzerland and are thus taxed there on their entire worldwide income