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What does tax residensy mean?

A taxpayer is a person whose income is taxed in accordance with the laws of the country concerned, for example, his or her habitual residence, the length of stay (usually 12 months, 183 days or more), close personal or economic relations, or other criteria applied as a basis for income taxation in the country concerned In the United States, a national taxpayer, including a US citizen / resident who has been granted a residence permit (green card)).

What does a person with a national background mean?

A national person - a natural person who, in the Republic of Estonia or a foreign state, performs or has performed significant public functions: the head of state, the head of a state administrative unit (municipality), the head of government, a minister, a minister of state or a minister of state affairs, a state secretary or other senior government official or a local government unit official, member of parliament or other similar legislative assembly, member of the governing body (board) of a party, court of a supreme court, a constitutional court or a court of another level.

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