Dr Mindaugas Lukas: when can a Lithuanian tax resident become a tax resident of another country?

Moving away from Lithuania – but will the tax authorities let you go? Moving to another country does not automatically mean a change in tax residency. It is not enough to relocate or complete formal procedures. Tax residency depends on several factors, including where a person has a permanent home, where their personal and economic ties are stronger, how much time they spend in Lithuania, and whether tax treaties apply.

This topic was discussed in Mokesčių SUFLERIS live session, hosted by Gintaras Juškauskas and featuring tax professional Dr Mindaugas Lukas, highlighting that a change in tax residency often requires a broader assessment by the tax authorities than may appear at first glance.