Your Atlas

Atlas Playbook · Company vs personal

Company here, live there: how personal and company tax residence really split

A company is taxed where it is managed, not where it is registered. This playbook shows which company-plus-residence pairings hold up, and why a foreign low-tax company run from a high-tax home usually does not.

9 min read · updated October 2026 · Founders, freelancers and investors who own (or are about to form) a company in a different country from the one they live in.

What this playbook covers

  1. 01The rule that decides almost everything
  2. 02Three more rules that catch the rest
  3. 03Common pairings and verdicts
  4. 04What the working pairings look like in practice
  5. 05US citizens and other special cases
  6. 06Decision checklist

Plus 5 key numbers, 6 common mistakes and 6 questions to take to an adviser. Sourced from 7 official and professional sources, updated October 2026.

This playbook is for Atlas members

It covers 6 sections, 5 key numbers and the questions to take to an adviser. Complete the intake to open it, together with the other 11 playbooks.

Begin the intake
Company here, live there: how personal and company tax residence really split | Atlas Playbook | TaxAtlas