Steuerliche Überlegungen für einen längeren WM-Aufenthalt in den USA

Frequently asked

When does a US stay actually create tax exposure?

The substantial-presence test averages days over three years with weights. Past roughly 183 weighted days you can be deemed a US tax resident, which means worldwide income reporting. The tournament alone rarely triggers it; tournament plus several months can.

Can I claim a closer connection exemption?

Possibly — if your tax home is clearly outside the US and you spent under 183 days that year, the closer-connection rule may apply. You have to file the right form and prove the connection; it is not automatic, and "I was at the World Cup" is not the argument.

Does treaty relief help if my country has one?

Often yes — US tax treaties can reduce or eliminate double taxation on the same income, but they don’t exempt you from filing. You may still have US reporting obligations even if the treaty zeroes out tax owed. Plan with a cross-border specialist if it gets close.

What records should I keep?

Dated entry and exit stamps, hotel and rental receipts, and proof of your tax home outside the US. If anyone ever asks, you want a paper trail showing exactly how many days, where, and why — not a Slack history of "I’ll figure it out later."