Are you considering ending your tax residency in Albania? Whether you're relocating or simply changing your fiscal status, it's important to follow the proper procedures to ensure a smooth transition. This guide will walk you through the necessary steps to cease your tax residency in Albania.
Step 1: Notification of Departure
You must notify the tax authorities of your intention to cease your tax residency. This involves submitting a formal written notice to the General Directorate of Taxes. The notification should include your personal details, the date of your departure, and the reason for ceasing your tax residency.
Step 2: Submission of Final Tax Return
Before leaving, you are required to submit a final tax return to the tax authorities. This return should cover the period from the beginning of the tax year up to the date of your departure. Ensure all income earned during this period is reported and any taxes due are paid.
Step 3: Deregistration from the Civil Registry
You must also deregister from the Civil Registry in Albania. This step involves visiting the local civil registry office and completing the necessary forms to remove your name from the registry. This action confirms your departure from Albania and supports your claim of ceasing tax residency.
Step 4: Settlement of Outstanding Taxes
Ensure that all outstanding taxes are settled before your departure. This includes any taxes due for the current year as well as any previous years. Obtain a clearance certificate from the tax authorities to confirm that there are no outstanding tax liabilities in your name.
Step 5: Provide Proof of New Residency
To complete the process, you may be required to provide proof of your new residency status. This could be in the form of a residency permit or other official documentation from your new country of residence. Submit this proof to the Albanian tax authorities to finalize the cessation of your tax residency.
Legal References
- Law No. 9920, dated 19.05.2008 'On Tax Procedures in the Republic of Albania'
- Instruction No. 24, dated 02.09.2008 'On the Implementation of the Law On Tax Procedures'
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