Here’s what Russians living abroad need to know about taxes, foreign bank accounts, and the 183-day rule that can change everything

The concepts of tax residency and residency for currency-control purposes are critical for anyone who has left Russia or divides their time between two countries. The obligations and risks depend on your circumstances: perhaps you have moved away for good but still rent out an apartment in Russia, live abroad but still earn a salary from a Russian company, or have no income in Russia but spent more than 183 days there in a year. Other situations are possible, too, and the rules can be confusing. How and when does your status change? How does tax residency differ from residency for currency-con