Tax residence 183-day rule and worldwide-income basis clarified for non-citizen long-term residents

The Korean National Tax Service issued clarifying guidance on the 183-day-per-year tax-residence test and the worldwide-income basis for long-term non-Korean residents. Specifically clarifies the application to F-1-D Workation visa-holders (who are typically non-residents for tax purposes) and to E-7 / D-8 holders crossing the residence threshold.