It can happen for a while, usually when you have left one country and do not yet meet another country's tests. It is rarely a comfortable position. Many everyday tax and banking processes assume you are resident somewhere.
Why it causes problems
- No residence certificate. A tax authority certifies residence only for people who meet its rules. In the UAE, the Federal Tax Authority issues a Tax Residency Certificate to people who are UAE tax resident.
- No treaty access. A double tax treaty covers people who are resident in one or both of the countries that signed it. If you are resident in neither, you usually cannot claim its benefits.
- Bank forms. Banks ask you to list each country where you are tax resident, with a tax number for each. A blank answer tends to lead to questions, delays or a request for more evidence.
- Your old country may disagree. Leaving a country does not by itself end residence there. If you keep a home, family or regular visits, it may still treat you as resident.
What to do about it
Work out early which country's tests you meet, and when. If you plan to live in Dubai, check the UAE rules and keep evidence of your days and your home. It also helps to understand how your old country decides that residence has ended. Our article How do I become tax resident in the UAE? sets out the UAE side.
Answer bank forms accurately. If your position is unclear, take advice before you sign. A wrong self-certification can cause more trouble later than an honest one now.
An example
Marek, a Czech engineer, leaves his job in Europe in March and spends five months travelling before he settles in Dubai in September. He gives up his flat and moves his family with him. For part of the year he may meet no country's residence tests. He keeps his flight records and tenancy papers. Once he meets the UAE tests, he applies for a UAE Tax Residency Certificate and updates his bank's CRS form with his new residence.
Quick questions
Is being tax resident nowhere illegal?
Not in itself. It is a question of fact under each country's rules, and the practical problems are usually the bigger issue.
Can I leave the tax residence box blank on a bank form?
You should answer it accurately. If you are unsure where you are resident, get advice before you sign the form.
Sources: Federal Tax Authority: Issuance of Tax Certificates for Tax Residency; OECD Model Tax Convention on Income and on Capital, Articles (2010); UAE Ministry of Finance: CRS frequently asked questions.
General information as at October 2026, not advice. The examples are fictional and simplified, and the rules have conditions and exceptions not covered here. Take advice on your own circumstances, in each country involved, before acting.