The norm for most countries is 183 days, but if you don’t make the cut anywhere, your tax residence will generally be determined by your connections to a certain place, such as where your main residence or center of interest is.
So I’m trying to find out what is the minimum you can stay on a tax haven to become a tax resident there, and then just hop from country to country while not triggering any other tax residence.
The version A of this strategy would be to stay, for example, 60 days somewhere like St Kitts and Nevis, then 153 days on another country A, and 152 days on another country B.
Version B, which probably strengthens your claim of being a St Kitts resident, would be to stay less than 60 days on other 5 or so countries, while spending at least 60 in SK or a comparable tax haven.
In St Kitts, it seems that you need to live there for 2 months in order to become a tax resident, or immediately if you acquire citizenship, whereas in the Bahamas, you would need to spend 90 days there to maintain residency status through their investment program. In Vanuatu, if you acquire citizenship you don’t even need to step foot there to be a tax resident. Similar to the Bahamas, the Cayman Islands Residency Certificate only requires you to stay there 90 days per year.
But none of these address the situation in our version B. What would be the verdict then?