Digital Nomad with EU Ties
Freelance developer (DE base). High income, mobile lifestyle, spent most of the year outside Europe — but kept an unused apartment at home.
Despite limited presence, the apartment created a strong Center of Vital Interests argument. Physical absence alone wasn’t defensible.
Paraguay tax residency was established together with formal tax registration and a documented 12-month rental contract. This created a competing, provable center of life — giving his tax advisor concrete material to defend the exit.