lexiara

(b)

Text with relevance for the EEA and for Switzerland

the person’s situation, including: the nature and the specific characteristics of any activity pursued, in particular the place where such activity is habitually pursued, the stability of the activity, and the duration of any work contract; his family status and family ties; the exercise of any non-remunerated activity; in the case of students, the source of their income; his housing situation, in particular how permanent it is; the Member State in which the person is deemed to reside for taxation purposes.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.