One more thing. As a software developer in such a setup and w/o a good reason to stay in one place (family, fear to travel, &c.), it is perfectly legal to have

One more thing. As a software developer in such a setup and w/o a good reason to stay in one place (family, fear to travel, &c.), it is perfectly legal to have no residency anywhere. Most jurisdictions consider you a "resident for tax purposes" if you spend more than 180 days in the resp. country. This is independent of you having taken actual residency there (rented a flat/hotel room &c.) For example, you could crash on a friend's couch in Barcelona for 6 months and the Spanish government would ask taxes on the income you made during that period from you because that is past the 180 days. Assuming they know you are in the country for that long and can get a hold of you (send you a letter &c.) But you could just make sure you fly to your other friend in Rome and crash on their couch for a bit just before hitting that 180 days mark. ;) Basically, if you like traveling and write software, just make sure you read the fine print for when non-residents become "residents for tax purposes" in each country you want to stay in for an extended period and make sure you never spend more than the resp. amount of days (i.e. mostly 180 days/fiscal year) in that country and you do not need to pay taxes anywhere -- w/o breaking any law.