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Domiciled in France?

Posted by lob-189383 - Created: 16 years ago
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2 replies (Showing replies: 1 to 2)

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Posted by MikeP-180526 - 16 years ago

Following on from the above, my question is what happens if you are a 'person immoral'.  No that's a silly comment!

Serious question ....

Many people make great efforts to lose UK domicile,  a lengthy and difficult process.  It seems that the main motivation for this is to eliminate liability for UK IHT (40% on all estate value above a threshold which I believe is currently GBP 278,000). 

However, in losing UK domicile,  you logically assume another one,  in the case of the current discussion, French.  As the French fiscus presumably also squeezes blood out of stones,  is there a real advantage in losing UK domicile?

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Posted by legend_in_my_lunchtime-182603 - 16 years ago

this sounds pretty much chapter and verse on the subject of domicile in as much as it has become quite a preoccupation for British expatriates.  Therefore the definition is totally Brit-centric and unlikely to affect anything that happens in France, although it may well affect affairs left to be resolved in Britain.  Despite the waiver that the interest is of general law rather than tax law, the main use is in tax matters (either for income tax or in many cases, for succession planning and reduction of inheritance tax)

France has a concept of "domicile fiscale" which is where you as a "person moral" are considered to be "imposable" - this is simply where you live most of the time rather than any other info like your nationality, your home country's arbitrary interpretation of your domicile, where you receive your bank statements, etc.