Читать книгу Global Residence and Citizenship Handbook - Christian H. Kälin - Страница 21

Whereas residence simply means living in a particular place, domicile means living there with the intent to make it a fixed or permanent home. Legal domicile is an important concept in many countries with a legal system based on the tradition of Anglo-Saxon common law, with important implications in tax law. This is particularly relevant with regard to inheritance taxes. As explained herein, even after you have become resident in another country for income tax purposes, you may still be considered domiciled in your previous country of residence for purposes of inheritance tax. It may be desirable or necessary to acquire a domicile of choice, which in turn will be likely to require more planning and more robust indicators that your connection to the new country of choice goes beyond a simple residence.