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Our Private Client Services

Domicile & international estates


Domicile is a particular UK concept and a complex area, which has a direct bearing on an individual's treatment for inheritance tax purposes. It does not exist in some countries or may have a different meaning. For example, the concept of "domiclle" in some civil law jurisdictions (such as France) equates to long-term residence. It can also determine the devolution of a person's estate regardless of where those assets are located. If you are considering moving to another country whether permanently or to work for an extended period of time, it is important to consider the complex legal and tax issues before you make the move.

It is not necessarily correct to assume that your domicile is the country in which you were born. It is also not the same as being resident or non-resident for income tax purposes.

The law recognises three types of domicile:

Depending upon your personal circumstances it is possible to use your domicile to facilitate useful inheritance tax planning. Our experts at PWT Advice will be happy to explain this in more detail. We are also experienced in all aspects of cross-border investment and the use of offshore trusts and corporate structures for asset protection.

For a no-obligation discussion, call us on + 44(0)345 833 9025

We've listed the areas we can advise on in detail but we don't want to waste your valuable time. If you're not sure whether we can help, just email us or call on + 44(0)345 833 9025. We're happy to have a look at your issues and confirm if we can help.