International Tax Lawyers

Most countries tax you differently depending on whether or not they consider you a tax resident.

Tax residence is a different concept to actual residence. This means that you might legally be a tax resident somewhere even if you don’t consider it to be your home.

Tax residence is usually based on:

• Where you work
• Where your family lives
• Where the centre of your life is
• How long you are in the country
• If you own a home in the country
• How much money and assets you own in the country.

The different tax laws in different countries can sometimes conflict, which could mean that you are a tax resident in multiple countries or that you pay tax on the same income twice.

Under English law, your domicile is the country or state of your permanent home. This may be different to where you currently live. It can have an impact on the UK income tax, capital gains tax, and inheritance tax that you pay.

You are automatically given your parents’ domicile when you are born. This is known as your domicile of origin, which you keep until you get a new one. Even if you move abroad, your domicile probably won’t change unless you specifically change it.

You need to meet certain criteria if you want to change your domicile. As a minimum, under English law, you will have to:

• Move to another country
• Prove that you plan to live there permanently.

The UK has a special rate for long-term UK residents who are not domiciled in the UK. Once they have been a UK tax-resident for 15 out of the previous 20 UK tax years, they are treated as domiciled in the UK (‘deemed domicile’).

We can explain how your move will affect your UK tax situation for any UK and international wealth you own. We will tell you about any new rules and regulations that you will face and help you with any new reporting responsibilities.

We will advise on how you can keep your taxes as efficient as possible using a variety of laws and treaties, rather than artificial schemes or tax engineering. We can also suggest the best way to structure your global assets to ensure full compliance with UK tax law.

We know that moving to a new country involves far more than taxes, so we are also here to help you:

• Buy a new home
• Amend your Will
• Invest in a business
• Get a visa or apply for citizenship.

We can help with a wide range of possible issues if you own property or assets in multiple countries, including:

• Will writing and estate planning
• Forced heirship laws in certain countries that restrict who can inherit your assets
• UK tax returns, particularly Annual Tax on Enveloped Dwellings (ATED) returns for UK properties.