Février 2015
The concepts of domicile and residence are distinct in legal and tax matters. In an international context, it is always fundamental to dissociate the civil analysis from the fiscal analysis of the situation. In an environment in which the increase in taxation in certain countries pushes some people to relocate to other countries, the country of departure in particular will often try to contest the reality of the change of residence from a tax point of view, because the extent of the contribution of the person concerned depends on this qualification. The determination of tax residence is often not as easy as it seems, especially when the taxpayer has homes at his disposal and sources of income in different countries.
Pascal JULIEN SAINT-AMAND, Althémis Paris notaire, answers Jacques DUHEM’s questions.
This study is only available in French.
Althémis Paris
Pascal JULIEN SAINT-AMAND is a partner Civil Law notary in Paris and Chairman of the Althémis Group.
Doctor of French and European law, after a career as a tax lawyer, he joined in 1993 the notarial profession to which he had a long family tradition. He has developed a high level expertise in wealth management, and in particular in estate planning for company directors.
He writes on these subjects in numerous books published by Éditions Francis Lefebvre: Pactes d’actionnaires et engagements Dutreil, Mémentos Patrimoine et Droit de la Famille, Les holdings, Stock-options et attributions gratuites d’actions.
He is a lecturer at Paris Dauphine University and the ESCP Business School. He is a member of the FNDP legal committee.
Stéphanie BOHUON
Public relations manager
