Q&As

Given that habitual residence (under Regulation (EU) No 650/2012) determines the succession law that applies, should declarations of domicile still be included in Wills?

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Published on LexisPSL on 08/01/2018

The following Wills & Probate Q&A provides comprehensive and up to date legal information covering:

  • Given that habitual residence (under Regulation (EU) No 650/2012) determines the succession law that applies, should declarations of domicile still be included in Wills?
  • Domicile
  • Habitual residence

Domicile

The essential validity of a Will of movables or of a gift of movables, is governed by the law of the testator's domicile at the time of their death. The essential validity of a Will of immovables or of a gift of immovables is governed by the law of the country where the immovables are situated (the lex situs). Domicile is also a concept relevant to determining an individual’s inheritance tax liability.

A declaration by a testator as to domicile may be useful when, owing to the testator's birth or residence or the nature and location of their business interests, a reasonable doubt may arise as to their true domicile. Domicile is not, however, a mere question of intention and such a declaration, if contradicted or unsupported by the actual facts, is inoperative. Therefore, a declaration as to domicile will not be conclusive as to domicile at the date of death, nor indeed to domicile at the date of the declaration. For more information about domicile,

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