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