Non-domiciliary refers to a status or condition relating to an individual or entity that does not have a permanent residence or domicile in a specific jurisdiction or country. In legal and taxation contexts, non-domiciliary individuals may not be subject to the same obligations as those who are domiciled in that area, particularly concerning income or estate taxes.
Non-domiciliary meaning with examples
- John is considered a non-domiciliary in the United Kingdom since he maintains his primary residence in Australia, thereby enjoying different tax obligations despite spending time in the UK for work.
- The accountant informed her client, a non-domiciliary in France, that they may have to comply with specific reporting requirements regarding foreign income, which differ from those imposed on residents.
- As a non-domiciliary in Ireland, Maria can apply for various tax relief programs designed specifically for expatriates, allowing her to benefit from favorable conditions while living abroad.
- Non-domiciliary status can be a complex issue, especially for individuals involved in cross-border investments, as different countries have varying rules about taxation and residency.
- The tax advisor explained that being classified as a non-domiciliary in a particular region could have significant implications for inheritance tax, particularly in industries where property ownership is common.