Changing Residence: How to Do It and Defend It



In Depth

Peter Faber wrote this bylined on how tax lawyers can establish and defend a new domicile for their clients. “There is a strong presumption in the law in favor of retaining one’s old domicile,” Mr. Faber cautioned, “so the contacts with the new domicile must be significantly greater than the contacts with the old domicile to accomplish a change. Showing that 51 percent of a person’s relevant contacts are with the new domicile will not suffice.”