Domicile of Choice

Tim 2mey · 19-11-2025 12:47PM #1

Having Lived in Ireland for 18 years, my wife (Canada born) and myself (UK Born) are both Irish Citizens, and wish to assert that Ireland is our Domicile of Choice for reasons relating to Inheritance Tax in the other jurisdictions. What do we need to do to make sure that on death our estates are treated under Irish Tax Laws?

Marcusm · 19-11-2025 10:05PM

buy some graves would have been the traditional advice.

Tim 2mey · 20-11-2025 01:28PM

Yeah, I had read about that. Apart from putting something in my will regarding Domicile of choice, does anyone know is there a process to be followed? Should I write and tell the Revenue?

DmanDmythDledge · 20-11-2025 04:37PM

The onus is on you to prove it based on life choices, factual circumstances, etc. Simply stating it in your Will is not enough.

It's quite a complex area and sometimes it cannot be said for certain either way if one's domicile has changed or not (domicile of choice is a slightly incorrect phrase imo).

One of the most important factors and the starting point would be have you completely severed all ties with your domicile of origin? For example, if you own property there then it's almost certain you will not have acquired a domicile of choice.

Tim 2mey · 22-11-2025 08:59PM

Thanks for the response. I have already prepared a lengthy statement why we assert that we should be domiciled in Ireland. My question really is procedural.Who do I send it to?

DmanDmythDledge · 23-11-2025 11:41AM

Nobody. Just prepare/submit your tax returns on the basis you are Irish domiciled if that is what you believe and have that document ready if it is questioned by any of the tax authorities.

I would send it to a professional tax advisor (do not use an accountant) for an opinion however.

Domicile of Choice

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