- Furthermore, any individual, regardless of his nationality, is liable to tax in respect of his income from sources situated abroad, if his domicile is in Greece.
They are then using "residence" to determine "domicile" but that is contrary to UK law and I suspect also international law. Place of residence is one factor that can contribute to determining domicile but it is not the only factor.
- The Civil Code provides the following a) a person’s domicile is his main and permanent abode b) no one is permitted to have more than one domiciles at the same time (article 51), c) the domicile is maintained until a new one is acquired d) if a person’s last domicile cannot be determined, his place of residence will be considered as his domicile (article 53)
As far as UK law is concerned "domicile" is where you belong. I was born in the UK, I lived most of my life in the UK and I am a UK citizen. As far as UK law is concerned, I am resident in Greece but I am domiciled in the UK. Under UK law, to change your domicile you must actively give up your existing domicile, something which I have not done. I suspect neither has anybody else currently living in Greece. Sub paragraph b) makes it clear that you cannot have more than one domicile and sub paragraph c) makes it clear that you maintain your existing domicile until a new one is acquired. So I cannot simultaneously be domiciled in the UK and in Greece and, since I have not given up my UK domicile I maintain it. The 2011 law changed the code to make it depend on residence not domicile.