Abstract

It is quite possible to escape the worldwide taxation of individuals by avoiding establish his fiscal domicile in only one country. To this end, the wealthy staying at the palaces. Indeed, this technique allows them to not meet the criteria of tax residence, including the “rule of six months”, if they stay less than 183 days per year in the same country. The advantage of living in a palace is the difficulty for the tax authorities to determine accurately the length of stay of its clients (and therefore, to determine whether the criteria of tax residence are filled or not), because the main features of palaces is discretion. Thus, reside in a palace may ultimately prove to be a successful choice.

Keywords : Celebrities, tax interest, domicile, residence, wealth, tax exile, main stay in France, occupation, center of economic interests, six-month rule, tax havens, tax administration.