Understanding the process
Certificate of Domicile for Tax Purposes
The Certificate of Domicile is issued on the basis of Article 7 of the Tax Treaty between France and Monaco of 18th May 1963.
In accordance with the provisions of this Treaty, the following are considered to be domiciled outside France for the purposes of income tax:
- French nationals who lived in Monaco as their habitual place of residence for at least five years prior to 13 October 1962 (that is, since before 13 October 1957), provided that they have lived continuously in the Principality since moving here
- French nationals who have been continuously resident in the Principality since birth
The same applies:
- To people who are part of, or associated with, the Princely Household and who have been so since the date of moving to the Principality
- For civil servants, officers and employees of the Monegasque public services who moved to Monaco as their usual place of residence before 13th October 1962
Declarations of usual residence in the Principality
Since 1st January 1986, and following the removal of the concept of "Head of the Family" in French taxation law:
- The spouse of a French national, if the French national has a certificate of domicile, also benefits from "fiscal privilege," on condition that he or she has lived in Monaco with his or her spouse since the date of their marriage
- The same applies to the spouse (male or female) of a Monegasque person
- The same applies to French nationals married to a person with a nationality other than Monegasque or French before January 1986 and who moved to Monaco before this date
From now on, a person with dual nationality (French and nationalities other than Monegasque) who lives in Monaco or who is moving to Monaco is considered as of French nationality only for tax purposes.
Payment of Duties
The fixed fee payable for the issue and renewal of a Certificate of Domicile or Declaration of Residence is 12 €.
You should go to the Department of Tax Services, Cellule Assistance Administrative who will give you all the necessary information and documents.
Renewing a Certificate of Domicile is regulated by Article 22 (paragraph 3) of the above-mentioned fiscal Treaty. This Treaty states that the said certificate is valid for three years, and on the expiration date of this document, a check will be carried out to ensure that the person in question still has their usual place of residence in the Principality. Failing this, the certificate will be withdrawn, with retrospective effect if necessary.
The declaration of Usual Residence must be renewed at the expiry date every three years, after checks have been carried out to ensure that the person is still in conformity with the conditions for issuing the declaration.
The documents to be renewed must be sent to the Department of Tax Services.