Having multiple residences Let's suppose I'm a citizen of Italy, France and Belgium and let's suppose I own 3 houses in Bologna, Italy; Paris, France; and Brussels, Belgium. As far as my supposed countries of citizenship are concerned, can I be considered, by each one of them, one of their own residents? (Meaning, can I be considered a French residing in Paris and having it on French ID, an Italian living in Bologna and having it on Italian ID and a Belgian living in Brussels and having it on ID?)
Yes, depending on the local registration laws of the country in question, when you have a residence in that country. You can also be a resident of multiple countries under the same conditions. You can also be considered a non- resident citizen of your own country. In the European Union, Residence Laws are national laws only for periods up to 3 months are there generel EU Laws So to answer the question under what conditions is someone from Belgium, France or Italy considered a resident, you must look at the countries residence laws (if they have one at all). Note: This has nothing to do with residence permits. A resident permit only allows a foreigner to stay in a country. A foreigner must still fulfill the local Residence Laws, where they exist, as a citizen of that country must also do. Belgium: Moving to Belgium | Belgium.be Belgians who are returning home If you were registered at an embassy or consulate, and are now definitively returning to Belgium, it is in your interests to notify them before you leave. In principle, you should report to your new municipality within eight working days of your arrival in Belgium. After confirming your main place of residence you are recorded in the national register. Your new municipality will notify the municipality where you had your main residence before you moved abroad. If this municipality still holds your administrative records, they will forward them to your new municipality. As soon as you have been registered the procedure starts for issuing a new identity card. Foreign nationals The free movement of persons applies within the European Union, making the residence rules for EU citizens much more flexible than those for the citizens of other countries. "Free movement" also applies to countries in the European Economic Area (EEA): in addition to the EU states, these are Norway, Iceland and Lichtenstein. However, there are transitional rules for certain new EU Member States. Registering with the municipal authorities If as a foreign national you wish to stay in Belgium for longer than three months, you must report to the municipality in which you are staying within eight days of your arrival. You must be registered on the National Register; and for that you must have an actual place of residence in this municipality. both Belgians and Foreigners share the common procedure of registering with the municipal authorities France: France residence Wikipedia France utilizes a national identity card (carte nationale d’identité sécurisée or CNIS), an official non-compulsory identity document. The address information on the card is merely derived from other documents like electricity bills. There is no requirement to notify change of address, which leads to the situation that the current address is often verified by showing bills relating to the current home.[citation needed] Registering your residence abroad - France If you are an EU citizen, you don't need to register after 3 months in France. All EU citizens have the right to live and settle in France However, you can get a residence permit if you wish. Registration at their place of residence is voluntary (3rd Country) Foriegners Arrival in France | France-Visas.gouv.fr What you need to do in France Long-stay visa with the obligation to apply for a residence permit If the visa issued to you is a long-stay visa indicating an obligation to apply for a residence permit, you must complete this process within two months of arrival and contact the prefecture of your place of residence. Registration at their place of residence is mandatory Italy: The Immigration Portal (Translated to English) EU citizens who intend to settle in Italy, or in another European Union state, no longer have the obligation to request a residence card but, after three months of entry, it is necessary to register in the registry office of the municipality of residence ; no formalities are required for stays of less than three months. Italy - Residence of individuals An individual who moves to Italy must apply for registration with the Record of the Italian Resident Population in the municipality (comune) where they intend to reside. At the end of the stay in Italy, the individual is required to apply for the cancellation of their name from the Record of the Resident Population. While registered, you are considered to be a tax resident. An Italian citizen who transfers to a foreign country has to cancel oneself with the Records of the Italian Resident Population and has to register with the Records of the Italian resident abroad, the Anagrafe Italiani Residenti Estero (AIRE). Note: The first paragraph is for all persons, where as the second is specific to Italian citizens Italian citizens who fail to register with AIRE while abroad, often face huge tax bills when returning. Conclusions: The conditions can differ radically between countries, depending on the local resident laws (where they exist). In Belgium you are considerd a resident while registered in National Register In France you are considerd a resident when registered at the local prefecture, which is only mandatory for 3rd Country Foriegners In Italy you are considerd a resident while registered at the local Record of the Italian Resident Population in the municipality (comune) Assumptions should never be made, since the non compliance of local residence laws can have consequences. Resident registration - Wikipedia Africa Americas Europe Belgium France Germany Italy Russian Federation United Kingdom Asia and Oceania
For a definite answer, Bob should ask his tax advisor. German freelance status (&quot;Freiberufler&quot;) is a bit difficult to navigate, because legally speaking, this status can only be applied to contract work that requires a university degree, everything else is a regular business (&quot;Gewerbe&quot;) that is taxed differently and requires you to join the chamber of commerce. This has become a bit murky as there are freelance software developers without a degree (who should be careful about using the word &quot;engineer&quot;) and the tax office seems to accept that, but I'm not entirely sure they are as lenient towards entertainers (which YT would fall under). The way I understand the Blue Card FAQ, freelancing is not allowed for Blue Card holders, I'd consider that the bigger problem (but that's an immigration issue, not a tax issue).
The phrase in question is clarifying that if the wall (excluding the support) is on one person's property, and the support crosses into another person's property, then it is not a party fence wall. Why make this clarification, given that if a wall doesn't stand "on lands of different owners", it can't be a party wall anyway? Architect's Legal Handbook: The Law for Architects suggests that this is because there is a different rule for walls which separate buildings, hence the need to highlight the difference (emphasis mine): ...rights of adjoining owners do not arise where only the foundations project on the to the adjoining land if the wall concerned is a boundary wall, not being part of a building, but they do arise if such a wall separates buildings belonging to different owners.
Under Fed. R. Civ. P. One can be served according to the state law or: (2) doing any of the following: (A) delivering a copy of the summons and of the complaint to the individual personally; (B) leaving a copy of each at the individual’s dwelling or usual place of abode with someone of suitable age and discretion who resides there; or (C) delivering a copy of each to an agent authorized None of those would apply to your facts. Thus you would have to find some jurisdiction that would allow service of process under your fact. I dare say that none will and that due process would come into play. In NJ, due process applies and service may be made (1) Upon a competent individual of the age of 14 or over, by delivering a copy of the summons and complaint to the individual personally, or by leaving a copy thereof at the individual's dwelling place or usual place of abode with a competent member of the household of the age of 14 or over then residing therein, or by delivering a copy thereof to a person authorized by appointment or by law to receive service of process on the individual's behalf; It has to be the current place of abode.
A list of potentially expatriating acts may be found at https://travel.state.gov/content/travel/en/legal/travel-legal-considerations/Advice-about-Possible-Loss-of-US-Nationality-Dual-Nationality.html As the page explains, one will lose one's citizenship when performing one of these acts with the intention of losing one's US citizenship. In most cases, the presumption is that such intention does not exist. One obvious exception is an explicit renunciation of citizenship before a consular officer. The others are accepting a &quot;policy-level position&quot; in a foreign government, serving in a foreign military engaged in hostilities with the US, and committing treason.
In germany inheritance tax (Erbschaftsteuer) taxes someone receiving an inheritance (or a gift - they are treated the same). If the heir is (inheritance tax) resident in Germany, German inheritance tax is due in principle on the whole received property, regardless of where that property is. Paid foreign inheritance tax on particular types of property and in accordance with tax treaties can be deducted. (Details: see §21 ErbStG and §121 BewG) Wrt the scenario in the question: if that foreign country collects low/no inheritance tax, the heir gets accordingly low or no deduction from the due German inheritance tax. Whether the &quot;more mobile&quot; property in the question counts as foreign property or not depends on whether the deceased was German resident in the sense of inheritance tax law or not (e.g. moved their residence to the foreign country &gt; 5a before their death), but again, that wouldn't lower the total amount of taxes due, it only shifts who gets them. In order to actually avoid German inheritance tax on the mobile property of the question, the heir would need to move their tax residency away from Germany.
As user6726 notes in an answer, the page you link to derives from 26 USC 7701. However, it does not reproduce the text accurately. There, "United States person" is defined at section 7701(a)(30), and it notably lacks anything corresponding to "any other person that is not a foreign person." It's possible that that language is motivated by some court decision, but it's also possible that someone just added it for the sake of symmetry with the definition of "foreign person" without thinking about the logical paradox that it might create. Looking at section 7701, I don't see any explicit mention of US non-citizen nationals. It appears that such a person who does not live in one of the 50 states or the District of Columbia falls under the definition of nonresident alien at 7701(b)(1)(B) even though such a person is explicitly not an alien under the Immigration and Nationality Act. I do not see any regulations correcting this oversight, but I suppose that in practice such people are indeed treated as US citizens. I don't know enough about the classification of nonhuman legal persons as foreign or domestic to have any ideas about whether there are similar ambiguities there.
Exact wording might matter here, so I looked up the law. It says "a permanent resident complies with the residency obligation with respect to a five-year period if, on each of a total of at least 730 days in that five-year period, they are physically present in Canada". Immigration and Refugee Protection Act, 28(2)(a). If you visit the Canadian side of the park, you're "physically present in Canada". It would therefore appear that this would meet the requirement. I am by no means an expert in Canadian immigration law, though.