The only exemption are Romanian citizens domiciled abroad. Corporations domiciled or managed in Germany are deemed to have full corporation tax liability. Personalty in England bequeathed by a person domiciled abroad is not subject to succession duty. It is legally domiciled in Luxembourg and is headquartered in Stockholm, Sweden. This also applies to a person of non-Greek ethnic origin born and domiciled abroad. It was legally domiciled in Bermuda, and had its administrative headquarters in New Jersey. However, the 2012 Regulation also sets out rules applicable to suing individuals domiciled elsewhere. As the main rule, the person is domiciled in their place of residence. The merged company would be domiciled in the U.S. for tax purposes. In France, taxpayers are either "domiciled" in France or are "non-resident". Individuals had to be citizens and domiciled in Rome to receive the "frumentatio". This restricts all 'true' REIT structures to be domiciled within the DIFC. Their parent companies are domiciled in Panama and Seychelles and are managed by Evrofinans Group. A new-born is domiciled in the municipality of its mother. Each may also have to be physically domiciled within the state or province's borders.