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SUMMARY

- The issue of certificates of domicile
- Children born after the 13rd of october 1957
- Certificate of habitual residence in the Principality
- Dual nationality
- Contact
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I - The issue of certificates of domicile is governed by article 7 of the Franco-Monegasque Tax Convention of 18th May 1963. It stipulates that the only French nationals exempt from income tax from Monegasque sources are those who fulfil the following criteria :

- They were residents of Monaco prior to 13th October 1957 and have not left the country since then ;

- Individuals who are part of, or who are under the authority of the Sovereign Family, whatever their date of arrival, provided they reside in the Principality ;

- Civil servants, State employees and officials in office on 13th October 1962, and who have made Monaco their habitual place of residence continuously since the above-mentioned date.

The renewal of certificates of domicile is governed by article 22 (paragraph 3) of the aforementioned Convention. It specifies that this permit is valid for three years, and that at the expiry of the validity of the document, verification will be made to establish if the party concerned has in fact maintained their residency in the Principality, failing which, the permit will be withdrawn retroactively, if necessary.


II - Children born after the 13rd of october 1957 are entitled to a certificate of domicile as provided for in the exchange of letters dated 17th August 1978 and 23rd May 1979, provided they fulfil the following two criteria :

a) Their father or mother (or both) should hold a certificate of domicile,

b) The holder of the certificate of domicile should have reached majority age on 13th October 1957 (i.e. born before 13th October 1936 when the majority was obtained at that time at 21), or on 13th October 1962 for the children of civil servants and State employees and officials, as well as children who are part of, or are under the authority of the Sovereign Family (i.e. born before 13th October 1941).

III - Certificate of habitual residence in the Principality

Since 1st January 1986, and as a result of the removal of the term “head of the family” in French tax law :

1) A French spouse holding a certificate of domicile entitles his/her French spouse to be exempt from all income tax in the Principality.

2) This also applies to the spouse of a Monegasque, provided, that is, that he/she has resided in Monaco since the date of their marriage.

3) Only French women married to a foreign national (other than a Monegasque), and residing in Monaco prior to 1st January 1986, are exempt from income tax from Monegasque sources.

A French man married to a foreigner has never benefited from, and will never benefit from his spouse’s status.

Contact

Fiscal Affairs Department
Le Panorama - 57, rue Grimaldi - MC 98000 MONACO

Phone : (+377) 98.98.40.54

Contact : Mrs Marie-Noëlle AUDINO