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03 June 2019
Inheritance tax implications of German wife obtaining UK citizenship.
My client who is retired and is a UK citizen has recently married a German citizen. He spends time both in the UK and in Germany where his wife has a business and property. The client and his wife jointly own let property in the UK as well as their owner-occupied property here. The client’s wife is domiciled and resident in Germany but will soon be applying for UK citizenship.
Can readers assist with the following issues?
- The current inheritance tax implications should my client pre-decease his wife if she has no UK citizenship and conversely if she had gained UK citizenship.
- The nil rate bands that the wife will be entitled to in both situations.
Readers’ comments would be very much appreciated.
Query 19 367– Lancelot.
Reply by Tobias Gleed-Owen Hewitsons LLP
Citizenship may indicate a change of domicile but this is not certain.
In the UK the key...
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