Answers on a missed delivery notification card to…
Where is Santa Claus domiciled?
According to Wikipedia, the modern Santa Claus is derived from the Dutch figure of Sinterklaas. On our reckoning he therefore has a Dutch domicile of origin. However, has he acquired a domicile of choice at the North Pole?
The acquisition of a domicile of choice involves satisfying a ‘two pronged’ test.
(a) the individual must physically reside in the new jurisdiction, and
(b) the individual must form the intention to live permanently or indefinitely in the new jurisdiction having no real intention of living anywhere else.
As it’s Christmas, let’s assume that the North Pole is an actual jurisdiction. But has St. Nick acquired a domicile of choice there?
Let’s hope so or it may be far from a happy new year for poor old Santa when the Dutch tax man pays him a visit.
Les Cameron is head of pensions technical at Prudential.
