Many people will go to great lengths to minimize their taxes, including changing their domicile. In the past, this strategy of changing domicile to avoid the application of state estate tax could yield significant tax savings. For example, a taxpayer who was worth $5 million in 2013 and who moved her domicile from New York to Florida could save hundreds of thousands of dollars in estate taxes. These estate tax savings lured many taxpayers to shun high-state-tax jurisdictions—even at the personal sacrifice of having to pick up and move themselves and their families.
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