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A place where one maintains one's primary residence for tax purposes. One proves a domicile by registering to vote, maintaining a driver's license, and/or actually living in the place. It is important to note that one usually but does not always live in the domicile. Indeed, domiciles are somewhat controversial, especially in Britain. This is because many foreign workers claim other places as their domicile in order to avoid taxes on worldwide income. For example, a resident of Britain with a house in Oklahoma may register to vote in Oklahoma and claim this as their domicile. Thus, the resident only pays taxes on income earned in the United Kingdom. Lawmakers have made various suggestions on how to close to loophole but one may still take advantage of it.


Your domicile is your permanent residence, which you demonstrate by using it as your primary home, holding a driver's license using that address, and registering to vote in that district.

Your domicile affects your state and local income taxes, state estate and inheritance taxes, and certain other tax benefits or liabilities.


The place of one's principal residence.

References in periodicals archive ?
APA Touseef Khalid Khan and education and relevant officials handed over domicile certificate forms to the headmasters of 11 high schools free of charge.
Children said most of Fata student are poor and have no money to deposit electricity bills as well as stamp paper money and remain deprived of domicile.
The authors have recently seen a trend of victories in contested domicile cases in the New York Division of Tax Appeals based heavily on the taxpayer's credible testimony regarding intent.
To illustrate, a gift to an estate tax-compliant trust must not only be completed in fact, but also be duly memorialized prior to the acquisition of domicile.
After she married an American and moved to and worked in the United States, she lost her domicile of origin and followed the domicile of her husband in America.
So clients who are considering establishing a domicile different from their current one should be prepared to do the job thoroughly and well in advance.
Since domicile depends on a taxpayer's "intent," it is at best a subjective test, even if the taxpayer is mentally competent to change domicile.
A drawback for selecting an offshore domicile can be the political and economic instability of certain offshore jurisdictions as well as the unpopularity that has been generated in the press and in Congress for offshore captives.
They demanded of the local authorities to take serious notice into the matter and immediately cancel the entire fake domicile issued to non residents of agency.
The whole concept of residence and domicile is often confused and open to mis-interpretation.
Summary: DUBAI - The Department of Economic Development (DED) in Dubai and Dubai Courts (DC) have signed a partnership agreement to apply the chosen domicile registration system.