domicile


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domicile

n. the place where a person has his/her permanent principal home to which he/she returns or intends to return. This becomes significant in determining in what state a probate of a dead person's estate is filed, what state can assess income or inheritance taxes, where a party can begin divorce proceedings, or whether there is "diversity of citizenship" between two parties which may give federal courts jurisdiction over a lawsuit. Where a person has several "residences" it may be a matter of proof as to which is the state of domicile. A business has its domicile in the state where its headquarters is located.

domicile

the country that a person treats as his permanent home and to which he has the closest legal attachment. A person cannot be without a domicile and cannot have more than one domicile at any one time; he acquires a domicile of origin at birth (normally, if his father is alive, his father's; if his father is not alive, his mother's). He retains this domicile until he acquires a domicile of choice (by making a home in a country with the intention that it should be a permanent base). Domicile is distinct from nationality; it is also distinct from ‘ordinary residence’ in that the latter may be acquired without any intention to reside there permanently.
References in periodicals archive ?
'Officials of the Sindh government are responsible for issuing fake domiciles. What are district commissioners doing with regards to fake domiciles?' remarked Justice Shah.
'A person may live and maintain residences in difference places but it does not result to loss of domicile,' Comelec second division said.
A taxpayer who truly intends to relocate his domicile will want to make sure that the above factors will weigh decisively in favor of such a change.
Selling the home as part of a plan for downsizing and acquiring another residence in Florida is a very strong factor showing change of domicile. If a person retains the New York homestead and then acquires a larger home in a nontax state, this should lead to a change of domicile if the other primary factors are favorable to the taxpayer.
Domicile is particularly important, as the question suggests, because for someone domiciled in the UK their worldwide assets on death can be assessed for inheritance tax, meaning Gordon's children could face a large tax bill on his death, even though he has not had any real connection with the UK for nearly 20 years.
[a] legal residence or "domicile" is the place where a person has fixed an abode with the present intention of making it his or her permanent home.
She appeared twice in PMS Punjab Public Service Commission examinations and appeared in CSS 2012 from Punjab domicile but remained unallocated consequently.
"In cases where an insurer does not have existing operations in an EU location, Luxembourg is proving to be an attractive domicile," the briefing said, noting that the local regulator is viewed as business friendly and efficient, while the domicile has good support services such as lawyers and accountants.
They are now aspiring for admission in colleges in Khyber and Peshawar for which presentation of domicile along with their educational qualification is must.
PESHAWAR -- The district administration through Education Department has issued domiciles to 14000 metric students at school level since January 2018.
keeping in view the difficulties being faced by the students and their parents in tribal areas, the government with collaboration of education department initiated the scheme to supply free domicile certificates to the students, Radio Pakistan reported.