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 ?
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.
New York's Tax Appeals Tribunal ruled that the taxpayers remained domiciled in New York until June 1995 when they closed on their Connecticut home even though they did not maintain a residence in New York in the interim.
For Niger, the accounts are Zenith Bank Plc and Access Bank Plc both domiciled in Minna branch, while for Kogi State, the banks are Zenith Bank Plc, Access Bank Plc, UBA, Fidelity Bank Plc, First Bank Plc and Guarantee Bank Plc all domiciled in Lokoja.
"I am pleased to approve a license for States Title to not only sell title insurance in California but also to be domiciled here," Jones said in a statement.
Whilst many people who have lived abroad and have been non-resident for many years consider themselves no longer UK domiciled, the reality is very different.
ISLAMABAD -- Minister for Parliamentary Affairs, Sheikh Aftab Ahmed Wednesday said it is fact that Establishment Division had notified Rotation Policy for PAS/PSP officers of Balochistan domiciled.
THE taxation of 'non-UK domiciled' individuals has been a thorny political issue as successive governments have sought to crack down on those enjoying what some have seen as an excessively benign tax regime.
The combined company was to be named Aralez Pharmaceuticals plc and domiciled in Ireland.
Some factors that indicate where clients are domiciled include:
Where you are domiciled, as distinct from where you reside, can control questions such as where you can file for divorce, the law that will apply to your marital dissolution, where you are eligible to vote and run for office, the imposition of income, personal property and inheritance taxes, the jurisdiction in which you can sue and be sued, and whether you or your children qualify for in-state tuition at universities and colleges.
The qualified investor fund (QIF) adds to the suite of funds that can be domiciled in the DIFC.
New York State, by way of example, imposes state estate tax upon a "resident individual," which is defined as an individual "domiciled in this state, unless the taxpayer maintains no permanent place of abode in this state ..." (NYS Tax Law [section]605 b).