Domicile
Candlefocus EditorIt is important to distinguish between domicile and residence. Under the law, residence refers to the place where an individual physically lives and works for a given period. Domicile is more permanent. It is where a person makes their permanent home and intends to reside for the foreseeable future. It is from the domicile that all other residences are determined. Therefore, one’s domicile is used to determine their legal status.
It is important to keep in mind that a person can move from their domicile, but that does not immediately mean that the domicile has changed. To change domicile, the individual must both physically move to the new domicile and show the intent to make that their new home. This could be demonstrated through the purchase of a new home, the renunciation of any other residences, and the setting up of permanent family and business ties at the new location.
The legal domicile is especially important in the case of divorce, as it will inform the determination of child support and alimony payments. Furthermore, anyone that plans to work abroad must keep domicile in mind while paying taxes. For instance, individuals with a domicile in the United States cannot be liable for taxes in any other country as long as they remain an American citizen and maintain the U.S. as their domicile.
In conclusion, domicile is an important determinant in a wide variety of legal matters. It is the one location that a person considers to be their permanent home. Therefore, it is important for individuals to keep domicile in mind when making legal decisions, especially those involving divorce and international work.