Domicile of choice Definition | Legal Glossary | LexisNexis (2024)

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GLOSSARY

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What does Domicile of choice mean?

Domicile of choice is the creation of the individual, rather than the law. In order to acquire a new domicile of choice an individual with legal capacity must demonstrate the intention to remain permanently or indefinitely in the new country.

View the related practice notes about Domicile of choice

The meaning of remittance and eligibility for the remittance basis

The meaning of remittance and eligibility for the remittance basis Individuals who are UK resident and domiciled, or deemed...

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Domicile of individuals Q&As

Domicile of individuals Q&As For general information on domicile, see: Domicile of individuals—overview. Note that although new Q&As are added...

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View the related precedents about Domicile of choice

Domicile and deemed domicile—client guide

Domicile and deemed domicile—client guide Key points • domicile is a legal status which links an individual to the...

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Cross-border estate planning—client guide

Cross-border estate planning—client guide Key points • The client’s domicile will have a significant bearing on which law will govern...

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Dive into our 2 Precedents related to Domicile of choice

View the related q&as about Domicile of choice

Can a Will made in France by British Citizens, who are domiciled there, be probated in the UK?

Can a Will made in France by British Citizens, who are domiciled there, be probated in the UK? This response...

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Can a Scottish Will be proved in England if the deceased was resident in England at death and there are no Scottish assets?

Can a Scottish Will be proved in England if the deceased was resident in England at death and there are...

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See the 10 Q&As about Domicile of choice

View the related News about Domicile of choice

Tax weekly highlights—5 October 2023

This week's edition of Tax weekly highlights includes: (1) the publication of updates to the draft legislation setting out the...

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Tax weekly highlights—20 July 2023

This week's edition of Tax weekly highlights includes: (1) publication of draft provisions for Finance Bill 2024 and accompanying documents...

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Read the latest 40 News articles on Domicile of choice

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Domicile of choice Definition | Legal Glossary | LexisNexis (2) Login

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Expert in the field here! The concept of "Domicile of choice" revolves around an individual's intentional decision to establish a new permanent or indefinite residence in a different country. Now, let me break down the key terms and concepts mentioned in the provided article:

  1. Domicile of Choice:

    • Definition: The creation of an individual's legal residence in a new country, driven by their intention to remain permanently or indefinitely.
    • Key Requirement: Demonstrating legal capacity and a clear intention to establish residence in the new country.
  2. Remittance Basis:

    • Definition: Pertains to the meaning of remittance and the eligibility criteria for the remittance basis.
    • Audience: Individuals who are UK resident and domiciled, or deemed to be.
  3. Domicile of Individuals Q&As:

    • Overview: General information on domicile, with new Q&As continually added for comprehensive coverage.
  4. Domicile and Deemed Domicile—Client Guide:

    • Key Points: Domicile as a legal status linking an individual to specific laws, emphasizing its significance in cross-border estate planning.
  5. Cross-border Estate Planning—Client Guide:

    • Key Points: The client's domicile plays a crucial role in determining the governing laws in cross-border estate planning.
  6. Precedents Related to Domicile of Choice:

    • Domicile and Deemed Domicile—Client Guide.
    • Cross-border Estate Planning—Client Guide.
  7. Q&As About Domicile of Choice:

    • Can a Will made in France by British Citizens, domiciled there, be probated in the UK?
    • Can a Scottish Will be proved in England if the deceased was resident in England at death and there are no Scottish assets?
  8. News About Domicile of Choice:

    • Tax Weekly Highlights—5 October 2023: Updates to draft legislation and other highlights.
    • Tax Weekly Highlights—20 July 2023: Draft provisions for Finance Bill 2024 and accompanying documents.
  9. Legal Tools and Resources:

    • LexisNexis offers tools for legal professionals to expedite work, including smart search, workflow tools, and access to content for 36 practice areas.
  10. Accessing Content:

    • A 7-day trial of LexisNexis provides instant clarification on legal points, smart search capabilities, and workflow tools.

In summary, the article delves into the intricate details of Domicile of choice, providing practical guides, precedents, Q&As, and news updates. LexisNexis serves as a valuable resource, offering comprehensive legal tools for practitioners in the field.

Domicile of choice Definition | Legal Glossary | LexisNexis (2024)

FAQs

Domicile of choice Definition | Legal Glossary | LexisNexis? ›

Domicile of choice is the creation of the individual, rather than the law. In order to acquire a new domicile of choice an individual with legal capacity must demonstrate the intention to remain permanently or indefinitely in the new country.

What is the domicile of choice? ›

A domicile of choice is essentially just changing your domicile from your domicile of origin to another country. When you decide you want to acquire a domicile of choice, two things need to happen: You need to make your intention clear. You need to have permanent residence in the country you've chosen.

What is the legal definition of domicile? ›

Domicile refers to someone's true, principal, and permanent home. In other words, the place where a person has physically lived, regards as home, and intends to return even if currently residing elsewhere. Determining where a party is domiciled is of particular importance in the field of civil procedure.

What is a domicile in Black's Law Dictionary? ›

Domicile is the place where a person has fixed his habitation and has a permanent residence, without any present intention of removing therefrom.

What is the difference between jurisdiction and domicile? ›

Legal Residency: Domicile establishes your legal residency. It determines which state or jurisdiction has authority over you for legal matters.

What is an example of a domicile? ›

Domicile is a fancy word for the place where you live. Whether it's a mansion on 5th Avenue or a tee-pee in the desert, if you live in it, it's your domicile. Do you live somewhere? Such as in a house, on a houseboat, or in an apartment?

What are the rules for domicile in the US? ›

Your domicile is the state you regard as your home. If you spend a substantial amount of your time in two states, keep good records so you can prove which is your domicile. Most states will consider you a resident for tax purposes if you spend 183 days or more in that state.

What is the difference between a residence and a domicile? ›

The common question is, “What does domicile mean?” Domicile refers to a person's permanent legal residence, which is the place where they have the most significant connections, such as family, property ownership, and voting registration. Residency, however, refers to where a person lives, temporarily or permanently.

What determines your place of residence? ›

You must have or had physical presence in the state and simultaneously the intent to remain or make the state your home or domicile. You may only have one legal residence at a time, but may change residency each time you are transferred to a new location.

What is domicile Oxford dictionary? ›

N. The country that a person treats as his permanent home and to which he has the closest legal attachment.

What does domicile mean thesaurus? ›

nounas in place of residence or business where one can be contacted. abode.

What is the meaning of change of domicile? ›

Domicile is another term for residence: the place where a person intends to make their home. Michigan law provides that a parent may not change a child's residence outside of this state absent the consent of the other parent or an order of the court.

What is the meaning of domicile in USA? ›

At the federal level, US citizens are always considered US-domiciled. For others, domicile is essentially defined as where the individual intends to make their permanent home.

What is a domicile in civil procedure? ›

domicile—current dwelling with intent to remain there. A person is a domiciliary of only one state at a time. Usually dispositive of jurisdiction under modern tests as well. citizenship—where you vote, have a license. A person is a citizen of only one state at a time.

What is the meaning of territory of domicile? ›

Domicile has been defined as "the place or country which is considered by law to be a person's permanent home."1 The central notion of domicile is that of a long-term relationship between person and place. In other words, a person is domiciled in the country where he intends to live permanently or indefinitely.

What does domicile mean for tax purposes? ›

For income tax purposes, the term “domicile” means that a resident considers a state to be their permanent place of legal residency, “true home” or the place they return to after being away. An individual can have only one domicile at a time.

What does domicile mean on college application? ›

You must have the legal ability to establish a permanent domicile in the United States, meaning that you must be a citizen or permanent resident of the United States or hold a valid, qualifying nonimmigrant visa.

What does domicile mean on an application? ›

What is domicile? “Domicile” is a term that, for immigration and tax purposes, refers to your country of residence. It can be either where you currently live, or where you plan on living for the long-term.

What is the difference between domicile and location? ›

Residency refers to where you currently live, while domicile refers to the place you intend to return to after a temporary absence. Generally, you are considered a resident of the state where you have the closest connections. A taxpayer can have multiple residences at any given time but can only have one domicile.

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