Domicil

Domicil is a term used in law to denote the place that a person is considered to have as their permanent home for purposes of legal jurisdiction and rights. In many legal systems the term is closely related to domicile, though spelling and usage vary by language. The concept establishes a link between an individual and a geographic location that affects tax status, inheritance, social welfare, and the administration of justice. The precise rules for determining domicil differ among jurisdictions, but they commonly require both a physical presence in the location and an intention to make it the principal and permanent home.

Etymology: The word derives from Latin domicili- meaning home, which in English evolved into “domicile” and related forms. Some languages retain alternate spellings such as domicil.

Determination and types: Domicil can be categorized by origin (domicile of origin, typically acquired at birth), by choice (domicile of choice, chosen by establishing a fixed home and intending to remain), or by operation of law (domicile by law in specific circumstances, such as for minors or persons under guardianship). When conflicts arise between places of residence, jurisdictions apply rules to resolve which location constitutes the true domicil, often considering factors like duration of stay, conduct, and official registrations.

From a corporate perspective, the term is often used interchangeably with domicile of incorporation or principal place of business, indicating the jurisdiction that governs a company for legal and tax purposes.

See also: Domicile, residency, citizenship, tax residence, domicile by operation of law.