Legal Definitions - national domicile

National Domicile

Your national domicile refers to the specific country that the law considers your permanent home. It's the nation where you have established your principal residence and, crucially, where you intend to remain indefinitely or return to after any temporary absences. This legal concept is distinct from mere residence (where you currently live) or citizenship (the country whose passport you hold). Your national domicile is important because it often determines which country's laws apply to significant aspects of your life, such as inheritance, taxation, and personal status.

Here are a few examples to illustrate how national domicile applies:

• Example 1: Inheritance Laws

  An Australian citizen, Liam, has lived and worked in Singapore for 15 years. He owns property in both countries and has built a successful business in Singapore. However, he has always maintained his Australian bank accounts, regularly visits his family in Sydney, and has expressed a clear intention to retire in Australia. When Liam passes away, Singaporean courts might determine that his national domicile was Australia, meaning that Australian inheritance laws could govern the distribution of his worldwide assets, rather than Singaporean law, despite his long-term residence there.

• Example 2: Taxation of Estates

  Maria is a citizen of Spain but has been working for a multinational company in the United States for the past ten years. She owns a home in the U.S. and pays U.S. income taxes. However, she has kept her family home in Spain, maintains strong ties to her community there, and plans to return to Spain permanently upon her retirement. If Maria were to pass away, the Spanish tax authorities might argue that her national domicile remained Spain due to her enduring intention to return, potentially subjecting her global estate to Spanish inheritance tax, even though she resided and worked in the U.S.

• Example 3: Marital Property Division

  A couple, one a German citizen and the other a French citizen, marry in France and live there for several years. The German spouse, however, always maintained strong ties to Germany, kept a German bank account, and intended to eventually move back to Germany to be closer to their aging parents. If the couple decides to divorce, a court might need to determine the national domicile of each spouse. If the German spouse's national domicile is found to be Germany, German law might apply to the division of their marital property, even though they married and lived in France, depending on the specific legal frameworks and international agreements in place.