Residence vs Domicile
Summary
Residence and domicile are legal concepts used to determine an individual’s connection to a country. While both relate to where a person lives or is legally tied, they serve different purposes and are defined differently under national law.
Main explanation
What is residence
- based on physical presence
- determined by living arrangements
- used in administrative contexts
What is domicile
- legal long-term connection
- not tied to presence
- based on intent or ties
Key differences
- Residence = factual
- Domicile = legal
- Residence changes more easily
- Domicile is more permanent
Use in taxation and law
- determine tax liability
- apply legal systems
- define administrative obligations
Differences across countries
- recognition of domicile
- definition of residence
- interaction methods
What this page does not cover
- country-specific rules
- day-count thresholds
- tax treaties
- planning strategies
- case-specific outcomes
References