Domicile is the permanent place or principal home to which a person consistently intends to return. A person’s domicile is an important consideration when jurisdiction is at issue and in determining which law to apply.
Domicile is often litigated in divorce proceedings, inheritance and income tax assessments, and in probate cases.
Domicile can be a tricky determination for a court when a person has multiple residences or a when a business has multiple locations. Because courts may only hear cases in which they possess territorial jurisdiction, they must determine that the parties to a case do, in fact, live within their territorial jurisdiction.
Domicile is easily established when a person only owns one home and lives there permanently. But, domicile becomes more complicated when a person lives at multiple residences in different jurisdictions.