Domicile is a legal term referring to the country / state with which a person has the strongest long term connection. It is not necessarily where a person may be living e.g., for employment. It is a question of fact. A person can only have one domicile at any one time. It is not possible to have no domicile or two or more domiciles. It is a stronger connection than mere residence or habitual residence.

A person is born with a domicile of origin which is dependent on the father. The domicile of origin continues unless and until it is displaced or replaced by a domicile of choice. This is a positive choice and decision by someone to make another country their long-term connection, invariably accompanied by an intention of permanent or indefinite residence. It ends the domicile of origin. When a person then permanently or indefinitely leaves that country of their domicile of choice, either they choose a new domicile of choice or, if they do not, the domicile of origin again takes effect. Admitting domicile carries tax and immigration consequences so care is needed. If in doubt, legal advice should be taken.