Acquired domicile

To acquire a domicile of choice, the following factors would suppose an individual’s claim for domicile in a particular country:

Establishing a permanent home in that country

Gaining citizenship, nationality or ’permanent residence rights’ there

Working there

Having children educated there

Living there with spouse/partner

Have bank accounts and investments there

The exercise of local voting rights

Making local funeral arrangements

Disposing of assets in the country they have previously been domiciled in

Although domicile is a function of physical presence and intent, it is often only after death that it falls to be established, so that intent has to be inferred from the actions taken by a deceased during this lifetime.