Domicile: what does it mean?

It is mandatory for taxpayers to include details of their residence, ordinary residence and domicile status as part of their personal details when filing their annual income tax return. The requirement to return domicile status was introduced in 2017. A taxpayer’s domicile can be a determining factor in whether an individual is liable to Irish taxes such as income tax, capital gains tax and capital acquisitions tax.
Mark and John examine the concept of domicile and relevant case law on the matter and write about how an individual can determine their domicile status in their feature article.