How many types of domicile are recognized in tax law?

In tax law, the concept of domicile is crucial as it determines an individual's tax obligations based on their permanent home. There are typically three recognized types of domicile:

1. Domicile of Origin: This is the domicile a person acquires at birth, usually tied to their parents' domicile. It reflects the legal principles governing a person's status based on their family background.

2. Domicile of Choice: An individual can change their domicile from their original domicile to a new one by establishing a permanent home in a different location and demonstrating the intention to remain there. This change involves not only moving but also a clear commitment to that new location as their primary residence.

3. Domicile of Dependence: This type pertains mainly to individuals who are legally dependent on another person, such as children or those who are incapacitated. In these cases, their domicile is the same as that of the person upon whom they depend.

The recognition of these three types allows tax authorities to determine an individual's liability for taxes based on their true residential intentions and connections, ensuring that taxation aligns with where a person genuinely lives and integrates into society.