| 单词 | Domicile |
| 释义 | 居籍／原居地 The headquarters or home each person is required to have in order to attract legal rights and duties: Whicker v Hume (1858) 7 HL Cas 124, 11 ER 50. A person is domiciled in the country in which he has his permanent home and where he intends to remain: Casdagli v Casdagli [1919] AC 145 (HL). The essentials of domicile are the fact of residence and the intention to remain there permanently: Donaldson v Donaldson (1949) P 363; Foo v Foo (1956) 40 HKLR 112. Domicile is of three types: of origin, of choice, and of dependency. See also Domicile of choice; Domicile of dependence; Domicile of origin; Dual domicile. Family law - The place where a person lives with the intention to make it his or her home indefinitely. See also Dissolution; Jurisdiction. Succession - The relationship between a person and a place which indicates to the world that the place is his or her permanent home and the law of that place is his or her personal law. A will shall be treated as properly executed if its execution conformed to the internal law in force in the territory where, at the time of its execution or of the testator’s death, he was domiciled or had his habitual residence, or in a state of which, at either of those times, he was a national: Wills Ordinance (Cap 30) s 24. The construction of a will shall not be altered by reason of any change in the testator’s domicile after the execution of the will: s 27. See also Dwelling house; Matrimonial home. Taxation and revenue - Hong Kong salaries tax is charged on a person in respect of his income arising in or derived from Hong Kong from any office or employment. The residence, citizenship, nationality and domicile of the taxpayer are irrelevant. Hong Kong estate duty is levied on the value of property located in Hong Kong which passes, or is deemed to pass, from the deceased person to another as a result of the death of the deceased person. The residence, citizenship, nationality, domicile and place of death of the deceased person are irrelevant. See also Off-shore; Resident. 每人所須具有以享有法律權利及法律責任的本部或住所：Whicker v Hume (1858) 7 HL Cas 124，11 ER 50。人會在其擁有的永久住所及他意圖逗留的國家定居：Casdagli v Casdagli [1919] AC 145 （上議院）。構成居籍的要素為擁有實際的居住地及擬於該處永久逗留：Donaldson v Donaldson (1949) P 363；Foo v Foo (1956) 40 HKLR 112。居籍有三種：原本居籍、選定的居籍及從屬的居籍。另見 Domicile of choice; Domicile of dependence; Domicile of origin; Dual domicile。 家庭法 - 指任合人擬無限期用作其住所的地方。另見 Dissolution; Jurisdiction。 繼承 - 指個人與某處地方的關係，有關人士會向外間顯示該處為其永久居所．而該處的法律是對其具有約束力的法律。遺囑的簽立如符合在該遺囑簽立時或立遺囑人去世時該立遺囑人以其為居籍或慣常居住的領域的本土法律，或符合在上述簽立時或立遺囑人去世時立遺囑人是其國民的國家所施行的本土法律，即視為正式簽立：《遺囑條例》（第30章）第24條。遺囑的解釋不得因立遺囑人在簽立遺囑後改變居籍而有所更改：第27條。另見 Dwelling house; Matrimonial home。 稅收與稅務 - 在香港，薪俸稅是以個人從任何職位或受僱工作源於香港的入息而徵收的。納稅人的居住地、公民身分、國籍及居籍無關聯。香港遺產稅的徵收方法是因應死者在逝世後，就從死者轉移或被當作轉予另一人的處於香港的財產的價值而徵收。死者的居住地、公民身分、國籍、居籍及死者死亡地點，均無關聯。另見 Off-shore; Resident。n. |
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