A rule treating a long-term resident as domiciled for tax even if their permanent home is legally elsewhere.
Deemed domicile is a rule that, after you have lived somewhere long enough, treats you as domiciled there for tax even though your true permanent home is legally elsewhere. It is the country stepping in and overriding your actual domicile once the years stack up. That can end favourable treatment you enjoyed as a non-dom, suddenly exposing your worldwide income and estate to tax.
You lived in the UK for many years as a non-dom, keeping your foreign income lightly taxed. Once you crossed the threshold of years the country's rules treat you as deemed domiciled, and now your global income and your estate fall into its tax net just as if you had always belonged there.
It can end favourable non-dom treatment after enough years of residence, exposing worldwide income and estates.
The difference is the whole point, so here is each one in a line.
These are the tie-breakers for when day counts are inconclusive or two countries both claim you.
A tie-breaker rule in a tax treaty decides which one wins, weighing your centre of vital interests, your habitual abode, and a substantial ties test of where your closest links are.
Domicile is your permanent home in the legal sense and deemed domicile is being treated as domiciled after long residence; the 183-day tie to home country is how your original country keeps claiming you until you settle elsewhere, and a tax treaty override is a clause letting a country tax you as if the treaty did not exist.
LOOSELY DEFINED. This term is used widely but not consistently, and its precise meaning shifts by country and by who is speaking. Treat it as a lead, not a rule.
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