By S&S Co. Advocates & Solicitors · Published 30 September 2026 · Informational content, not legal advice: see our disclaimer
Domicile Is Not the Same as Residence or Citizenship
In everyday conversation, people often treat 'where you live', 'your citizenship' and 'your domicile' as roughly interchangeable. In succession law they are not, and the difference genuinely matters, particularly for a Non-Resident Indian who may be resident in one country, a citizen of another, and domiciled, in the legal sense, in a third. Domicile is a distinct legal concept referring to the country a person treats as their permanent home, the place they intend to return to and settle in, even if they are currently living, working and paying taxes elsewhere. A person can be a long-term resident of the UAE, a citizen of India, and still be legally domiciled in India if India remains, in a legal sense, the place they regard as their permanent home.
Why Domicile Matters for Succession
Under Indian private international law, succession to a deceased person's movable property (bank accounts, shares, vehicles, most personal belongings) is generally governed by the law of the country where the deceased was domiciled at the time of death, not the law of the country where the property is physically located, and not necessarily the law of the deceased's nationality. Succession to immovable property (land and buildings), by contrast, is generally governed by the law of the country where that property is actually situated (the lex situs), regardless of the deceased's domicile. This split matters enormously for NRIs with assets in more than one country: an NRI domiciled in India but holding a UK bank account will generally have that account's succession governed by Indian law, while a flat they own in the UK will generally be governed by UK succession law, even though both are technically 'their property'.
Domicile of Origin and Domicile of Choice
Every person acquires a domicile of origin at birth, generally following their father's domicile at that time (India's domicile rules, reflecting their historical common-law origin, are not fully gender-neutral on this specific point, though the position has been subject to reform discussion). A person can later acquire a domicile of choice by actually moving to a new country and forming the genuine, settled intention to make it their permanent home indefinitely: mere long-term residence abroad, without that settled intention to remain permanently, does not by itself change a person's domicile. This is precisely why many NRIs who have lived abroad for decades, but always intended to eventually return to India or simply never formed a settled intention never to return, remain domiciled in India for succession purposes even after very long periods of overseas residence.
Why NRIs Should Actively Confirm Their Domicile Position
Because domicile turns on intention as much as on objective facts, it is often genuinely unclear and can become a point of dispute after death: exactly when it is hardest to resolve, since the person whose intention actually matters is no longer available to clarify it. An NRI who has structured their estate planning around an assumption about their own domicile (for instance, assuming Indian succession law will govern their worldwide movable assets) should periodically and honestly reassess whether that assumption still holds, particularly after major life decisions such as acquiring foreign citizenship, selling their last property in India, or explicitly stating an intention (in immigration filings, wills, or otherwise) to settle permanently abroad: each of which can support an argument that domicile of choice has shifted.
Practical Steps
NRIs with significant assets in more than one country should have their domicile position reviewed as part of broader estate planning, ideally with advice spanning both the Indian and the relevant foreign jurisdiction, since a mismatch between assumed and actual domicile can mean a Will drafted on the wrong assumption fails to achieve the succession outcome the testator intended for some or all of their movable property. Making the testator's own understanding of their domicile explicit within the Will itself (a 'domicile declaration' clause, common in international estate planning) can also help reduce later disputes, though it is evidence of intention rather than conclusive proof of domicile on its own.
Frequently Asked Questions
What is domicile, and how is it different from residence or citizenship?
Domicile is the country a person treats as their permanent home and intends to return to and settle in, distinct from where they currently reside or which country's passport they hold. A person can be resident in one country, a citizen of another, and domiciled in a third.
Which succession law applies to a deceased NRI's bank accounts abroad?
Generally, the law of the country where the deceased was domiciled at death governs succession to movable property such as bank accounts, wherever in the world that property is actually located.
Which succession law applies to property an NRI owns abroad?
Succession to immovable property (land and buildings) is generally governed by the law of the country where that property is actually situated, regardless of the deceased's domicile.
Does living abroad for many years automatically change a person's domicile?
Not by itself. A domicile of choice requires both actually moving to the new country and forming a genuine, settled intention to make it a permanent home indefinitely: long-term residence without that settled intention does not change domicile.
Why should NRIs actively confirm their domicile status?
Because domicile turns significantly on intention, it can be genuinely unclear and become disputed after death, exactly when the person best placed to clarify it is no longer available: a mismatch between assumed and actual domicile can mean a Will fails to achieve its intended succession outcome for some assets.
References & Further Reading
This guide provides a general introduction to domicile as it affects succession. Determining a specific individual's domicile is fact-intensive and can involve both Indian and foreign law; NRIs with cross-border assets should seek advice spanning both jurisdictions.
- Indian Succession Act, 1925, Sections 5–19: domicile and its effect on succession to movable and immovable property.
- Private international law principles on domicile of origin, domicile of choice, and the lex situs rule for immovable property.