This means the county where the Decedent lived and considered their primary home address before they died. In the context of U.S. immigration, it means the country where you live, work, pay taxes, and intend to remain for the foreseeable future.Domicile refers to the place you call home permanently. Your domicile is important for legal purposes such as paying taxes, voting, and claiming benefits. Domicile trumps 183 day rule. 1. a dwelling place : place of residence : home 2. Law a : a person's fixed, permanent, and principal home for legal purposes