An individual’s primary dwelling place is the nation where they live on a long-term or permanent basis. This is generally where a person has established significant ties, such as employment, family, or property, and intends to remain for an extended period. For example, an individual who has relocated from their country of birth to another country, secured employment, and established a home would generally consider that new location as their primary dwelling place.
Determining an individual’s primary dwelling place is essential for a multitude of reasons, spanning taxation, immigration, and social benefits. Governments rely on this information to administer tax laws and allocate resources. Understanding this location also impacts an individual’s access to healthcare, education, and other social services. Historically, the concept has evolved alongside increasing global mobility and the complexities of international law.
