David Bowie FAQ:Personal Life:
Residences
Bowie is legally resident in Ireland (for tax purposes), where his principle residence is located. Irish tax law holds that musicians, artists and writers do not pay tax on royalty income generated from resale of their products. Bowie's Irish residence is a 640-acre estate located a short distance from Dublin. So far, he has spent little time at his Irish estate.
Bowie also maintains a home in Switzerland, and one in New York, and a holiday home in Bermuda. When not working, Bowie spends most of his time in Bermuda.

In May of 1998, Bowie put his Swiss mansion "Hauts de Lausanne" on the market, bringing to an end a 15 year association with Switzerland, reportedly because his wife Iman prefers city life to the bucolic existence of the Swiss countryside.
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