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Glossary

Non-dom

A tax status for residents who are not domiciled in a country, often letting foreign income be taxed only when remitted.

Non-dom regimes separate residence from domicile. A resident non-dom can often keep foreign income and gains outside the tax net unless they bring the money into the country (the remittance basis).

Why it matters

Cyprus and Malta run attractive non-dom regimes. It's a powerful tool for investors with substantial foreign income. See tax residency in Cyprus.

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