Glossary
Remittance basis
A tax treatment where foreign income is taxed only if brought (remitted) into the country of residence.
On the remittance basis, a resident is taxed on local income normally but on foreign income only when they remit it into the country. Money kept offshore stays untaxed.
Why it matters
It underpins non-dom regimes in places like Malta and (historically) others, and rewards careful planning of where you hold and spend money.
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