Domicile is a deeper, longer-term concept than residence — broadly, the country you treat as your permanent home. Some countries have offered residents who are 'non-domiciled' favourable treatment, typically taxing foreign income only on a remittance basis or under a special regime.
Non-dom regimes have been a major draw for the internationally wealthy, but they're politically sensitive and changing fast: the UK ended its long-standing non-dom regime in 2025, while countries like Italy, Greece, and Malta run their own special-resident schemes. Always check the current rules.
Why it matters for your move
Non-dom and special-resident regimes can transform the tax maths of a move for higher earners — but they're exactly the rules most likely to change, so never plan a relocation around a regime without confirming it still exists.