Under a remittance basis, foreign-source income and gains aren't taxed simply for existing — they're taxed when you transfer them into the country where you live. Keep the money offshore and it can stay untaxed locally; bring it in and it becomes taxable.
Several countries offer a remittance basis to certain residents (historically the UK's non-dom regime, and systems in Malta, Ireland, and others), often with conditions or annual charges. Rules have been tightening — the UK abolished its non-dom remittance regime in April 2025 — so current details matter.
Why it matters for your move
For people with significant foreign income or savings, a remittance basis can be powerful — but it shapes how you'd actually structure your money, so it's worth understanding before choosing a base on tax grounds.