Repatriation is the act of bringing funds from a foreign location into one’s home country. Doing so can expose a business or individual to foreign exchange risk, where an unfavorable exchange rate could trigger losses. Repatriated funds are typically the result of having invested funds or earned income outside of the home country. The home country is considered to be the location in which a business is domiciled. A business may choose not to repatriate funds, depending on the severity of the tax structure in its home country.