Let $d\in\mathbb N$, $\Omega\subseteq\mathbb R^d$ be bounded and open, $$\mathfrak a(u,v):=\langle\nabla u,\nabla v\rangle_{L^2(\Omega,\:\mathbb C^d)}\;\;\;\text{for }u,v\in H_0^1(\Omega)$$ and $$P:=-\Delta:C_c^\infty(\Omega)\to C_c^\infty(\Omega).$$ By the Lax-Milgram theorem, $$\forall f\in L^2(\Omega):\exists !v_f\in H_0^1(\Omega):\forall u\in H_0^1(\Omega):\mathfrak a(u,v_f)=\mathcal l_f(u):=\langle u,f\rangle_{L^2(\Omega)}.$$ The map $$S:L^2(\Omega)\to H_0^1(\Omega)\;,\;\;\;f\mapsto v_f$$ is
- a bounded linear operator from $L^2(\Omega)$ to $H_0^1(\Omega))$;
- a compact linear operator on $L^2(\Omega)$;
- a self-adjoint bounded linear operator on $L^2(\Omega)$.
Remember that if $f\in L^2(\Omega)$, then $u\in L^2(\Omega)$ is a weak solution of the symbolic equation $Pu=f$ if $$\langle u,P\varphi\rangle_{L^2(\Omega)}=\langle f,\varphi\rangle_{L^2(\Omega)}\;\;\;\text{for all }\varphi\in C_c^\infty(\Omega).\tag1$$ It's easy to see that $u\in H_0^1(\Omega)$ is a weak solution of $Pu=f$ iff $$Sf=u\tag2.$$
By the spectral theorem, $$S=\sum_{i\in I}\mu_ie_i\otimes e_i,$$ where the sum converges in $\mathfrak L(L^2(\Omega))$ and $I:=\mathbb N\cap[0,\operatorname{rank}S]$, for some $(\mu_i)_{i\in I}\subseteq(0,\infty)$ nonincreasing and some orthonormal basis $(e_i)_{i\in I}$ of $\overline{\mathcal R(S)}^{L^2(\Omega)}$. Moreover, if $$\mu_n:=0\;\;\;\text{for }n\in\mathbb N\setminus I,$$ then $$\mu_n\xrightarrow{n\to\infty}0\tag3.$$ As usual, $(e_i)_{i\in I}$ can be supplemented to an orthonormal basis $(e_n)_{n\in\mathbb N}$ of $L^2(\Omega)$ by an orthonormal basis $(e_n)_{n\in\mathbb N\setminus I}$ of $\mathcal N(S)$.
If $$\lambda_n:=\left.\begin{cases}\displaystyle\frac1{\mu_i}&\text{, if }\mu_i\ne 0\\\infty&\text{, otherwise}\end{cases}\right\}\;\;\;\text{for }n\in\mathbb N,$$ we immediately see that $e_i\in H_0^1(\Omega)$ and $e_i$ is the unique weak solution of $Pu=\lambda_ie_i$ for all $i\in I$.
Let $\tilde\Omega\subseteq\mathbb R^d$ be bounded and open. Assume $\tilde\Omega=\iota(\Omega)$ for some $\iota:\Omega\to\tilde\Omega$. Under which assumption on $\iota$ will the eigenvalues $\tilde{\lambda_i}$ of $$\tilde P:=-\Delta:C_c^\infty(\tilde\Omega)\to C_c^\infty(\tilde\Omega),$$ obtained in the same way as the $\lambda_i$, coincide with the eigenvalues $\lambda_i$ of $P$?
Clearly, if $\iota$ is a $C^1$-diffeomorphism with $$\left|\det{\rm D}\iota\right|=1\tag4,$$ we easily see that $$\tilde e_n:=e_n\circ\iota^{-1}\;\;\;\text{for }n\in\mathbb N$$ is an orthonormal basis of $L^2(\tilde\Omega)$. I guess that's the least we need to assume.
But what do we need to assume further? Do we need $\iota$ to extend to a linear isometry on $\mathbb R^d$ or something like that?
The question when two domains have the same Laplacian eigenvalues has been popularized as "Can one hear the shape of a drum" by Kac and has received a lot of research interest.
Some (increasingly less) simple observations: