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ie/people
Navigating new
territory
Internationally
Mobile Employees
Ireland
Ireland
Taxation issues
& related
matters for
employers &
employees 2017
2 Human Resources Services
Country:
Ireland
Introduction: International assignees working in Ireland 3
4 Human and
People Resources
Organisation
Services
- Global Mobility Services
Step 1:
Understanding basic principles
The scope of taxation in The tax year Married couples/ same-sex
Ireland registered civil partners
4. The tax year in Ireland is aligned to
1. For tax purposes, Ireland consists of the calendar year. The 2017 tax year 7. For the purposes of income tax and
the Republic of Ireland and its begins on 1 January 2017 and ends capital gains tax, the income and
territorial waters. The main tax with on 31 December 2017. gains of a married couple/same-sex
which an international assignee will registered civil partners are normally
be concerned is income tax. In Methods of calculating tax included in the same tax return (joint
addition, however, capital taxes may assessment). Following on from the
5. Income from all sources, which is
apply which are levied on sales of Marriage Act 2015, same-sex
chargeable to Irish tax, is aggregated
assets and on assets passing by gift. married couples can also elect to be
and after deduction of certain
jointly assessed for Irish tax
2. Whether or not you are resident in allowances and reliefs, it is taxed at
purposes. It is possible to nominate
Ireland, income tax is usually progressive rates of income tax. The
the “chargeable spouse”, that is, the
chargeable on income arising in income tax liability may then be
spouse/civil partner who is
Ireland and on income for services reduced through the availability of
responsible for submitting the tax
performed in Ireland. The tax tax credits. Details of current tax
return and to whom the Irish
position with regard to other income rates and credits are contained in
Revenue authorities address
and gains depends on your residence Appendix A. All income is taxable in
correspondence.
status and on your domicile. If you the year in which it arises. Special
are uncertain about your residence rules apply to income from self- 8. The residence, ordinary residence
position, or the taxability of any employment in the years of and domicile of a spouse/civil
income, you should obtain commencement and cessation. partner are determined
professional advice. independently and may be different.
6. Capital gains tax and capital
This is relevant in determining the
3. If you are not domiciled in Ireland acquisitions tax (inheritance/gift
amount of income or gains which is
but are Irish resident you can, with tax) are separate taxes, the rates and
subject to Irish tax.
careful planning, reduce your tax exemptions for which are not related
liabilities through a number of to income tax.
exemptions and reliefs as you will be
treated as a qualifying person for the
purposes of the Remittance Basis of
Taxation (RBT) (see paragraph 59).
For example, certain qualifying
foreign income and foreign capital
gains in the hands of qualifying
persons are not subject to Irish tax
unless they are received or remitted
to Ireland.
Transferring possessions
abroad
118. Most of your possessions may be
returned to your usual place of
residence with a minimum of export
formality. However, there are
restrictions on exporting certain
goods, even though these goods may
have been imported from your home
country in the first place. There is a
wide range of goods whose export
from Ireland may be prohibited or
restricted e.g. antiques,
archaeological objects, documents
and paintings over one hundred
years old, various meat products, and
certain plants. For restricted goods,
you must obtain a license from the
appropriate authorities before you
can export them.
119. Your possessions may be liable to
taxes on arrival in your home
country. However, most countries
operate relief arrangements for
transfer of residence and you may
qualify for these reliefs on your
return. However, you should
investigate this before shipping your
possessions.
The tax year is divided into two On or before 30 November in the tax year – 15 December in that tax year
Initial Period
periods for Capital Gains Tax
payment purposes. From 1 December to 31 December in the tax 31 January in the following tax year
year – Later Period
From date of arrival: Foreign employment income where the duties are
2017 Resident but
183 days or carried out in Ireland and remittances of foreign employment income
(year of not ordinarily
more where the duties are not carried out in Ireland;
arrival) resident
Remittances of foreign investment income and foreign gains from 1
January 2017.
2018 183 days or Resident but
more or 280 not ordinarily
days or more resident Irish source income and gains;
in 2017 and
2018 Foreign employment income where the duties are carried out in
Ireland;
2019 183 days or Resident but
more or 280 not ordinarily Remittances of foreign investment income, foreign gains and foreign
days or more resident employment income where the duties are not carried out in Ireland.
in 2018 and
2019
Irish source income and gains;
183 days or
more or 280 Resident Foreign employment income where the duties are carried out in
2020 days or more and ordinarily Ireland;
in 2019 and resident
2020. Remittances of foreign investment income, foreign gains and foreign
employment income where the duties are not carried out in Ireland.
Irish source income and gains;
183 days or
2021 more or 280 Resident Foreign employment income where the duties are carried out in
(year of days or more and ordinarily Ireland and remittances of foreign employment income where the
departure) in 2020 and resident duties are not carried out in Ireland (to date of departure);
2021
Remittances of foreign investment income and foreign gains.
Employment income the duties of which are carried out in Ireland for
Not resident and
more than 30 days (this can be increased if the individual can avail of
2025 None not ordinarily
double-taxation agreement exemptions);
resident
Gains arising from disposal of certain Irish assets mainly land in
Ireland.
* With effect from April 1998, specific prior approval by the Irish Revenue authorities will not
be required in respect of the removal/relocation expenses covered by this Statement of
Practice. All records relating to the removal/relocation expenses must be retained by the
employer for 6 years and may be examined in the event of an audit.
Pat Mahon
Tel: +353 (1) 792 6186
Email: pat.mahon@ie.pwc.com
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