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Non-domiciled tax resident individual in Ireland

2fire

New member
Aug 5, 2023
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Dubai
In Ireland, the concept of domicile is important for tax purposes. It refers to the country that a person considers their permanent home and is distinct from nationality and residency. An individual can only have one domicile at any given time, and it is usually inherited from the father at birth.

For tax purposes, if you are not-domiciled in Ireland but are a tax resident, you are taxed on:

• Your Irish source income and gains.

• Any foreign income or gains that you bring into Ireland (remittance basis of taxation).

The benefits of being non-domiciled but tax resident in Ireland include:

• Foreign income or gains not brought into Ireland may accumulate tax-free

Does anyone experience with Irish non-domiciled tax residency?

Any recommendations for tax advisers in Ireland which can support with this matter?
 
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Are you ready to spend 183+ days in Ireland to be considered tax resident?
You can achieve a tax residency without spending half a year there. 183+ just make you an automatic resident. For tax residency it can be done with few weeks present, they have something similar to UK statuary tests, so if your "centre of life interest" is in Ireland, no other country will bother to challenge you.
We briefly explored this option, but dropped it because Ireland is in a worse political chaos then the UK now and there is no warranty the non-dom will not be abolished or severely cut.
 
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You can achieve a tax residency without spending half a year there. 183+ just make you an automatic resident. For tax residency it can be done with few weeks present, they have something similar to UK statuary tests, so if your "centre of life interest" is in Ireland, no other country will bother to challenge you.
Being tax resident in country A does not prevent any other country B from claiming tax from you. Only the laws of B and a tax treaty between A and B can help you in this case.
 
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