In Ireland the taxation of individuals is based
on a mixture of the concepts of residence and
domicile.
As in many countries, residence is consequent
on presence in Ireland for more than half of a
tax year, or for 280 days in two consecutive years.
An individual's domicile is in the country where
he maintains his permanent home, in the country
where he regards himself as belonging. Domicile
in Ireland is acquired from an Irish-domiciled
father, but can be changed to another country
by establishing a life there. Resident foreign
employees will thus not normally be domiciled
in Ireland.
An individual resident and domiciled in Ireland
pays tax on his world-wide income; an individual
resident but not domiciled pays tax on his foreign
income only if it is remitted to Ireland. A non-resident
individual pays income tax only on Irish-sourced
income, and is liable to capital gains tax only
on gains arising in Ireland or remitted to Ireland,
unless he is domiciled in Ireland in which case
he is liable on all capital gains.
Solicitors
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