Does a person who is Tax Resident and non-domiciled, with no Irish income and €200,000 unremitted Foreign income, have to complete a Tax Return?

You don't seem to understand what income means.
If you earn income (even if not remitted) that can be attributed to work done in Ireland whilst you are resident, it'll be taxable under the worldwide income rule.
For example: if you do work for a foreign company whilst living in Ireland, get paid into an account outside of Ireland, even if you don't remit the money, you are liable for income rax.

If your only source of income, for example, is some interest on money in a savings account in some foreign bank, you most likely don't have to worry about income tax.

It really depends if any of your earnings can be attributed to work done whilst you are resident in Ireland. What "work" exactly means in this context can be tricky to define.
Interest on a savings account? Not work.
Somewhat actively managing a portfolio of shares? If you don't do anything else, might get classified as "work".

That's why you should talk to a professional.

You won't be able to not get on Revenue's radar one way or the other. You will need a PPSN, most likely. (To open a bank account for example).
Can you risk moving to Ireland for 5 years and get away with not registering for tax?
Sure you can.
I sure hope you do know how to keep yourself entertained with not-work, or like doing voluntary work etc, as otherwise it might be a long and boring 5 years.

Also please make sure you thank your fellow tax-paying Irish resident for making sure there's e.g. free hospital care when you need it
 
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newirishman

You seem to be trying to complicate things for some reason

The OP clearly stated that they were retired (not working) so why are you talking about working for a foreign company?

The unremitted Foreign income is dividends from non-Irish companies and the portfolio would normally only have a few trades each year

And even if the portfolio had several trades every day it would not change the fact that the unremitted Foreign income of a non-domiciled person is not taxable

I would also hope that retirement in Ireland would not necessarily be more boring than retirement in any other country

Are you saying that Ireland is very boring for a retired person?
 
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newirishman said:
Also please make sure you thank your fellow tax-paying Irish resident for making sure there's e.g. free hospital care when you need it
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Excellent point!

It appears the OP knows the answer or answers to the question they ask, or just is not that bothered to seek independent professional advise because it might not be what they want to hear.

OP, I will join the list of many posters saying you need to get professional advice.
 
arasar said:
The OP clearly stated that they were retired (not working) so why are you talking about working for a foreign
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Did somebody mention you should get professional advice?
arasar said:
And even if the portfolio had several trades every day it would not change the fact that the unremitted Foreign income of a non-domiciled person is not taxable
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For the last time, is it’s more complicated. The remittance basis is for example not available for certain investments.
Get some professional advice. You might even save some moneys on foreign tax obligations on the 200K investment income.

5 years is a long time. 60k a year might not be enough in case of emergencies. So better be prepared.
 
newirishman said:
Did somebody mention you should get professional advice?
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I have already said that we will probably get professional advice when we move to Ireland

newirishman said:
For the last time, is it’s more complicated. The remittance basis is for example not available for certain investments
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That may be the case for some investments, but in this situation of dividends received from non-Irish companies, the Remittance Basis certainly is available

newirishman said:
5 years is a long time. 60k a year might not be enough in case of emergencies. So better be prepared
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It is difficult to see why 60k a year would not be enough for a retired person to live in Ireland

I am sure that most of the retired people in Ireland are able to live on 60k a year
 
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arasar said:
I am sure that most of the retired people in Ireland are able to live on 60k a year
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Sure. I assume you did check rental prices, general cost of living, and you don’t plan on booking a holiday.
I’d also hazard a guess that you won’t be spending much more than the required 183 days in Ireland, given the 200k non-remitted yearly pension money will need some spending.
 
Why would you assume that I would not spend much more than 183 days in Ireland?

Is there some problem with spending more days in Ireland?
 
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These are follow up questions to the original question about being tax resident in Ireland and non-domiciled in Ireland

Q. Can a person with a UK domicile become tax resident in Ireland and non-domiciled in Ireland and use the remittance basis?

Q. Are there any Irish Tax laws or rules that would prevent a UK domiciled person from becoming tax resident in Ireland and non-domiciled in Ireland and using the remittance basis?
 
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For example :

A person with a UK domicile becomes tax resident in Ireland and they receive £100,000 per year in UK source dividends from UK companies

The UK dividends are paid in to a UK bank account and the person does not remit any of this £100,000 to Ireland while they are tax resident in Ireland

Q. So can this person use the remittance basis for these UK dividends while they are tax resident in Ireland?

Q. And is this person not liable for any tax in Ireland on this £100,000 unremitted income?

I know that a person with a French domicile, or German domicile, or any other non-Irish domicile, can use the remittance basis for their foreign income if they are tax resident in Ireland

But can a person with a UK domicile also use the remittance basis for their UK income if they are tax resident in Ireland?
 
Q1 - Yes. Q2 - Not liable for any tax in Ireland.
The bit you don't ask is about your liability to UK tax when doing the above. Thats above my knowledge level - there is definitely some if the investments are UK based, but with all the allowances and disregarded income rules etc I can't be specific on to what extent it is taxed.
 

Thank you for your answer

I know about the UK tax situation, and it is the Irish tax situation that I do not understand so well

And do you know what the answer is to the question in the original post? There have been no definite answers to this question so far

Q. If this person is retired and has no Irish source income, and the £100,000 in unremitted UK dividends is their only income in the world, does this person have to complete an Irish tax return?
 
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I have to ask the original poster and this new poster; in the scenario outlined; how will they live in Ireland? If their only source of income is their £100,000 UK dividends annually that they will not remit to Ireland; how will they survive? Afford accommodation, pay bills, food etc? What will fund that?

The other point is, what is the purpose of the scenario? Are you trying to find some tax advantage of some kind?
 

The answer is in the original post if you read it

The remittance of clean capital is not taxable

It is only the remittance of foreign income and gains that is taxable
 
arasar said:
Q. If this person is retired and has no Irish source income, and the £100,000 in unremitted UK dividends is their only income in the world, does this person have to complete an Irish tax return?
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I'm not inclined to go and read the legislation to answer your question for you (because, rightly or wrongly, something in your writing style gives me an impression of passive aggression), but ultimately the simple answer lies in whether you are a chargeable person or not. If you aren't a chargeable person, as defined in the legislation, you won't be required to file a return.
 
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