Income tax while driving around Europe in a Van??

sammy296296

Registered User
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3
Hi,

I've been doing some reading on revenue.ie about tax liability when working abroad in Europe but can't find any concrete information on my particular, slightly unusual situation. Hopefully someone here can help!? Thanks in advance!

So to cut a long story short, I'm currently working remotely for an Irish company. It will always be remote work.
I am also converting a Van into a campervan.

The hypothetical plan is that when Europe opens up again, that I might drive around Europe for 6-8 months and work remotely from the van.

I won't be staying in any one country for more than 2 months.

My presumption is that because of my short stays in each EU country, I won't be liable for income tax there and because I won't be resident in Ireland for 6-8 months of the tax year I won't be liable for income tax here?

Are these presumptions correct? Do I essentially have no income tax liability for the year I'm away traveling?

Thanks again,
Sam
 
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You'd still be Irish tax resident.

I don't think so.

From revenue.ie

How to know if you are resident for tax purposes
Your tax residence status depends on the number of days you are present in Ireland during a tax year.

You are resident in Ireland for tax purposes if you are in Ireland for a total of:

  • 183 days or more in a tax year
  • or
  • 280 days or more in a tax year plus the previous tax year taken together, with a minimum of 30 days in each year.
 

Yeah, my thoughts also, if I'm traveling for 8 months = approx. 240 days

365-240=125

So technically I'll only be in Ireland for 125 days of the year....and constantly moving from country to country.
So I'm pretty sure I won't be liable for income tax anywhere?
 
You may not be tax resident in one particular country, but you may still have your income taxed depending on where your economic activity occurs.

If you are working for an Irish company, it is likely your income will be considered to be Irish based, and subject to Irish tax. If your activity occurs wholly outside of Ireland, and you are non-resident, your employer can get a PAYE exclusion order. Until they do, they must tax you under Irish rules.

If you are a self-employed contractor it will be different. But where your activity occurs will not always be as simple as to where you have parked your campervan for the night. It will depend on a number of factors.

Economic activity that occurs in Ireland is taxed in Ireland. Most other countries have similar rules. Your activity is going to occur somewhere, and unless you are working in a country with very favourable tax regime, you will attract income tax liability where this activity occurs.

Don't confuse this with the concept of tax residence. You can be non-resident for tax purposes and still pay tax in Ireland. If you are tax resident in Ireland, you pay on your worldwide income in Ireland (minus any relief you get for double taxation). Even if you are not tax resident, you will still be liable for any tax on income earned here, and will likely have similar liability in other countries where you earn.

You would need detailed advice on each country where you are working from. Most European countries have much stricter tax regimes that Ireland. Sounds like a nightmare to be honest. Would most likely be much more simple to treat your income for this Irish company as taking place in Ireland and dealing with one tax regime. Of course, depending on the country and the sums involved, there could be savings to be had.
 
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Check the second condition there too. If you spend 280 days or more in Ireland over the course of two years, you will be tax resident, and subject to tax on your worldwide income.