Is Tax Payable on this?

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Noilheart

Registered User
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Hello people, I'm hoping for some replies from tax savvy members.
I'm trying to find out if tax would be payable to Irish Revenue on income lodged monthly to employee's bank account in the following case:
The employee is Irish domiciled but non-resident and also not ordinarily resident in Ireland, employed by German company but stationed in an Asian country (where there is no tax treaty in place with Ireland or Germany) carrying out duties which have nothing to do with the Irish state.
Called in to Revenue office but they told me to write in and ask the question, i'm reluctant to do that as I think the answer won't be any clearer and maybe get better know-how on this site.
 
I think they probably asked you to write in as it is one of those grey areas that someone has to make a decision on ie it is not something usually dealt with and they themselves (person you spoke to) was not familiar to the legislation on it and did not want to give you correct information,
I would write in to them. Best to be above board and from my knowledge it doesn't sound like you will be liable for tax here - my knowledge is only about half way on this.
 
The only liability arising for a non-Irish resident is for Irish sourced income. As this employment is not Irish sources - the company is not in Ireland and none of the work is carried out in Ireland no Irish tax liability arises on this employment income.
However, if the individual has other Irish sourced income they will need to declare that.
 
Thanks very much for replies. I am wondering though about the remittance basis for taxation - see following excerpt from "Guide to completing Pay & File returns 2009 " Remittances: the remittance basis of taxation:
The remittance basis means that, for the individuals who are:
Not Irish domiciled, or being an Irish citizen, not ordinarily resident in the State,the amount of the foreign sourced income liable to income tax here under Case III of Schedule D is confined to the amount that is remitted to, or brought into, the State in the year of assessment. The remittance basis of taxation does not apply in respect of the income from a foreign office or employment attributable to the duties of that office or employment exercised in the State. Such income is taxable in full whether or not remitted."
 
Thanks for reply there. I did look on revenue website for information on remmitance basis but could not find clear information for a person in circumstances outlined in my first post.
 
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