non-resident, bringing earned income home,

A friend of mine is currently working abroad. He plans on returning towards the end of next year. From looking at the Revenue definition of "ordinarily resident but not resident in current year" (S.821 TCA 1997) I believe he will fulfill the requirements to be non-resident this year and next year. Foreign employment income is not subject to Irish taxation under this provision.

He is wondering if he can bring his savings back to Ireland at the end of next year without an Irish tax liability (the income is taxed in the country he is working in?)

Appreciate an guidance on this.

tvman -

bringing savings back to Ireland is generally no problem, and not an issue for income tax.
However, there are some rules from a customs perspective with regards to cash controls in/out of the European Union. (see [broken link removed] and http://www.revenue.ie/en/customs/leaflets/customs-excise-cash-controls.html)
Simply put, if you bring more than €10,000 (or foreign currency equivalent) in cash with you, it must be declared when entering the EU or any EU member state. The form is reasonably simple to fill in.

Thanks, i'll check that form out