non resident in ireland - how does it worK?

[internaut]

Hi,

I'm employed in Ireland at present, but pretty sure I'm able to claim
non residency - I've been out of the country for basically all of the
last year (>183 days last year and all of this year so far).

I'm most probably terminating my employment in Ireland and moving
to Switzerland in H2/13.

I'm wondering if it's possible to claim residency in CH when I move
there, file full tax returns for 2013 in CH and reclaim tax paid in
Ireland (on the basis of being non resident). I think this would be
more tax efficient for me.

Anyone have any knowledge/experience with stories such as this?

 

[Jim2007]

I'm most probably terminating my employment in Ireland and moving
to Switzerland in H2/13.

Well first of all you need to take into account that we have reintroduced quotas for EU-17 citizens and depending on how late in the year you leave it, you may not be able to obtain the required B permit, to claim permanent resident status.

Next we have civil law in Switzerland rather than common law, so rules are strictly interpreted, meaning that since we are already in July, achieving the required 183 days is not possible, so the best you can expect is to be considered resident from the date your permit is issued.

Another point to keep in mind is that we don't have a public health system in Switzerland and so all residents are required to have private health insurance. New arrivals are required to pay insurance from the date upon which they are determined to be resident, so any attempt to back date you residency may come with an insurance demand!

And finally keep in mind that taxes are paid locally in Switzerland and the amount you pay can vary a lot from one town or village to the next. I now pay about 15% more than I did when I lived in Zurich!

 

[internaut]

Well first of all you need to take into account that we have reintroduced quotas for EU-17 citizens and depending on how late in the year you leave it, you may not be able to obtain the required B permit, to claim permanent resident status.

Yes - I saw this - iirc, this was introduced around May - are there any
stories abt how quickly they are getting through the quota?

Next we have civil law in Switzerland rather than common law, so rules are strictly interpreted, meaning that since we are already in July, achieving the required 183 days is not possible, so the best you can expect is to be considered resident from the date your permit is issued.

In this case, I would file tax returns for Ireland which account for
that part of the year up to the move to CH and tax returns for CH
which account for the latter part, right?

Another point to keep in mind is that we don't have a public health system in Switzerland and so all residents are required to have private health insurance. New arrivals are required to pay insurance from the date upon which they are determined to be resident, so any attempt to back date you residency may come with an insurance demand!

Thanks - good point.

And finally keep in mind that taxes are paid locally in Switzerland and the amount you pay can vary a lot from one town or village to the next. I now pay about 15% more than I did when I lived in Zurich!

Yep - it's a bit hard to get my head around...

 

[Jim2007]

Yes - I saw this - iirc, this was introduced around May - are there any
stories abt how quickly they are getting through the quota?

Well they are releasing about 13,000 permits per quarter, which is about 7,000 less than were issues in the past per quarter. And here is the kicker, allocation of permits are decided at a local level and some communities are working a waiting list.... so they may even already have earmarked all permits for the year

In this case, I would file tax returns for Ireland which account for that part of the year up to the move to CH and tax returns for CH which account for the latter part, right?

Assuming you are an employee, you will not have to submit any tax return in CH, unless specifically asked to do so, as taxes will be deducted as source and that is all the is required, unless your income is over about 120K for that period (again it varies from place to place).

 

[internaut]

Well they are releasing about 13,000 permits per quarter, which is about 7,000 less than were issues in the past per quarter. And here is the kicker, allocation of permits are decided at a local level and some communities are working a waiting list.... so they may even already have earmarked all permits for the year

Wow - that's a bit alarming!

Assuming you are an employee, you will not have to submit any tax return in CH, unless specifically asked to do so, as taxes will be deducted as source and that is all the is required, unless your income is over about 120K for that period (again it varies from place to place).

My annual income would be over that (although my income from employments would not); it would include some rental income which should be declared somewhere. I guess what I should do is make a filing in CH which accounts for my total annual income and can probably make deductions from the total tax liability which relate to the amount of tax paid in IRL throughout the year.