Shares vested in Germany, moved to Ireland then exercised them

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cluborange

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I'm an Irish citizen who was living in Germany for six years and moved back to Ireland at the start of 2015.

While I was working in Germany I had stock options in the company I was working for that vested. I exercised and sold those stock options in summer 2015 when I was back in Ireland (I'm working for the same company here).

When I exercised and sold the stock options I was charged German income tax on the gain, withheld by the company I work for, they say I am liable for this even though I'm now living in Ireland because I was present in Germany between the grant date to the vest date. I assume they're correct.

So now what tax liability do I have in Ireland? Is there any double taxation regulations about this, or am I just going to be charged German tax and then also have to declare it and pay Irish tax too?
 
All your questions are answered in this publication below. Tax is Ireland on share options works on the same basis. It sounds like Germany has primary taxing rights and Ireland has secondary taxing rights. In English this means that you pay tax in Ireland on the profit arising from the share options and take a credit for the tax paid in Germany. You will need to file an Irish tax return for the year of exercise.

 
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