Tax on Dividends for non-EEA resident

C

companymike

Guest
I'm currently an irish resident and director of a company. I will next year become a non-resident (passing both 183 day and 280 day test), still ordinary resident. However I will still continue to earn dividends through the company.

I am moving abroad to a non-EEA country (with no tax treaty), and as I understand it, when I file my annual tax return, I tick the box and I stop paying Irish tax on my dividend income.

I suspect this process works similar to other tax returns, in the sense that I won't be asked to prove this change in status initially, but need to keep some kind of evidence in case my tax is ever questioned.

My question is what kind of evidence makes sense? I was thinking between flights, passport and a monthly foreign phone bill, I'd be well cover to prove I am living abroad.

But I don't know, any help much appreciated :)
 
While you are still ordinarily resident in Ireland you will continue to be subject to tax on the dividends. As you are moving to a non tax treaty country you will not get an exemption from DWT.
 
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