Do you need to pay Irish tax on your share option income?

Do you need to pay Irish tax on your share option income?

share option income

Unapproved share options are commonly granted as an incentive under employment contracts. The term ‘unapproved’ relates only to the fact that these schemes do not require approval from the Irish Revenue Commissioners. Share option income If you have been granted share options and the entire or a portion of the vesting period relates to a

The remittance basis of taxation for foreigners moving to Ireland

remittance basis of tax

Your worldwide income is taxable in Ireland in a year you trigger Irish tax residency. Of note to a foreign domiciled individual is the remittance basis of taxation. This article provides information for foreign domiciled individuals. If you need advice on your domicile position we can assist. Individuals who qualify for the remittance basis of

Global Mobility Series – relocating employees internationally

The aim of this article is to provide an overview of the tax issues for consideration when an employee is relocating internationally on a temporary basis and to highlight the common pitfalls made by Tax and HR managers. When an employee is asked by their employer to relocate internationally there are many issues for them

Am I Irish tax resident

A summary of the implications of Irish tax residency Perhaps the most crucial information for me to determine as an Expatriate Tax Adviser is the tax residency of my client. Like most tax regimes, the Irish tax legislation seeks to tax an individual mainly based on their tax residency position. So who is considered an

Where am I tax domiciled?

Domicile Domicile is a complex legal concept which has several critical implications for Irish taxation. Domicile is the country which is considered a person’s permanent home and is distinct from legal nationality and from residence. At birth an individual acquires a “domicile of origin”. It is not possible to be without domicile and it is