Since the onset of the Covid-19 global pandemic there has been a change in how and where employees carry out their employment duties. At Expat Taxes we are working with a large number of clients who have gone overseas to work remotely for an Irish employer.
There are various tax issues to consider including:
- implications to the taxpayer’s Irish tax residency position;
- obligation to pay Irish income tax on employment income and other income/gains;
- Double Tax considerations (i.e. do both Ireland and your new location seek to tax your income?);
- Social security considerations (e.g. which country should you pay social security in);
- Pension considerations; and
- Issues for your employer to consider (we can advise your employer of these separately if required).
