Relocating to a new country can be a stressful experience and it can be made all the more stressful if an unexpected tax liability arises after the move. We recommend clients take advice in advance of any move to Ireland to ensure they understand:

• their Irish tax residency position in the year of arrival;
• any scope to benefit from the remittance basis of taxation;
• how their overseas income and assets will be taxed in Ireland; and
• their compliance obligations.