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Green, green grass
KEY POINTS
- Irish passport applications by UK citizens are increasing.
- As in the UK Irish tax liability is based on residence and domicile.
- The remittance basis and the importance of income and capital sources.
- Split-year treatment and the taxation of foreign employment income.
- Remain in the EU benefit from a similar tax regime and be close to the UK.
The number of Irish passport applications from British citizens has almost doubled since the UK voted for Brexit. Is this a sign of what is to come? With the current uncertainty surrounding the UK’s withdrawal from the European Union the Republic of Ireland may contain tax advantages for the high net worth individual (HNWI) who is considering relocating abroad.
Why Ireland?
There is a...
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