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Leaving Ireland​

Individuals leave Ireland for a variety of reasons. With businesses increasingly looking abroad to drive growth, individuals often leave Ireland to assist with the establishment of business operations and development of market opportunities abroad. Employees working for multi-national groups regularly transfer to group companies abroad either on secondment or on a more permanent basis. Also, some people choose to return home to enjoy their retirement or simply seek a sunnier climate. Whatever an individual’s reason for leaving Ireland, Bradley Tax Consulting can provide individuals with the following services:


  • Structuring their tax affairs before becoming tax non-resident in Ireland including the minimisation of any exit taxes where applicable.


  • Minimising double taxation in light of Ireland’s extensive double taxation treaty network and where double taxation occurs we can liaise with foreign tax advisors where appropriate to resolve such issues.


  • Claiming various relocation expenses and reliefs (such as split year relief, foreign earnings deduction, etc).  


  • Applications to Revenue for PAYE exclusion orders where employees are transferring abroad to carry out the duties of their employment abroad.


  • Administrative matters including determining whether Irish or foreign social insurance should be paid and the procedures to be adopted under either approach.


  • Operation of shadow payroll and tax equalisation computations.

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