Does a person who is Tax Resident and non-domiciled, with no Irish income and €200,000 unremitted Foreign income, have to complete a Tax Return?

You don't seem to understand what income means.
If you earn income (even if not remitted) that can be attributed to work done in Ireland whilst you are resident, it'll be taxable under the worldwide income rule.
For example: if you do work for a foreign company whilst living in Ireland, get paid into an account outside of Ireland, even if you don't remit the money, you are liable for income rax.

If your only source of income, for example, is some interest on money in a savings account in some foreign bank, you most likely don't have to worry about income tax.

It really depends if any of your earnings can be attributed to work done whilst you are resident in Ireland. What "work" exactly means in this context can be tricky to define.
Interest on a savings account? Not work.
Somewhat actively managing a portfolio of shares? If you don't do anything else, might get classified as "work".

That's why you should talk to a professional.

You won't be able to not get on Revenue's radar one way or the other. You will need a PPSN, most likely. (To open a bank account for example).
Can you risk moving to Ireland for 5 years and get away with not registering for tax?
Sure you can.
I sure hope you do know how to keep yourself entertained with not-work, or like doing voluntary work etc, as otherwise it might be a long and boring 5 years.

Also please make sure you thank your fellow tax-paying Irish resident for making sure there's e.g. free hospital care when you need it
 
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newirishman

You seem to be trying to complicate things for some reason

The OP clearly stated that they were retired (not working) so why are you talking about working for a foreign company?

The unremitted Foreign income is dividends from non-Irish companies and the portfolio would normally only have a few trades each year

And even if the portfolio had several trades every day it would not change the fact that the unremitted Foreign income of a non-domiciled person is not taxable

I would also hope that retirement in Ireland would not necessarily be more boring than retirement in any other country

Are you saying that Ireland is very boring for a retired person?
 
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Also please make sure you thank your fellow tax-paying Irish resident for making sure there's e.g. free hospital care when you need it
Excellent point!

It appears the OP knows the answer or answers to the question they ask, or just is not that bothered to seek independent professional advise because it might not be what they want to hear.

OP, I will join the list of many posters saying you need to get professional advice.
 
The OP clearly stated that they were retired (not working) so why are you talking about working for a foreign
Did somebody mention you should get professional advice?
And even if the portfolio had several trades every day it would not change the fact that the unremitted Foreign income of a non-domiciled person is not taxable

For the last time, is it’s more complicated. The remittance basis is for example not available for certain investments.
Get some professional advice. You might even save some moneys on foreign tax obligations on the 200K investment income.

5 years is a long time. 60k a year might not be enough in case of emergencies. So better be prepared.
 
Did somebody mention you should get professional advice?
I have already said that we will probably get professional advice when we move to Ireland

For the last time, is it’s more complicated. The remittance basis is for example not available for certain investments
That may be the case for some investments, but in this situation of dividends received from non-Irish companies, the Remittance Basis certainly is available

5 years is a long time. 60k a year might not be enough in case of emergencies. So better be prepared
It is difficult to see why 60k a year would not be enough for a retired person to live in Ireland

I am sure that most of the retired people in Ireland are able to live on 60k a year
 
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I am sure that most of the retired people in Ireland are able to live on 60k a year
Sure. I assume you did check rental prices, general cost of living, and you don’t plan on booking a holiday.
I’d also hazard a guess that you won’t be spending much more than the required 183 days in Ireland, given the 200k non-remitted yearly pension money will need some spending.
 
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