Domicile & Residence

J

JohnB22

Guest
I am Irish domiciled and work for an Irish company travelling around Europe. I don't spend 183 days in any country and this is on a permanent basis. (I spend roughly 120 days in Germany, 60 in Spain, 60 in France, 60 in Italy, 30 in Ireland and the rest mixed). The last place I lived on a "permanent" basis was the UK which I left 3 years ago. Can anybody tell me where I am now considered resident for tax purposes?
 
Yes, as far as the Irish tax system is concerned I'm not resident here as I'm not in Ireland for 183 days in each tax year (and haven't been for over 8 years). Problem is, it's the same story in each tax jurisdiction . One thing they all agree on is that I do need to be resident somewhere but nobody can tell me where.

One suggestion has been that I could be resident in the UK as this is the last place I was resident. However, this only applies for the three years following departure so now that this as passed, my residency status needs to be "allocated" elsewhere. The question is where...
 
I suspect that you may need independent, professional advice in this context.
 
Any suggestions as to where I'd find an (Irish) international tax specialist?
 
You work for an Irish company who presumably pay you a salary into some bank account. First, you need to check the situation from that angle, not just for tax but employment rights etc.

Assuming tax is your only consideration, you could actually have no residence anywhere for tax purposes, simply by making sure that you do not automatically qualify in any country - they all have their own quirky rules. Some (including Ireland) allow you to voluntarily apply for tax-residence even if you don't qualify. Also, you need to avoid multiple tax residency.

To minimise tax I would look at places look the Isle of Man. As long as you have an address there, these off-shore states are not to concerned about your qualification as long as you pay their minimal taxes. Often they do not tax you on income you earn outside their state. I guess you have an Irish domicile, so you might do best with an address in say Isle of Man, savings in Jersey, and working in Europe. Switzerland might be worth a check, or Monaco
 
Back
Top