tax due on foreign deposit income when non-resident?

I was Irish resident all my life up to 31st December 2010.


I am now non-resident and living in France. I have been non-resident since 1st January 2011.


I earned €40,000 deposit interest on my Polish bank account in 2011. The Polish bank deducted 10% DIRT tax from me as I was a non-resident of Poland.
do I need to pay any tax in Ireland on this deposit income? I know that if I was living in Ireland I would need to pay tax on it equivalent to DIRT tax rates of 30% with a credit for the 10% I have already paid, but now that I am non-resident do i still need to pay?
That is, is it the same as CGT in that you still need to pay if you are "ordinarily resident" ??

Have you ascertained your French position first?

With Polish interest retention, non-Irish resident and presumably French resident for tax purposes you would be best off paying for certainty by discussing with a French tax expert.

RedTruck said:

I was Irish resident all my life up to 31st December 2010.


I am now non-resident and living in France. I have been non-resident since 1st January 2011.


I earned €40,000 deposit interest on my Polish bank account in 2011. The Polish bank deducted 10% DIRT tax from me as I was a non-resident of Poland.
do I need to pay any tax in Ireland on this deposit income? I know that if I was living in Ireland I would need to pay tax on it equivalent to DIRT tax rates of 30% with a credit for the 10% I have already paid, but now that I am non-resident do i still need to pay?
That is, is it the same as CGT in that you still need to pay if you are "ordinarily resident" ??

Click to expand...

How many days were you in Ireland in 2010?
How many days were you in Ireland in 2011?
If 2010 days plus 2011 days equals 280 days or more than you were a resident of Ireland in 2011 for tax purposes.

As such, you will need to pay interest on your deposits to the Revenue. The 10% Polish tax should be deductible.

Having said that, your situation sounds complex involving France, Poland and Ireland and large sums of money. You are probably best off speaking to a tax expert.