US Ex Pats "Tax Free Status" - Help please

Can anyone help me with the following query?

We have 2 non eu directors and 1 Irish who have just set up an Irsh resident company.

The company is going to be providing professional services to a US multinational in leixlip.

From their own previous experience, they understand that any ex pats they bring over from the US to work as a paye employee or as a sub contractor are tax free in Ireland.

Can anyone tell me if they know how this works from

a) Work permit or green card perspective

b) The "tax free" status that they are referring to for the ex pats?


Any info would be apprecaited.

don't know, but first port of call would be the double taxation agreement between Ireland and the US. Should be on www.revenue.ie

If employment income actually carried out in Ireland PAYE has to be operated - looks like it will.

New rules were introduced in 2006 regarding taxation of foreign employment carried out in Ireland. That would need to be considered.

The tax free status is actually the remittance basis. These directors salaries would have been taxed only on amounts remitted into the state.
This was changed, with some controversy, in 2007
However, there is also a case that non-resident proprietary direectors of an Irish resident company were deemed to be taxable
You should consult a qualified tax adviser on this issue as getting it wrong could cause problems in a revenue audit.

Thanks