- Tue Dec 12, 2017 2:49 pm
"An individual taxable under the remittance basis will be liable to Irish income tax on:
1) Irish income
2) Foreign employment income to the extent it relates to Irish duties, irrespective of where paid
3) Foreign income to the extent it is remitted into Ireland.
I am a German national planning to move to Ireland under their Non-Dom system being self-employed there as a sole trader this is probably called.
I am self employed working for international clients in the IT consulting industry. So most of my work is being done through my Laptop on servers in the US for US clients.
I have the option of letting my clients pay my invoices to my US based USD bank account.
So two cases here where i am not 100% clear on this - especially the "2) Irish duties" clause:
a) If i am on Irish soil doing work on a US server for a US client which pays me to my US bank account and i do not remit / transfer that money to Ireland is that foreign income that is not taxed or does this fall under "Irish duties...." because i am in Ireland at the time of doing the work?
b) If i am on German soil doing work on a US server for a US client which pays me to my US bank account and i do not remit / transfer that money to Ireland is that foreign income that is not taxed or does this fall under "Irish duties...." as i am working in my capacity as an Irish self-employed tax resident / non-dom?
So basically as long as my work is for US infrastructure for US clients e.g. does it matter if i am on US soil for the non-dom system and does it matter if i invoice the clients as an Irish self employed resident / non-dom.
Everybody seems to say something different including tax lawyers as most do not really understand the whole remote work thing.
Thanks a lot