³ÉÈËÓ°Òô

6.4 Outbound employees assigned abroad

Commentary

6.4.1 Split Year Relief – outbound employees | Republic of Ireland

Republic of Ireland

6.4.1ÌýÌýÌýÌý Split Year Relief – outbound employees

Split Year Relief (SYR) applies to Irish tax resident individuals who emigrate from Ireland during the course of a tax year. SYR only applies to income from an employment and does not apply to income from an office (eg a directorship).

In order to qualify for the relief, the outbound employee must demonstrate that they intend to be tax resident in a country other than Ireland in the year following their departure from Ireland.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 28 Aug 2024 11:40