Individuals relocating abroad
The Issues
- Are you going to live and work abroad?
- Are you being seconded abroad by your employer?
- Do you have an ongoing tax liability in Ireland?
- Will you be paid in Ireland or abroad?
- Can social security and pension payments continue to be paid in Ireland?
- Do you need to register for tax abroad?
- Can you rent your home and what are the tax implications?
The service at OSK
We will advise on the following:
- Your residency status for your final year in Ireland
- Tax reliefs/ credits available for tax year of departure
- Relocation expenses
- Split year treatment for income earned prior to departure from Ireland
- Tax equalization calculations
- Social security obligations – advice on how to stay within the Irish Social Security system
- Tax planning opportunities for individuals trading in Ireland but not resident in Ireland
- Double taxation agreements and advice on relevant tax planning opportunities and filing obligations



