Persons (individuals, partnerships, and companies) resident in the State for tax purposes may be in receipt of income from another jurisdiction. As the extent of the tax charging provisions and tax relieving provisions on a person’s liability to tax in respect of income and/or assets may, in many foreign jurisdictions, depend on the tax residence position (i.e. resident or non-resident) of that person, such foreign jurisdictions often require Irish resident persons to obtain certification or clarification from Revenue that they are resident in the State for tax purposes for a relevant tax year. The procedure for this has been clarified by Revenue here.


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