This relief applies to Irish Resident individuals who commute daily or weekly outside the state. Usually such individuals are taxed in both jurisdictions. For example an Irish Resident individual commuting to work in the UK would be taxed on their employment income in the UK as normal, and would also be taxed in Ireland under the general territoriality rules. They could then claim double taxation relief.
However in order to simplify the process for those who only have employment income, Cross-Border Relief effectively reduces their Irish Tax liability to nil.
In order to apply for the relief the foreign employment must be held in a country with which Ireland has a double taxation treaty. The employment must be for a minimum continuous period of 13 weeks, and in addition to this they must be present in the Republic of Ireland for at least 1 day each week.
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