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Jag flyttade till Irland den 15e Oktober, och
funderar på om det är möjligt att slippa skatten helt och vad som i så fall är
maxgränsen för hur länge jag kan stanna.

Följande information har jag hittat på http://www.citizensinformation.ie/categories/employment/migrant-workers/coming_to_IE_tax?set_language=en

 

Income earned prior to moving to Ireland

If you are moving to Ireland
for the first time or you are an Irish citizen returning to live in Ireland
having been non resident and non ordinarily resident when the income was
earned, the position will be as follows:

  • Funds accumulated from income earned prior to the beginning of the
    tax year in the year that you become Irish resident will not be liable to
    income tax.
  • However, income other than employment income arising between the
    beginning of the tax year and the date of your arrival will be taxable if
    brought into Ireland, unless a double taxation agreement
    provides for a different treatment.

Jag tolkar det som att en person som aldrig
blir ”non resident” slipper skatta i Irland.
 

Residence status

Your residence status for Irish tax purposes is determined by the number of
days you are present in Ireland
during a given tax year. You will be resident in Ireland
for a particular tax year in either of the following circumstances:

  • If you spend 183 days or more in Ireland for any purpose in that tax year
  • If you spend 280 days or more in Ireland for any purpose over a period of two
    consecutive tax years you will be regarded as resident in Ireland for the second tax year. However if you
    spend 30 days or less in total in Ireland in either tax years, those days
    will not be reckoned for the purpose of applying this test

Alltså är du “non resident” så länge du inte stannar mer än 183 dagar
per kalenderår? Det borde innebära att man som längst kan stanna två halvår så
länge de ligger på ”varsin sida” om den 31e december.

 

Huruvida uteblivet skattande i Irland kan
beskattas av den svenska skattemyndigheten vore också bra att utreda. Om så är
fallet är det kanske bäst att betala sina 20% inkomstskatt här.

 

Double taxation agreement

As a particular item of income can be taxable in both the country where it
is sourced and also in the country in which you, as the recipient, are
resident, Ireland has concluded a number of double taxation agreements with
other countries in order to avoid double taxation. (däribland Sverige)

If your income is taxable in Ireland
and in a country with which Ireland
has a double taxation agreement, a double charge of tax is prevented under the
agreement by either:

  • Exempting the income from tax in one of the countries, or
  • Allowing credit in one country for the tax paid in the other country
    on the same income.

Temporary employment in Ireland

If you are coming to Ireland
to take up temporary employment and will not become resident for Irish tax
purposes, proportionate credits and reliefs are available to non resident Irish
citizens and to citizens, subjects or nationals of another European Union
Member State. This also applies to residents or nationals of a country with
which Ireland
has a double taxation agreement which provides for such allowances. The
proportion of allowances is determined by reference to your income for the tax
year which is subject to Irish tax over your income from all sources. However,
residents of another Member State
of the European Union are entitled to full personal tax credits and reliefs in
respect of any tax year that 75% or more of their world-wide income is taxable
in Ireland.

 
Det vore bra om någon kunde bekräfta eller
korrigera mina antaganden, eftersom jag egentligen aldrig har betalat skatt i
Sverige och därför har ganska lite koll på hur sånt här fungerar. Min slutsats
är dock att jag kan ansöka om att få tillbaka all den skatt jag betalat innan
jag flyttar härifrån.

 
Tack så mycket för hjälpen!

Mvh,
Erik

1 Kommentarer
  1. anon
    Clas Ramert
    nov 10, 2007

    Hej Erik!

    Det är kniviga frågor Du ställer och det rör inte svensk beskattning. Jag vågar inte ha någon uppfattning utan utredning.

    Hälsningar/Clas

    http://www.ramert.se

    Hälsningar/Clas

    Skattepunkten AB