Along with providing a summary of the Irish income tax, social security, capital gains tax and capital acquisitions tax rules that individuals leaving Ireland should be aware of, our guide also provides information concerning the potential tax savings which can be realised by individuals moving abroad together with guidance in relation to any possible trailing tax issues that may arise.

Where a tax-resident individual leaves Ireland with the intention of being non-resident in the following tax year, a claim for ‘split year relief’ in the year of departure can be made which essentially means that any employment income earned following their departure from Ireland is not taxable in Ireland.

For more information download a copy the Moving abroad: an Irish tax guide.