Registered in Ireland, working in Germany

Madame C

Hi folks,

I'm a bit confused with this whole resident vs non-resident thing so I'm looking for a bit of advice.

I have been registered in Ireland as self-employed (freelance contractor). Last year, as freelancing wasn't really paying the bills, I moved to Germany to work for a German employer therefore paying tax into the German PAYE system. Now it seems that I'm staying for good.

I had zero income in Ireland but I still need to file my taxes with Revenue for last year. Do I need to declare my German income? I'm not sure how does this work.

I'm a EU national but not Irish.

Gard1

if you were more than 6 months out of the country last year then you aren't tax resident

If you had no irish income return your income tax return to revenue as nil and de register for income tax

Work under the german system going forward

Mr. Incognito

You might still be deemed resident under the 280 look back rule.

Read the stickied thread on leaving the country and availing of Split year relief

Madame C

Thanks for the replies!

I was away for the whole year (first payslip in Germany was issued in January). My intention was to do it as a temporary thing but then it became permanent so I only went back to pick some of my stuff. Then again, how do you prove or not prove intention.

Mr. Incognito

You dont have to prove intention.
thats the point