Split year tax treatment and "irish sourced income"??

Jasonsc

In brief: I'm moving to another EU country and will be on their tax system. Wondering what impact that has on my taxes in Ireland?

According to this page: https://www.revenue.ie/en/jobs-and-pensions/tax-residence/moving-abroad.aspx - It seems like I can just move, register there, and then an taxed only the new country from then on.

But on this page: https://www.revenue.ie/en/life-events-and-personal-circumstances/moving-to-or-from-ireland/leaving-ireland/if-you-are-leaving-ireland-permanently.aspx - It says:

"You may be going to live abroad permanently, becoming non-resident for Irish tax purposes.

If you are non-resident you have to pay Irish tax on any Irish sourced income."

If an Irish employer pays me a salary, or I get dividends from an Irish company, does this count as "Irish soruced income"?

Thanks.

Peregrinus

Your Irish employer will presumably not be paying you any salary after you have moved abroad and are employed in a foreign employment.

Your Irish dividends, interest, etc are Irish-source income and the default rule is that they are taxable in Ireland no matter where you are resident. They may also be taxable in your country of residence. Some relief from this apparently harsh position is likely to be found in a Double Taxation Agreement between Ireland and your new country of residence, assuming there is a DTA in place.