Tax in Ireland as a non-resident

MrSquanch

I am Irish national, but resident and Tax paying in the Netherlands for some years.

I still have my Irish bank account and get some occasional income paid into it each year, less than 6k per annum.
At what point do I need to consider my Irish tax obligations?
Does anyone know how visible the money in my Irish account is to the Dutch tax authorities?

Thanks

MrSquanch

I know the following:
In regards to extra income Revenue says “over €5,000 a year, you will need to register for self-assessment.”
So technically I should register myself as self-employed to declare this income?
This should also be declared on my Dutch income tax return but it is then tax exempt.

In my case I have an Irish bank account that is only occasionally used with relatively small sums of money, Are there practical situations where someone is clearly in breach of their tax obligations?
I feel like this must be often overlooked by individuals and is a non-issue in my case?

Marcusm

From what does the income arise?

Non-residents are generally only within the scope of Irish income tax in respect of Irish sourced income and even then there are some exclusions likely to apply under the Ireland/Netherlands double taxation agreement.

MrSquanch

Thanks for your response,

Mostly the income if from farm work done while in Ireland, paid in transfers between personal accounts.
Occasionally I would get paid for what you could call consultancy, which would have been done in the Netherlands but payments through the Irish account.

I will read more about the "Ireland/Netherlands double taxation agreement"

Marcusm

If you are doing farm work physically in Ireland or you have an interest in a farm and the profits therefrom, you will be subject to Irish tax. If you are doing remote consultancy from the Netherlands as a non-Irish resident, it should not be taxable in Ireland. However, you will likely have Dutch tax obligations, including VAT potentially (failure to register more so than actual VAT liability).

MrSquanch

Hi Marcusm,

Thanks for your clear reply, I think you are right