Ordinarily Resident Abroad - Dividends Question

Del Griffith

Hello, quick question for knowledged minds here:

Scenario is

Irish national, currently abroad - not tax resident but still ordinarily tax resident (away 2 years, one to go).

Dividend payments from foreign (not Irish) company, to me. No work done in Ireland by the company or by myself.

Is this liable for taxation in Ireland?

StevenToast

Assuming you are a :

Not Resident/Ordinarily Resident/Irish Domiciled Individual, you will be taxable in Ireland on the following:

1. Worldwide income, except income of a trade, profession, office or employment income; where all the duties are exercised outside Ireland

2. Other foreign income exceeding €3,810

So if your dividend payments exceed €3,810, that will come under the scope of Irish Tax.......

Once you become Non Resident and Not Ordinarily Resident you will only be taxable in Ireland on your Irish Source Income.....