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Residence

Peter
and Deirdre are moving to Ireland from the US on both 15 January 2017 and 15
August 2017 respectively. This will have an impact upon their Irish tax
position and residency status.

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Pursuant
to the provisions of Section 819 TCA 1997, an individual is regarded as
resident in Ireland for a given tax year if any of the following tests are
satisfied:

At any one time or several times in the tax year for a
period amounting to 183 days or more; orAt any one time or several times in the tax year and
the preceding year for a period in the whole amounting to 280 days or more in
the State.

Section
819 (2) TCA 1997 states an individual is present in Ireland for a period of 30
days or less within a tax year, they will not be treated as tax resident. From
2009, an individual will be regarded as being present in Ireland for a day if
present at any time during the day. Section 819(4) TCA 1997 stipulates an
individual is present in the State for any period of that date, then they are
considered present for the day. A person can still elect to be resident in
Ireland for any given tax year. In order to be successful, the individual must
prove that they have arrived in Ireland with the intention to remain resident
in the following tax year.

Based
upon the above, it is likely that Peter will be considered Irish resident for
2017 as he has moved to Ireland from 15 January 2017 and will be in Ireland for
more than 183 days. Deirdre, Anna and Lucy will not be resident. This is due to
the fact they are moving to Ireland from 15 August and will fall under the 183
day requirement. Deirdre can elect to be resident in Ireland for 2017 if she
proves that she will remain resident in Ireland for the following tax year.
Peter and Deirdre will be resident in Ireland for the following years. Peter
and Deirdre should also obtain US tax advice as it is possible that they will
be US tax resident in 2017, thus treaty provisions will need to be looked at in
this instance.

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