Ireland: Change to tax treatment of “short-term business visitors”

Ireland: “Short-term business visitors" treatment

Guidance from Irish Revenue requires employers to consider only the number of work days employees spend in Ireland in a single year of assessment—a change from requirements issued in 2018 that made tracking Irish workdays across consecutive tax years and even multiple years necessary.


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The change concerning “short-term business visitors” is effective 1 January 2020.

Beginning 1 January 2020, there will not be a requirement to operate “pay as you earn” (PAYE)—that is, an application is not required—when the following conditions are met by the visiting employee:

  • Visiting from a country with which Ireland has an income tax treaty for the avoidance of double taxation
  • Less than 60 Irish workdays in the tax year (i.e., calendar year)
  • Employed and paid by a foreign employer
  • Not an Irish tax resident 

KPMG observation

The language implies that the change will apply to those travelling from countries with which Ireland has an income tax treaty, but it appears clarity would be needed in situations of non-double taxation agreement cases (i.e., the 30-day rule). Irish Revenue has confirmed that further guidance will be issued early in 2020.

Read a December 2019 report prepared by the KPMG member firm in Ireland

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