Non Irish person , but has lived in Ireland for most of last 16 years. Has a wife and family in Ireland. Was tax resident 2017, but did spend the last few months out of Ireland, on a foreign employment contract.
2018 will spend less than 100 days in Ireland. Was an employee overseas first four months of 2018. Now has a six month overseas contract (S Arabia), but has to invoice (to a Swiss company) for freelance services. Would this person have to pay Irish Tax in 2018? (Is he caught as Irish Tax Resident 2018 due to 280 days total 2017 & 2018)?? Thank you.