Special Assignee Relief Programme Checklist
Were you employed full-time by an employer located in a country which has a tax treaty with Ireland, and the duties of that employment were exercised outside Ireland?
Have you arrived in Ireland in order to perform the duties of that employment in Ireland OR taken up employment with your employer’s Irish associate?
Will you perform your duties in Ireland for at least 12 consecutive months?
Were you non-Irish resident for the 5 years preceding the year in which you arrived in Ireland?
Has your employer certified within 30 days of your arrival that the above conditions are met?
Is the foreign income relievable under remittance basis?
Is the income relievable under split year residence rule?
You are eligible. Proceed to calculations.
You are not eligible for Transborder Relief.