AITI Chartered Tax Adviser

Use your non-domicile status

Broadly, your domicile is the country regard “in your mind” as home, although you may not be living there. For example, if you were born in Japan to married Japanese parents, you take your father’s (Japanese) domicile of origin.
Your domicile of origin is “adhesive” and there is a presumption that you have not abandoned your domicile of origin and made a domicile of choice unless there is clear evidence of intent to cut all ties with the country of origin.

If you are non-Irish domiciled, you do not pay tax on foreign income unless you remit such income into Ireland: s 71.