Do I have to file at home while living in Ireland?
Residence decides it, and residence is a question of facts rather than of where your post arrives. The one exception is US citizenship, which carries the filing obligation with the person wherever they go. So the first thing we establish is which system still claims you.
Is there a treaty between my country and Ireland?
Treaty networks change with each protocol and each multilateral-instrument position, so we confirm the treaty in force for your specific year with the issuing authority rather than relying on a published summary. Where there is none, unilateral relief and domestic law do the work instead.
I own property in Ireland. Where is the rent taxed?
Where the property is. That is close to universal, and it usually arrives as withholding on the gross rent rather than as a return on the profit — which is why the election onto a net basis, where Ireland offers one, is normally the first thing to check. Your home country taxes the same rent and credits what was paid.
What do I need to file in Canada the year I leave?
A return for the year of departure, covering the period you were resident and then Canadian-source income afterwards. Two things have to be settled before it can be prepared: the date residence ended, which follows the ties you cut rather than the flight you took, and the treatment of what you owned on that date. Leaving generally triggers a deemed disposal of certain property for tax purposes even though nothing is actually sold, with some categories excluded, so values at the departure date need recording while they can still be evidenced. Getting the date wrong moves income between two regimes, which is why we settle it first.
Does moving to Ireland end my US filing obligation?
No. The United States taxes citizens on worldwide income regardless of where they live, so a move to Ireland adds a return rather than closing one. What changes is the relief you claim and the evidence needed for it: Irish tax paid, the periods you were present, and the character of each item of income. Reporting for foreign accounts and plans begins as soon as you open them, and those obligations are separate from the tax return itself. If you hold a green card rather than citizenship the position differs and depends on what you do with the status, which should be decided deliberately rather than by drift.
When exactly do I stop being tax resident in my home country?
On the facts, not on a date you nominate. Most systems look for the point at which the settled indicators of living somewhere move with you: where your home is, where your family lives, and where your day-to-day life is conducted. A house kept available, a spouse who stays behind until the school year ends, or a job you can return to will each pull the date later than you expect. Ireland is running its own three tests on the other side at the same time, and the two answers can overlap. Where they do, the treaty settles it. Document the ties in the month they change.
Should I sell my investments before moving to Ireland?
Sometimes, but never as a general rule, and the decision belongs to the year rather than to the asset. Departure from some countries is itself treated as a disposal for tax purposes, so selling beforehand may change very little. Arrival can reset the cost of what you hold for the new country purposes, which affects gains realised later. The two effects can point in opposite directions on the same portfolio, and the answer turns on your dates and on the character of each holding. We model the sequences side by side before you instruct anyone, and we do it in the year of the move rather than after it.
How is my final salary and bonus taxed after I move?
By reference to where the work was done, not to the address the payment reaches. A bonus earned over a period spent at home but paid after you arrive in Ireland is usually apportioned over the period it was earned, and each country recognises its share on its own timetable. Payroll rarely handles this correctly on its own, because payroll knows where you are and not what the payment is for. Keep the award letter and anything describing the period covered. That document, rather than the payslip, is what decides the apportionment and what supports it if it is ever queried.
Do I need to tell my bank or pension provider that I have moved?
Yes, and earlier than most people do. Financial institutions report account holders by residence, so an address left unchanged produces reporting that contradicts the position on your returns, a contradiction that surfaces years later and is tedious to explain. Some accounts also change character when the holder moves abroad: contributions may no longer be permitted, collection at source may begin on payments out, and the shelter certain registered accounts give at home is not always recognised by the new country. Ask what each account becomes before you go, because some decisions are far cheaper taken before the move than after it.
Is the sale of foreign property taxable where I live?
For a resident, yes — worldwide gains are taxable, and the gain is computed in your own currency, so the exchange rate at purchase and at sale changes the number even when the local-currency price did not move. The country where the property sits usually taxes it too, often with a withholding or clearance step before closing, and that tax becomes a credit. A principal residence relief may apply to a home abroad on the same terms as one at home. See principal residence and foreign property.
What is double taxation?
Double taxation means the same income being taxed by two authorities. It comes in two forms: juridical, where two countries each tax one person on one amount, and economic, where two different people are taxed on the same underlying profit — a company on its earnings and a shareholder on the dividend paid out of them. Relief comes from a treaty, a foreign tax credit, or an exemption, and which one applies depends on the income type. How to avoid double taxation sets out the routes.
