Reasonably priced Moving to Ireland — the tax year you leave

Canadian, American and NRI technology professionals in Dublin, and Irish nationals resident in Canada or the USA. Reasonably priced Moving to Ireland with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

  • 15+Years of cross-border experience
  • 18,000+Clients served
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Secure a fixed quote

Whatever documents you hold are enough to begin: we read them and put a fixed price in writing first.

24-hour helpline: +1 (416) 619-0068
  • 18,000+ clients served
  • Google rating 5.0 out of 5
  • 24-hour helpline: +1 (416) 619-0068
Ireland in 60 words

Ireland applies residence, ordinary residence and domicile as three separate concepts, so a person can be resident and still outside the charge on certain foreign income. Expats moving through Ireland usually arrive with two live filing obligations rather than one, and the first job is working out which of them residence actually keeps open.

Who we act for here

Canadian, American and NRI technology professionals in Dublin, and Irish nationals resident in Canada or the USA.

Regional filing pattern

Most European systems run a calendar tax year with employer-administered payroll withholding, and the payslip usually contains social contributions that are not creditable income taxes at home.

The question that decides it

Ireland applies residence, ordinary residence and domicile as three separate concepts, so a person can be resident and still outside the charge on certain foreign income — which is a position established from the facts rather than assumed.

Moving to Ireland — the tax year you leave

This page takes the Ireland corridor and narrows it to one situation. The general position is on the Ireland country guide; what follows is what changes for this specific case.

The mechanics of the departure year are the whole engagement. A date has to be fixed and evidenced, the assets held on that date have to be valued, and the return has to reconcile a resident period and a non-resident period in one filing.

The team at work in the open-plan office

Transparent, fixed pricing for moving to Ireland

The fee for the year you move to Ireland turns on how many months of it were spent under each system and how many returns that leaves open: one arrival-year Irish filing alongside a home departure return is a defined piece of work, and employment, rental or investment income continuing on both sides adds to it. Priced in writing first.

Non-resident & departure filings

From $349

fixed, quoted before work starts

The filings that follow a move: the departure year, the arrival year, and the income that keeps arriving from the country behind you.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

Returns for people whose tax position did not stay in one country, including the years residence itself is in question.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Accounts, property and company interests held outside the country of residence, reported on the schedules that carry penalties whether or not tax is owed.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Bringing an unfiled history current: which years are still open, which programme applies, and what the exposure is before you commit.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

The corporate return and its cross-border schedules as one engagement, so the group files a consistent position everywhere.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

What an employer owes when an employee works in another country: the registrations, the withholding and the reporting that follow.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Documentation for transactions between related companies: the method, the comparables and the file an authority asks to see.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

The returns an estate or trust owes on each side, prepared together so relief for tax paid abroad is actually claimed.
See the fee schedule

All published fees on one page — the complete list of what each engagement costs, stated as figures rather than ranges.

Do you still file at home?

Take the three home systems in turn. Canada: worldwide income while resident, Canadian-source income after, with residence decided on facts. The United States: worldwide income for citizens and card holders, in Ireland exactly as at home. India: a day-count test, plus a transitional status that can shelter foreign income for a limited period.

Ireland applies residence, ordinary residence and domicile as three separate concepts, so a person can be resident and still outside the charge on certain foreign income — which is a position established from the facts rather than assumed.

Residency and the tie-breaker

If both systems claim the same period, the position is settled by the treaty's ordered tests rather than by whichever return was filed first. That order matters: a case that turns on permanent home needs different evidence from one that turns on habitual abode, and the two are rarely assembled together after the fact.

Before any article is relied on, we check what is actually in force between Ireland and your home country for the year in question — protocols included, and the multilateral instrument's modifications with them. The published text and the operative text are not always the same document.

Income by type: who taxes what

How each income type is treated in this corridor
Income typeGeneral treatment
Trust distributions received thereDepends on the trust's own residence and on whether the distribution carries income or capital, and the two systems frequently characterise it differently.
Royalties on software or know-howDepends on how the payment is characterised; treaty definitions of royalty differ, and some exclude particular categories entirely.
Royalties on work created before you movedSourced by where the right is exploited rather than where it was created, so the income can be taxable in a country you have never worked in.
Employment equity (options, units)Sourced across the period between grant and vest, so two countries can tax slices of one gain.
Capital gain on property thereGenerally taxable where the property is situated, with the home country taxing the same gain and giving credit.
Pensions and retirement incomeDecided by the specific pension article, which is the least uniform provision in the treaty network.
Self-employment and professional feesTaxable where the business is carried on; a treaty limits the source country to profits attributable to a permanent establishment.

The local nuance

Ireland applies residence, ordinary residence and domicile as three separate concepts, so a person can be resident and still outside the charge on certain foreign income — which is a position established from the facts rather than assumed. This is the item we check first on an Ireland file, because getting it wrong invalidates the arithmetic that follows.

What this looks like with numbers

The arithmetic is more persuasive than the description, so:

Credit relief on one stream of income

Take C$99,000 of income taxed in both countries. Assume the other country charged 32% on it and the home country would charge 33% on the same amount.

Credit relief on one stream of income
ItemAmount
Income taxed in both countriesC$99,000
Tax paid abroad (assumed 32%)C$31,680
Home tax on the same income (assumed 33%)C$32,670
Credit available (lesser of the two)C$31,680
Home tax still payableC$990

The credit absorbs C$31,680 and leaves C$990 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. Your version of this table is the useful one, and it takes a short call and a document pack to produce.

Example figures throughout, selected to make the rule visible, with rates and thresholds assumed for the demonstration. Your actual filing uses figures confirmed with the issuing authority for your tax year.

The recurring errors

  1. Leaving a company or account abroad dormant and unreported on the basis that it does nothing, when the reporting obligation attaches to ownership rather than to activity.
  2. Assuming the local adviser has covered the home-country consequence, and the home adviser has covered the local one, when neither has looked at the interaction.
  3. Paying tax twice and calling it double taxation, when the real problem was a credit claimed in the wrong country or in the wrong category.
  • 18,000+ clients served across 4 global offices: India, the USA, Canada and the UAE.
  • Every statutory figure in your file is verified for your own year at source.
  • A change of scope is re-quoted before the work, never added to the invoice after it.

Send us the facts and we will tell you what has to be filed and what it costs.

Read and approved for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. General information, not advice for your circumstances — call our 24-hour helpline to discuss your own position.

Expat taxes Ireland, in practice

This is the page to read on expat taxes Ireland. It takes moving to Ireland in order — the test that decides who is affected, the returns and forms that follow from it, and a fee quoted in writing before anything starts.

Canadian, American and NRI technology professionals in Dublin, and Irish nationals resident in Canada or the USA.

The four phases of the work

  1. Send the documents as they are

    No tidying required — forward what you have and we tell you what is missing.

  2. Get a fixed quote in writing

    Priced from your actual documents before any work begins, not estimated after.

  3. Both countries prepared together

    One team builds the filings against each other so the relief lands exactly once.

  4. Review, then file

    You approve the finished work before we file it.

What you are actually buying with moving to Ireland

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

The vocabulary this page leans on

Resale price method
A method testing the gross margin earned by a reseller, sensitive to consistent classification between cost of sales and operating expense.
Limitation on benefits
A treaty eligibility test written to deny benefits to conduit entities, applied through ownership, listing, active-business and base-erosion conditions.
BEAT
The base-erosion minimum tax, which attacks deductible payments from a large US corporation to related foreign parties rather than the profit itself.
Staking reward
Consideration received for participating in a network, generally an income event valued at receipt and becoming the cost base for a later disposal.

Moving to Ireland — what the published fees look like

The second band covers the position work behind the move: establishing residence, ordinary residence and domicile in Ireland from your own facts rather than assuming them, and bringing any year left unfiled before departure back into order. A settled position takes less work to document than a contested one.

Individual tax filing

$349fixed, before work starts

Covers: One engagement for a personal return that touches more than one country: the income, the assets held abroad and the relief claimed against them.

See this fee page

Foreign asset & information reporting

$349fixed, before work starts

Covers: Accounts, property and company interests held outside the country of residence, reported on the schedules that carry penalties whether or not tax is owed.

See this fee page

Why choose Legal Quotient for moving to Ireland

We say early if it is not our work

If a file needs something this practice does not do, you hear that at the start rather than after a bill.

The fee is fixed before we start

Quoted from your documents and agreed in writing. The number you accept is the number you pay.

The reporting penalties get named early

The heaviest exposure on a cross-border file is usually a disclosure form, not the tax. We identify which ones apply before a deadline turns into a penalty.

You deal with the person who did the work

The practitioner who prepared and reviewed your file is the one who answers the question about it.

The firm’s founder at his desk in the Delhi office

From first call to filed return

Step 1

Initial call

A short call to work out what actually applies to you and what does not

Step 2

Scope and fee

A written quote against a defined scope, with nothing billed by the hour

Step 3

Preparation and review

We prepare, a named reviewer checks it, and you see it before it goes

Step 4

Filing and payment

You approve, we file, and only then do you pay

The team reviewing a file together at a desk

A fixed quote first, in writing

  • Step 1: Hand over the paperwork in any state – Sorting it is our job. Send what exists and we identify what is missing from it.
  • Step 2: Priced before a single form is opened – The fee comes from the documents, agreed in writing, and stays where it was agreed.
  • Step 3: One position across every return – The same facts, filed consistently on each side, so nothing contradicts anything else.
  • Step 4: Filed after you have read it – The completed work reaches you before it reaches an authority.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

More of the same work, from other angles

Browse sideways: the pages below answer the neighbouring questions.

Services these clients use most

Why a Canadian should rarely own an LLC Why Canadian should not own LLC — the guide, the FAQ and the fixed fee.
RNOR status — the two-year window The full guide to RNOR status two year window, with the fee fixed before any work starts.
ESOP taxation for Indian employees of foreign parents Its own page: ESOP taxation for Indian employees of foreign parents — mechanism, deadlines and published fees.
Cross-border M&A tax due diligence Everything on m&a tax, at the same depth as this page.
Advance rulings — India Advance rulings India tax — the guide, the FAQ and the fixed fee.
Substance requirements in practice The full guide to substance requirements in practice, with the fee fixed before any work starts.
Repatriating profits to Canada Its own page: repatriating profits to Canada — mechanism, deadlines and published fees.
IRS notice & CP letter response Everything on IRS notice cp letter response, at the same depth as this page.
Students and trainees — the treaty article Students trainees treaty article — the guide, the FAQ and the fixed fee.

Clients who arrive with this exact page

Architecture practices cross-border tax Architecture practices cross border tax — the guide, the FAQ and the fixed fee.
Tax for franchise owners The full guide to franchise owners tax, with the fee fixed before any work starts.
Tax for corporate & charter pilots Its own page: corporate & charter pilots tax — mechanism, deadlines and published fees.
Influencers & content creators — what we charge Everything on influencers & content creators what we charge, at the same depth as this page.
Tax for auditors & accountants abroad Auditors & accountants abroad tax — the guide, the FAQ and the fixed fee.
Non-resident landlords — what you owe in each country The full guide to non-resident landlords what you owe in each country, with the fee fixed before any work starts.
Amazon FBA sellers cross-border tax Its own page: amazon fba sellers cross border tax — mechanism, deadlines and published fees.
Tax for it contractors Everything on it contractors tax, at the same depth as this page.
Twitch & live streamers — your filing calendar Twitch & live streamers your filing calendar — the guide, the FAQ and the fixed fee.

Countries and corridors this work reaches

Buying or selling property in Saudi Arabia Buying or selling property in Saudi Arabia — the guide, the FAQ and the fixed fee.
Moving to Saudi Arabia — the tax year you leave The full guide to moving to Saudi Arabia, with the fee fixed before any work starts.
Working remotely from Australia Its own page: working remotely from Australia — mechanism, deadlines and published fees.
Moving to New Zealand — the tax year you leave Everything on moving to New Zealand, at the same depth as this page.
Moving back from Spain — re-establishing residency Moving back from Spain — the guide, the FAQ and the fixed fee.
Moving back from Mexico — re-establishing residency The full guide to moving back from Mexico, with the fee fixed before any work starts.
Moving back from Saudi Arabia — re-establishing residency Its own page: moving back from Saudi Arabia — mechanism, deadlines and published fees.
Moving back from Australia — re-establishing residency Everything on moving back from Australia, at the same depth as this page.
Retiring in Mexico — pensions & withholding Retiring in Mexico — the guide, the FAQ and the fixed fee.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Files that look like this one

Case study 1

Departure-year return for an employee relocating to Dublin

An employee accepted a role in Dublin and left part-way through the tax year at home. The departure date had to be settled before anything else could be prepared, because it decides which regime each item of income falls into. We reviewed the ties actually cut and those retained, fixed the date on the evidence, and prepared the return covering the period of residence together with the treatment of property held on that date. The engagement produced a filed departure-year return, a written statement of the date and the ties supporting it, and a valuation schedule.

Case study 2

Portfolio reviewed before departure rather than after arrival

A client asked whether to sell holdings before moving. Departure can be treated as a disposal in itself, and arrival can reset the cost of the same holdings for the new country, so the two effects had to be modelled together rather than argued in principle. We worked through the portfolio by category, since the treatment is not uniform across it, and set out the sequences side by side with every assumption stated. The work produced a written comparison the client could act on, and a record of the values each country would later rely on.

Case study 3

Bonus earned at home and paid after arrival in Ireland

A payment landed in an Irish bank account some weeks after the move and had been taxed as though it belonged entirely to the new country. It did not. The award letter described the period it was earned over, which spanned employment at home, so it was apportioned across that period and each country took its share on its own timetable. We corrected the treatment on both sides. The engagement produced an amended return at home, a matching Irish entry, and a note of how the remaining instalments should be handled as they arrive.

Case study 4

Green card holder deciding what to do with the status

A client moving to Dublin held a green card and assumed the move settled the question. It does not. The American obligation continues while the status does, and abandoning it deliberately has consequences that differ from letting it lapse. We set out what each course meant for filings and for reporting, what the treaty could and could not do about the overlap, and what evidence would be needed either way. The engagement produced a written comparison of the two courses, and a filing plan for the arrival year that works under whichever the client chose.

Case study 5

Family who left in stages across two tax years

One spouse moved to Dublin for a role and the other stayed behind until the school year ended. The household therefore had two different residence timelines, and a shared home in the country they were leaving, which pulled the later date further out than either had expected. We established each position separately and then together, because a home available to one spouse affects the analysis for the other. The work produced two documented departure dates, returns matched to them in both countries, and a note on the joint property to be revisited at sale.

Case study 6

Registered savings accounts reviewed before leaving for Ireland

A client held several tax-sheltered savings accounts at home and intended to keep contributing after the move. Shelter granted by one country is not automatically recognised by another, contributions may no longer be permitted once residence ends, and payments out can attract collection at source. We went through each account, established what it becomes on departure, and identified which had to be dealt with before the move rather than after it. The engagement produced an account-by-account memorandum, instructions for the providers, and a reporting list for the arrival year.

Case study 7

An Assignment Priced Without Counting the Days

Nearly every relief in a mobility file — treaty exemption, residence, social security — is decided by a day count that has to be evidenced. The engagement puts the tracking in place at the start, because it cannot be reconstructed at the end.

Read how this one runs
Case study 8

Paying a Dividend Up to a Foreign Parent

The withholding rate depends on the treaty, on the size of the holding, and on whether the parent is the beneficial owner rather than a conduit. Establishing all three before the payment is what secures the lower rate at source.

Read how this one runs

All case studies — every published engagement in one place.

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

Software revenue crosses borders by default — sourcing rules, withholding on licence-like payments and IP location decide the effective rate.

Software revenue is rarely taxed where the team sits. Licence, subscription and service income are characterised differently by each side, and the answer decides withholding at source, treaty relief and whether a foreign customer creates a taxable presence at all — questions that are cheap to settle before the contract and expensive afterwards.

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

Ireland — questions we are asked

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.

Which countries have a tax treaty with the United States?

Around sixty, including Canada, the United Kingdom, India, Australia and most of western Europe — but the list matters less than the terms, because each treaty caps rates and allocates income differently. Two countries with treaties can produce opposite answers on the same pension or the same royalty. What decides your position is the specific article covering your income type. See our country guides.

How do families with assets in two countries handle inheritance?

With paperwork built for both systems rather than one. In practice that means wills that work where each asset actually sits, an executor with authority a foreign bank or land registry will accept, clearance certificates before the estate distributes so the executor is not left personally exposed, and an estate tax exposure calculation done while the person is alive and can still act on it. Doing it afterwards costs more and forecloses most of the options. See cross-border wills and trusts.

24-hour helpline: +1 (416) 619-0068

A fixed fee for your Ireland filing

One call to the 24-hour helpline is enough to tell you what has to be filed, what it costs, and whether you need us at all.

  • 18,000+ clients served
  • Your existing accountant keeps the domestic file
  • A named reviewer signs off every filing

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

Request a Quote +1 (416) 619-0068