Short-term business visitors to Ireland

Expat Academy Short-term business visitors to Ireland

The Irish tax authorities issued updated guidance in December 2019 with respect to the PAYE treatment of short term business travellers to Ireland.

With effect from 1 January 2020, for the purposes of determining whether an automatic exemption from PAYE applies to temporary assignees carrying on duties in Ireland, employers are now required only to consider the number of work days spent in Ireland in the current tax year. There is no longer a requirement to consider work days spent in Ireland over multiple tax years. Further guidance on the operation of this new approach is expected to issue in early 2020.

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Expat Academy Short-term business visitors to Ireland

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