6.4.1ÌýÌýÌýÌý Split Year Relief – outbound employees
Split Year Relief (SYR) applies to Irish tax resident individuals who emigrate from Ireland during the course of a tax year. SYR only applies to income from an employment and does not apply to income from an office (eg a directorship).
In order to qualify for the relief, the outbound employee must demonstrate that they intend to be tax resident in a country other than Ireland in the year following their departure from Ireland.
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Web page updated on 28 Aug 2024 11:40