Steph Wickham

And all of us have actually lived internationally at some point.

So that's not one of the prerequisites to work with us.

But it does help that people have a sense of, you know, we're advising on one aspect through the lens of taxes, but just being cognizant of the fact that this is a big life event for the person that we're speaking to.

Yeah.

So I suppose if we go into a consult with a client, one of the ways I kind of open it is, you know, to kind of ground the discussion in the non-negotiables from a tax perspective.

And when you talk to somebody, you must always be very clear on their residency position.

and their ordinary residency position and their tax domicile.

Those three are the three main pillars that underpin how Ireland seeks to tax someone.

So when you're talking to somebody who's looking to leave, what are they looking for?

They're looking for clarity.

You know, what's going to happen if I'm no longer here?

Does Ireland have a right to tax me?

And I think for the majority of people who are perhaps leaving Ireland to go and take a job abroad and perhaps they have quite simple financial circumstance such that that is their only source of income.

It's relatively straightforward.

You can be relatively sure that, you know, you're severing your connection with the Irish tax system.

Where it gets more complicated and warrants review is when somebody has perhaps been in Ireland for three, four years, at least perhaps longer.

They have assets and they decide to leave Ireland and reside elsewhere.

A tax residency is triggered elsewhere.

So the complexity comes from the fact that Ireland has two tax residency concepts.

The first being tax residency, which is just a day's test.