1. CONNECTION FACTORS
1.1 To what extent is domicile or habitual residence
relevant in determining liability to taxation in your
jurisdiction?
Domicile is a very significant connecting factor. Where an
individual is tax resident in Ireland (the "State"), the
addition of domicile as a connecting factor will mean that all of
the individual's worldwide income and gains are subject to
Irish tax, subject to any reliefs under existing double tax
treaties.
The concept of habitual residence does not exist in Ireland and
is not defined under Irish law.
1.2 If domicile or habitual residence is relevant, how
is it defined for taxation purposes?
There is no statutory definition of domicile under Irish law, it
is a legal concept. Every individual is born with a domicile of
origin. It is possible for a person to lose their domicile of
origin and acquire a domicile of choice or to lose their domicile
of choice and revive their domicile of origin.
