Global Mobility & Employment Tax

Global businesses require flexible and mobile workforces. Understanding and responding to tax requirements at home and abroad can be time-consuming and complicated.

Whether you are a foreign national moving to Ireland or an Irish national working overseas, it is important that you are aware of your tax and social security obligations in both the home and host locations.

Mazars can provide a wide range of global mobility tax services including:

  • Advising on global mobility strategies
  • Designing employer global mobility policies for short-term and long-term assignments
  • Managing programmes for internationally mobile employees
  • Advising individuals on their exposure to Irish tax depending on their residence, ordinary residence and domicile position
  • Providing tax compliance services for inbound and outbound assignees
  • Advising on payroll tax obligations
  • Advising on the tax treatment of Frequent Business Travellers (FBTs)
  • Maximising the use of expatriate tax incentives, including the Special Assignee Relief Programme (SARP) and the Foreign Earnings Deduction (FED)
  • Advising on the tax treatment of share-based remuneration for internationally mobile employees
  • Advising on social security requirements
  • Providing immigration support services, e.g., work permits and visas.

With regard to Mazars, it is an international, integrated and independent organisation, specialising in audit, accounting, tax and advisory services. Mazars relies on 40,400 professionals - 24,400 in Mazars’ integrated partnership and 16,000 via the Mazars North America Alliance and is one of the leading global mobility services firms in Ireland.

Structuring of Tax Efficient Remuneration

Tax efficient remuneration
Income is hard earned and the tax authorities are efficient at trying to tax earnings. Mazars can assist with the design and implementation of tax efficient remuneration packages.

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Share Incentive Schemes

Employee share incentive schemes are an effective way of offering tax savings to employees and encouraging employee participation and retaining staff. Share schemes are important as they allow the employee to participate and share financially in the growth of the company in a tax efficient manner.

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COVID-19 Update for employers

The Revenue Commissioners has issued guidance in relation to employment tax and global mobility matters for employers.

Related pages

Global Mobility

Working overseas – Irish tax issues

With the increased globalisation of business and with Irish businesses looking to develop growth opportunities overseas, this involves employees working more in other countries.

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