Ruairí Ó Murchú (Louth, Sinn Fein)
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706. To ask the Minister for Finance his Department’s plans to engage with Northern and British authorities on the issues facing cross-Border workers and employers and particularly cross-Border remote workers as regards taxation matters; and if he will make a statement on the matter. [43448/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The tax treatment associated with cross-border working, which is within the remit of my Department, has been subject to ongoing discussions in recent years, particularly given the increase in remote working as a result of the Covid-19 pandemic. However, cross-border working gives rise to complex issues involving shared taxing rights between different jurisdictions. There are potential issues for employees, employers, and Exchequer revenues. There are also a wide range of policy issues requiring consideration – the potential for unintended consequences, double non-taxation and equity issues for all taxpayer’s resident in a jurisdiction. As such, a cautious and considered approach is necessary.

As cross-border working and the availability of remote working options have potential tax implications not only on an island of Ireland basis, but also internationally, it is important that the wide range of policy considerations that arise are fully understood and considered.

The nature of cross-border working involves two different jurisdictions and two different tax regimes (with different structures, tax rates, etc.), as well as the need to respect long-established international tax principles – which is why the OCED is the best forum to work through the various issues thoroughly and to minimise the potential for unintended consequences. My Department is playing a constructive role in advancing the discussions on global mobility and cross-border working at the OECD.

To answer the Deputy's specific question, over the course of 2022 officials of my Department had two meetings to facilitate an exchange of information on the issue of cross-border working with representatives of HM Treasury. My Department will engage further as appropriate to the circumstances.