Ruairí Ó Murchú (Louth, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

275. 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. [47601/25]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The tax treatment associated with cross-border working 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 OECD 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.

In relation to the Deputy's specific question, my Department will engage with Northern Irish and British authorities in relation to cross-border remote workers as appropriate to the circumstances.