Retired individuals who are Irish tax resident should consider the tax implications of moving abroad. These are discussed below in terms of each type of pension plan.
Private sector Irish occupational pension
An individual who is in receipt of an Irish occupational pension from a private sector employer will be taxed in the country of tax residence where the individual is both:
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:13