Revenue eBrief No.039/23

27 February 2023

Tax Equalisation Arrangements

Tax and Duty Manual Part 02-04-01 - Tax Equalisation Arrangements – is a new tax and duty manual. This manual outlines Revenue’s treatment, for Irish income tax purposes, of tax equalisation arrangements that apply to employees who are assigned from abroad to carry out duties of employment in the State under non-Irish contracts of employment.

The manual provides an overview of common practices adopted by overseas employers with respect to tax equalised assignees who work in Ireland on assignment. And also highlights areas of risk that may be reviewed as part of compliance interventions into the operation of the PAYE system by overseas employers with respect to such assignees.