I came across the attached information on flight crew, but it very similarly relates to my Seafarer clients. Lately, I have had, non resident Irish Seafarers, working within Irish waters for a period, via a drill ship or research vessel and they have had Irish Tax deducted from them by their employer as Source Income.
This was the right treatment, because effectively they had come home and earned money here, even though to them, it didn’t feel that way.
Click the below link below to download the guide, if you have any questions please get in touch.
Tax Treatment of Flight Crew Members 2022