EEA2 application - Income derived from abroad (Ireland)

[dsab85]

Hello together,

I am a German citizen and have been living in the Republic of Ireland
for six years. Since 2006 I am married to a non-EU citizen who is
residing with me in the Republic of Ireland.

For personal reasons we are currently considering to relocate to
Northern Ireland. I had a look through all the documentation, but
unfortunately it left me with one unanswered question.

As it stands at the moment I will continue my employment in the
Republic in Ireland. I will of course declare my Irish Income in the
UK and pay any necessary taxes that might be due under the double
taxation agreement between Ireland and the UK.

According to the EEA2 Guidance Notes the non-EEA family members of an
EEA national have a right to reside in the UK if their EEA national
family member is exercising a Treaty right in one of the following categories:

• Worker: a person who is pursuing an effective and genuine activity
for remuneration as an employed person;
• Self-employed
• Student
• Economically self-sufficient

Would this Irish Income (which will be declared in the UK) make me a
worker or a economically self-sufficient person under UK Regulation?
Or might the fact that I derive my income from employment in the
Republic of Ireland have any negative effect on my wife's EEA2
application?

Anybody has any thoughts on that?

Cheers,
DSAB85

P.S. the company would give me a UK contract, but I would much prefer to keep the Irish one, as it offers me some perks that I won't get with the UK contract.

[John]

Would this Irish Income (which will be declared in the UK) make me a worker or a economically self-sufficient person under UK Regulation?

I think that there is no doubt (assuming that the income is high enough to justify the statement!) that you would be exercising your EU Treaty Rights in the UK as a self-sufficient person. On that basis your wife can initially apply to the British Embassy in Dublin for an EEA Family Permit, and then later apply in the UK for a 5-year Residence Card.

As regards the tax aspect, the Irish income will still need to be declared to the Irish authorities and Irish tax paid. It will also need to be declared to HMRC here in the UK, and any UK tax paid, subject as you already have said, to relief under the Double Taxation Agreement.

The effect is that you will end up paying whichever is the higher rate in total ... the Irish or the UK tax rate.

[Directive/2004/38/EC]

There are some special rules for cross border commuting in the EU.

If I remember correctly (sorry I don't have them here), the rules make it espcially easy to live in member state A so long as you are working in member state B and regularly (daily or weekly) commuting back to your home in A.

I know somebody who works in Germany as a Doctor and lives in Salzberg.

If you are interested in returning to Ireland when they become a little more cooperative, or in forcing them to be a little more cooperative, you might want to consider the option of being resident (with your partner) in both the UK and Ireland.

http://www.lawcentreni.org/ looks like a good local resource.

[Docterror]

If I remember correctly (sorry I don't have them here), the rules make it espcially easy to live in member state A so long as you are working in member state B and regularly (daily or weekly) commuting back to your home in A

I think the part of the Directive2004/38/EC that you are looking for is Article 17(1)(c). To avail that right the EU citizen must have worked in another EU Member state for atleast 3 years prior to moving so that they can attain Permanent Residence (PR), which the OP clearly qualifies for.

This will be particularly important for the non-EEA family member as once Ireland has lost the its case with regards to the mess in its interpretation of the Directive, the 6 years that the non-EEA family member has already pocketed should help in obtaining the PR. Changing the residence entirely to N. Ireland could effectively nullify that.