Global Mobility Services
When employees move across borders — whether relocating to Ireland or moving from Ireland to another market — the tax, payroll, and social security implications are rarely straightforward. Obligations arise in both the home and host country. The interaction between jurisdictions requires careful management to avoid double taxation, unexpected liabilities or compliance failures.
Merry Mullen’s global mobility team advises employers and employees on the full range of cross-border tax and payroll issues. Through our GMNI membership, we have direct access to experienced local advisers in 49 countries. This means the advice we provide coordinates Irish obligations and those arising in the other jurisdiction.
How we help
Payroll and shadow payroll — managing Irish payroll obligations for internationally mobile employees and maintaining shadow payroll where required for compliance in the home country.
Remuneration structuring — advising on the most tax-efficient structure for expatriate remuneration packages including the use of available reliefs such as the Special Assignee Relief Programme.
Tax equalisation — designing and administering tax equalisation policies to ensure a neutral tax impact from an international assignment.
Social security — advising on international social security obligations and the application of totalisation agreements to avoid double contributions.
Global tax compliance — managing Irish and overseas tax filing obligations for internationally mobile employees.
Personal tax planning — advising expatriates on their personal tax position in Ireland, including residence, domicile and the reliefs available to them.
