Tax and social security administrations closing the loop holes that once existed. A few years ago it was not common that you paid social security in the country where you are based, this is now a must for new-joiners (even though the enforcement of such rules seem to be lagging slightly..) Those already in the system can live on grand-fathers right and pay the (very low) social security rate of Ireland for up to 10 years. Check the local social security rates for different countries, e.g. Belgium 48 %.
There was a thread further down about Denmark re-writing the tax agreement with Ireland. Now Ryanair employers based in Denmark will have to pay taxes in Denmark, and not in Ireland as previously was the case. Tax rate in Denmark is most definitely higher than Ireland. It wasn't clear, but I assume, it involves contractors as well.
Years ago as a contractor you could set up your service providing company in tax-havens, Malta, Channel Islands, Dubai among few places I've heard from colleagues. There are still plenty of those pilots around who proudly swaggers with paying only 5 % in taxes. These times are over and, if you're a Brookfield contractor at least, you have to engage with a "Ryanair approved accountant" that will put you in an Irish Ltd. company.
Another trick in the book many I know of uses is dubious company expenses to reduce the tax burden. This is of course dangerous territories and as late as last week only it seems the Irish Revenue has started to look into some companies associated with Brookfield.
It's all very complicated and there is no one size fits all. Everyone has there own story to tell. My low point was when I went 2 years without any social insurance at all, not because I wanted to, but because I was bounced between different institutions none wanting to deal with me. So be careful what you wish for over here…
All in my humble opinion of course..
