Ирландская компания (Ireland limited company): ответы с источниками

Регистрация обычно делает компанию налоговым резидентом Ирландии, если соглашение не относит её к другой стране

«Rules for companies that are incorporated in Ireland Different residency rules may apply to a company, depending on whether it was incorporated in Ireland before or after 1 January 2015. A company is deemed to be tax resident here if it was incorporated in Ireland on or after 1 January 2015. This will apply unless it is treated as a tax resident company in another country under a Double Taxation Agreement . If a company was incorporated before 1 January 2015, there is a transition period up to 31 December 2020. From this date, a company will be deemed to be tax resident unless it is tax resident in another country under a Double Taxation Agreement. There is an exception to this rule if, after 31 December 2014, a company has both: a change of ownership and a major change in the nature and conduct of the business. In these circumstances, the company will be tax resident from the date of the change in ownership. Before these rules were introduced, the central management and control rule was used to decide if a company was resident. A company was regarded as resident if its central management and control was performed in Ireland. …»

Источник: revenue.ie · копия источника от 2026-10-03

Инкорпорация, с учётом правил договоров

Что делает компанию резидентом

«Rules for companies that are incorporated in Ireland Different residency rules may apply to a company, depending on whether it was incorporated in Ireland before or after 1 January 2015. A company is deemed to be tax resident here if it was incorporated in Ireland on or after 1 January 2015. This will apply unless it is treated as a tax resident company in another country under a Double Taxation Agreement . If a company was incorporated before 1 January 2015, there is a transition period up to 31 December 2020. From this date, a company will be deemed to be tax resident unless it is tax resident in another country under a Double Taxation Agreement. There is an exception to this rule if, after 31 December 2014, a company has both: a change of ownership and a major change in the nature and conduct of the business. In these circumstances, the company will be tax resident from the date of the change in ownership. Before these rules were introduced, the central management and control rule was used to decide if a company was resident. A company was regarded as resident if its central management and control was performed in Ireland. …»

Источник: revenue.ie · копия источника от 2026-10-03