Ireland limited company: sourced answers
2 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Legal form in a country
By what test is the structure tax resident in the country
Incorporation generally makes the company Irish tax resident unless a treaty assigns residence elsewhere
«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. …»
Source: revenue.ie · source copy as of 2026-10-03
Incorporation, subject to treaty tie-breaker
What makes the company resident
«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. …»
Source: revenue.ie · source copy as of 2026-10-03
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