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Ireland Fact-File Part 1:
Business Formation for Individuals

1.5 Ireland Foreigners in Business

Limitations on foreigners in business

Foreigners from outside of the European Economic Area looking to establish a business in Ireland must (subject to certain exceptions, including those with refugee status, dependent relatives of EEA nationals allowed to reside in Ireland, and those who are allowed to remain in the country as the spouse of an Irish national, the parent of an Irish citizen, or those granted leave to remain on humanitarian grounds)  obtain permission from the Minister for Justice, Equality & Law Reform. Requests should be sent to:

Business Permission Unit,
Immigration Services Section,
Irish Naturalisation and Immigration Service,
1st Floor, 13-14 Burgh Quay,
Dublin 2.

If permission is granted, a Business Permission Visa must be applied for, which will require a completed and signed application form, a passport valid for at least a year, the aforementioned business permission letter, a registration certificate (if the individual in question is already resident in Ireland), a statement of character from the police authorities in previous countries of residence, a business plan, supporting evidence for skills and qualifications, supporting evidence of available investment capital (see below), references (with the exception, in the latter two instances, of writers, artists and crafts-people, who must be able to show that they are internationally known in their field, and able to fully support themselves) and details of the proposed location of the business.

Non-EEA nationals must show that their business will create or maintain employment (for a minimum of 2 EEA nationals), and demonstrate their intention and ability to make a personal investment of at least EUR300,000. The business in question must also be commercially viable, add to the “commercial activity and competitiveness of the state”, and must allow the individual in question to support him/herself and any dependants without the need for social assistance. 

Business Permission Visa applications should be sent to:

Business Permission Unit, Immigration Services Section,
Irish Naturalisation & Immigration Service
Department of Justice, Equality & Law Reform 
First Floor
13-14 Burgh Quay,
Dublin 2.

In terms of EU and EEA residents establishing a business in Ireland, the equirements are broadly the same as for Irish citizens.

 

Introductory Guides

Brief, clearly written summaries with links to relevant sections of the Fact-File. The Fact-File itself is linked in full below.

 

Fact-File

Part 1: Business Formation for Individuals

  1. Ireland Individual Business Structures
  2. Ireland Individual Business Registration
  3. Ireland Individual Business Registration Cost
  4. Ireland Individual Business Licensing
  5. Ireland Foreigners in Business
  6. Ireland Business Organisations
  7. Ireland Business Accounting
  8. Ireland Family Business Ownership
  9. Ireland Venture Capital
  10. Ireland Individual Business Franchises

Part 2: Ireland Individual Business Domestic Taxation

  1. Ireland Individual Business Tax Residence Rules
  2. Ireland Permanent Establishment
  3. Ireland Individual Income Tax Rates and Bands
  4. Ireland Personal Allowances and Business Deductions
  5. Ireland Husband and Wife Partnerships
  6. Ireland Partnership Income Taxation
  7. Ireland Limited Companies Income Taxation
  8. Ireland Business Profit Retention
  9. Ireland Business Losses
  10. Ireland Value Added Tax (VAT)
  11. Ireland Individual Business Capital Gains Tax (CGT)
  12. Ireland Individual Business Other Taxes
  13. Ireland Individual Artists Royalties
  14. Ireland Individual Business Tax-Efficient Profit Distribution

Part 3: Ireland Individual Business International Taxation

  1. Ireland Individual Business International Tax Liability
  2. Ireland Individual Business Withholding Taxes
  3. Ireland Double Tax Treaties

Part 4: Ireland Individual Business Tax-Efficient Structures

  1. Ireland Individual Business Trusts and Foundations
  2. Ireland Individual Business for Non-Residents
  3. Ireland Individual Business use of Offshore
  4. Ireland Controlled Foreign Corporation (CFC) Rules
  5. Ireland Personal Estate and Inheritance Planning

Part 5: Ireland Small Business Incentive Programs

  1. Ireland Small Business Support Schemes
  2. Ireland Training Incentive Schemes
  3. Ireland R&D Tax Credits
  4. Ireland Individual Business Tax Holidays

Part 6: Ireland Individual Business Employment Issues

  1. Ireland Individual Business Employer Responsibilities
  2. Ireland Employment vs Self-Employment Tax Issues
  3. Ireland Apprenticeship and Work Experience Schemes
  4. Ireland Employee Dismissal Rules
  5. Ireland Business Owner Employment and Invoicing Rules

Part 7: Ireland Business Owner Welfare and Lifestyle

  1. Ireland Business Social Security
  2. Ireland Business Domestic Pensions
  3. Ireland Offshore and International Pensions
  4. Ireland Individual Business Healthcare
  5. Ireland Individual Business Banking Services
  6. Ireland Education
  7. Ireland Individual or Business Leaving Ireland
  8. Ireland Domestic Real Estate
  9. Ireland International Real Estate