EU/EEA/Swiss free movement (and Common Travel Area for UK citizens)

EU/EEA/Swiss free movement (and Common Travel Area for UK citizens) is a residence route in Ireland (Libera circolazione UE / AELS). Swiss/EU citizens: no registration needed; >3 months must work, study or be self-sufficient with health cover. Non-EU spouse/child apply free for Stamp 4 EUFam (5 yrs). Permanent residence after 5 yrs. Naturalisation after 5 yrs reckonable residence.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Ireland

Elect residence in arrival year (s.819(3)) if you will be resident next year; else 183 days or 280 over 2 yrs (≥30 each)

Non-domiciled: remittance basis for foreign income/gains; split-year relief only for employment income

Residence certificate: Revenue certificate of residence once resident

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

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EU residence rights and relocation planning →

Requirements at a glance

Spouse and children can usually be included. Permanent residence: after 5 years. Citizenship can be possible after about 5 years.

How holders are taxed

Irish tax resident; non-domiciled: remittance basis on foreign income/gains (foreign dividends taxed only if remitted)

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Categoria	Libera circolazione UE / AELS
Investimento	—
Tasse (famiglia)	CHF 0
Reddito / anno	—
Patrimonio	—
Soggiorno min.	—
Residenza perm.	5
Cittadinanza	5
Lavoro	yes
Ammessi	EU/EEA/CH only (UK citizens via CTA)
Imposte	Irish tax resident; non-domiciled: remittance basis on foreign income/gains (foreign dividends taxed only if remitted)
Stato al	2026-10

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apri nella banca dati →

Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.