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 circulație 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.

Categorie	Libera circulație UE / AELS
Investiție	—
Taxe (familie)	CHF 0
Venit / an	—
Active	—
Ședere min.	—
RP	5
Cetățenie	5
Muncă	yes
Eligibil	EU/EEA/CH only (UK citizens via CTA)
Impozit	Irish tax resident; non-domiciled: remittance basis on foreign income/gains (foreign dividends taxed only if remitted)
La data de	2026-10

Pagina oficială

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General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.