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Ireland has traditionally been a very popular destination for US nationals given the historic links between both countries and the vast number of US nationals with Irish heritage. The fact that US nationals do not require a 'travel visa' to travel to Ireland makes relocating here particularly attractive. Once the relevant immigration permission underpinning the relocation to Ireland is obtained (the most common examples are discussed below), a US national can travel to Ireland without the additional administrative, and time-consuming, burden of applying for a travel visa before relocating.
In this article, we outline some of the immigration options we regularly advise US clients on when moving to Ireland, whether temporarily, or on a more permanent basis.
Irish citizenship through descent
An application for Irish citizenship through descent is done via the ‘Foreign Births Register’ (the FBR). The FBR allows individuals born outside of Ireland to apply to become Irish citizens through either:
(a) an Irish-born grandparent; or
(b) a parent who was an Irish citizen at their birth but was not born in Ireland.
An application under the FBR scheme requires the applicant to submit certain documents which trace their ancestry to the Irish descendant they are relying upon to make their application. These documents include birth, marriage, and death certificates.
Once a person is entered onto the FBR, they are an Irish citizen and entitled to apply for an Irish passport.
Option to retire in Ireland as a person of independent financial means – ‘Stamp 0’
Individuals wishing to retire in Ireland must be financially independent and able to support themselves whilst resident in the country.
To make an application under this programme, individuals must submit a number of documents which evidence their financial independence, as well demonstrating that they meet the relevant income thresholds to be eligible under this programme. Applicants must have an individual income of €50,000 per year and access to a lump sum of money to cover any sudden major expenses. This lump sum should be equal to, for example, the price of a residential dwelling in Ireland.
Successful applicants under this programme are given permission to reside in Ireland, which is renewable on a yearly basis once they continue to satisfy all eligibility criteria. Individuals granted this permission are typically expected to have their primary residence in Ireland for the duration of their permission and are not permitted to carry out any paid work whilst in the country, with unpaid volunteer work being allowed.
Employment permits
A well-worn path to relocating to Ireland and obtaining Irish citizenship in due course is through the employment permits system. This is a popular option often relied upon by US nationals, particularly those working in large multinational corporations with a presence in Ireland.
Generally, US nationals wishing to enter employment in Ireland will be required to first obtain an employment permit. There are a number of employment permits available, but the categories most commonly sought by US nationals relocating to Ireland are the General Employment Permit, Critical Skills Employment Permit and the Intra-Company Transfer Employment Permit.
The employment permit application process is relatively straightforward, making this an appealing choice for individuals wishing to make a career move to Ireland that may pave the way to longer term residence in Ireland. Once the applicant has successfully obtained an employment permit and has been working in Ireland for two or five years, depending on the type of permit received, they become eligible to live and work in Ireland without the requirement to hold an employment permit. In addition, individuals residing in Ireland for five years within an eight year period generally are eligible to apply for Irish citizenship through naturalisation based on their residence in the country.
Irish citizenship based on Irish associations
Applications for citizenship by association are typically used in cases where the individual has an affinity for Ireland but does not meet the usual criteria for citizenship.
A person is considered to have an "Irish association" if they are related by blood to someone who was an Irish citizen or entitled to Irish citizenship at the time of their death. This means they have Irish ancestry but do not qualify for citizenship by descent, such as having an Irish great-grandparent. Applications for citizenship by association are assessed on a case-by-case basis and often require substantive supportive documentation. In addition, it is worth noting that the Department of Justice (DOJ) exercises absolute discretion when doing so. This includes requiring an applicant to show they have a substantial and tangible connection with Irish society and the State (e.g. by way of reasonable period of lawful residence in the country, generally around three years).
It’s worth noting that the DOJ is currently in the process of preparing further guidance on these types of applications, due to the high volume of individuals (often US-based) expressing an interest in gaining Irish citizenship via this avenue. It is expected that this guidance will be finalised and published in the coming months. At the moment it is anticipated that these guidelines will state that an association going back two generations without any other link to Ireland or residence is generally considered as insufficient to gain citizenship through this route.
Tax considerations
Tax considerations often go hand-in-hand with the decision to relocate to Ireland. Generally, Irish tax residency may be acquired where an individual is present in Ireland for at least 183 days in one calendar year, or 280 days across two calendar years (including at least 30 days in the current year). A person who is Irish tax resident (but does not acquire an Irish domicile) will be liable to Irish income tax on their Irish income and foreign income remitted into Ireland. Where a person has moved to Ireland with the intention to remain here permanently, they may be considered to have become domiciled, as well as resident, for tax purposes in Ireland. In this case they will be liable to Irish income tax on their worldwide income. A person who is resident and/or domiciled in Ireland may also be within the charge to Irish tax on any capital gains they earn and Irish tax can arise on gifts and inheritances that they make or receive in certain circumstances.
Where an individual is considered tax resident in both the US and Ireland based on respective domestic law tests, the double taxation agreement in place between Ireland and the US should be examined to determine which country has primary taxing rights as well as the reliefs that can be sought from double taxation.
As a full-service law firm with a large taxation practice, ALG frequently advises US clients who have relocated to Ireland, or who are thinking of doing so, in this area.
ALG’s Corporate Immigration team assists US clients with all aspects of Irish immigration law. The team manages and assists clients with their corporate immigration and global mobility requirements. For further information please contact Noeleen Meehan, Partner or Colm Byrne, Associate.
A special word of thanks to Rose Zadorojny Vilella, Immigration and Employment Legal Executive, for her contribution to this article.
Date published: 11 December 2024
