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Irish Resident Director - rules

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  • 25-05-2020 7:13pm
    #1
    ozo45
    Registered Users Posts: 5 ✭


    Need a help with interpretation of the EEA-resident director rules - cro.ie/Registration/Company/Incidental-Obligations/Company-Officers

    Is it correct to say that a person is the EEA-resident - definition for the EEA resident director rules if:

    1) is present in the State for 183 days in the period of 12 months preceding the relevant time - i think this is quite obvious - no clarification needed

    or

    2) present in the State for 280 day in 24 months preceding the relevant time

    Is my interpretation of the 24 months rules a correct one? I tried contacting CRO but seems like they're not working due to Covid-19.


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    #2
    ianuss
    Registered Users Posts: 3,019 ✭✭✭ianuss


    https://www.citizensinformation.ie/en/money_and_tax/tax/moving_country_and_taxation/tax_residence_and_domicile_in_ireland.html


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    #3
    ozo45
    Registered Users Posts: 5 ✭ozo45


    @ianuss that's not what CRO website says:

    Definition of residency in Ireland, where such residence is being relied upon as satisfying the EEA-residency requirement pursuant to section 137 Companies Act 2014. Pursuant to section 141 Companies Act 2014, a person is resident in the State at a particular time (the relevant time) if - he or she is present in the State at - any one time or several times in the period of 12 months preceding the relevant time (the immediate 12 month period) for a period in the aggregate amounting to 183 days or more, orany one time or several times:

    * in the immediate 12 month period, and
    * the period of 12 months preceding the immediate 12 month period (the previous 12 month period),

    for a period (being a period comprising in the aggregate the number of days on which the person is present in the State in the immediate 12 month period and the number of days on which the person is present in the state in the previous 12 month period) in the aggregate amounting to 280 days or more, or that time is in a year of assessment (within the meaning of the Taxes Consolidation Act 1997), in respect of which the person has made an election under section 819(3) of that Act.


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