The EU nationals do not need an Intra-Company Transfer Permit to come to work in Ireland. Nationals from the countries of the European Economic Area (Norway, Iceland and Liechtenstein) and Switzerland do not need employment permits to work in Ireland too. However, nationals of Bulgaria and Romania will need Intra-Company Transfer Permit.

Requirements apply both for the company and the employee

For Company Overseas

The foreign branch of the organization in question must be bona fide and engaged in substantive business operations in the foreign country in question. The company should fulfill the following criteria:

Link between companies
The Irish company must have a direct link with the overseas company by common ownership e.g. either one company must own the other, or else both must be part of a group of companies controlled by the same parent company. Documentary evidence of this link may be required.

Employee’s role
The employee in question must be crucial to the running of the company and must fall into one of the categories of senior management, key personnel or trainee.

The Irish company must be registered with the Companies Registration Office, the Registrar of Friendly Societies, or the Registrar of Business Names. It must be trading and engaged in substantive business operations in the State. Proof may be requested of an applicant to show that it is trading. A simple “representative presence” in Ireland will not be sufficient.