Companies Act 2014 section 141

Provisions for determining whether director resident in State

Section 141 sets out the rules for determining whether a director of a company is resident in the State, based on their physical presence in Ireland or a tax election.

• A director is resident if physically present in Ireland for 183 days or more in the 12-month period before the relevant time
• A director is also resident if present for a combined total of 280 days or more across two consecutive 12-month periods, provided they spent more than 30 days in Ireland during the most recent 12-month period
• A director who elects to be treated as Irish tax resident under section 819(3) of the Taxes Consolidation Act 1997 is also accepted as resident for these purposes
• Presence in Ireland means being personally and physically in the country, and any part of a day spent in Ireland counts as a full day of presence