Taxes Consolidation Act 1997 section 23A

Company residence

Section 23A sets out the rules for determining when a company is regarded as tax resident in Ireland, based on its place of incorporation, the application of double taxation treaties, and the central management and control test.

• A company incorporated in Ireland is automatically regarded as tax resident in Ireland for the purposes of the Tax Acts and Capital Gains Tax Acts.
• Where a double taxation treaty treats the company as resident in another territory and not resident in Ireland, the treaty overrides the general incorporation rule and the company is treated as not resident in Ireland.
• A company incorporated outside Ireland but centrally managed and controlled in Ireland remains tax resident in Ireland under the common law rule, which is unaffected by Section 23A.
• Transitional rules applied for companies incorporated before 1 January 2015: the new incorporation-based residence rule took effect after 31 December 2020, or earlier if there was both a change of ownership and a major change in the nature or conduct of the company's business within the relevant period.