Ireland offers an attractive base for international entrepreneurs seeking access to the Irish and wider European markets.

We provide non-EEA businesspeople and their families with a coordinated legal and practical service to assess available immigration routes, establish a compliant Irish business and support the steps required to live and carry on business in Ireland.

This process is designed to obtain Stamp 1 residency initially for the applicant and immediate spouse and children and is a pathway to long term residency.

Successful applicants will enjoy restriction free residency, visa free travel into and out of Ireland, and access to public services including primary and secondary education.

A Tailored, End-to-End Service

• Initial strategy and eligibility assessment: we review your business plans, professional background, funding, family requirements and proposed activities in Ireland, and identify the most suitable available route.
• Immigration and permission planning: we advise on STEP, employment-permit and other relevant options, together with entry visas, immigration registration, renewals and family applications where applicable.
• Irish company formation: we incorporate the appropriate company, advise on directors, the company secretary, beneficial ownership and the EEA-resident director or bond requirements, and prepare the core corporate records.
• Business establishment: we coordinate tax registration, payroll, employment contracts and workplace compliance, and can assist with professional introductions for accounting, banking, insurance, office accommodation, communications and website requirements.
• Applications and supporting evidence: we prepare and manage the legal documentation, business narrative and supporting materials required for the relevant application process.
• Ongoing compliance: we support annual returns, corporate governance, employment-law obligations and immigration renewals so that the business remains properly organised after launch.

One Team, One Clear Plan

We begin with a focused consultation and a written roadmap setting out the proposed structure, key requirements, likely sequence of work, professional costs and third-party outlays. From incorporation through to immigration registration and ongoing compliance, you will have a single legal team coordinating the process and keeping you informed.

Why work with us? We combine Irish immigration, company, employment and commercial law expertise with practical business-setup support. Our objective is to turn a complex cross-border project into a structured, compliant and commercially workable plan.

Arrange an initial consultation to discuss your proposed business, family circumstances and preferred timetable. We will assess the available options and provide a tailored scope of work.

If you would like help with this, or any other legal matter, please contact us here or email us at info@mcgrathmullan.ie.

Immigration and employment permissions are granted by the relevant Irish authorities and depend on the applicant, the proposed role or business, and the applicable rules at the time of application. No particular permission, processing time or outcome can be guaranteed. An Irish company may generally require an EEA-resident director unless an applicable exemption or bond arrangement is in place.

More Legal News from McGrath Mullan Solicitors:

• Starting a Business in Ireland: The Start-up Entrepreneur Programme (STEP)
• How to Apply for an Employment Permit in Ireland: A Guide for Employers
• General Employment Permits – What you need to know
• Critical Skills Employment Permits
• The 50:50 Rule in Ireland’s Employment Permit System: Legal Basis, Exceptions and Recent Amendments
• The Atypical Working Scheme: Short-Term Work Permission in Ireland
• Family Reunification in Ireland: Key Financial Thresholds and Requirements (Post-2025 Reform)
• Bringing an elderly parent to Ireland: what the New Family Reunification Policy says
• Commercial Property: Tenant’s Renunciation of Entitlement to Long Term Lease
• Significant Proposed Changes to Irish Citizenship

The government has opened a new scheme called the Temporary Protection Transition Scheme (TPTS) for Ukrainian nationals who have availed of Temporary Protection status for at least 12 months before 30th September 2026. It will enable progress to a Stamp 4 permission renewable every two years.

It is important for anyone who is eligible to apply as soon as possible. Even if the EU Temporary Protection regime ends, TPTS (stamp 4) status will give the holders the right to reside in Ireland.

The changes set out in the Irish Nationality and Citizenship (Amendment) Bill 2026 if enacted, will mean that time already spent in Ireland on Temporary Protection will not be reckonable for naturalisation. This is quite a blow to Ukrainians who may have established themselves in Ireland since 2022 in the expectation that their time here qualifies them to make an application for citizenship.

If you would like help with this, or any other legal matter, please contact us here or email us at info@mcgrathmullan.ie.

More Legal News from McGrath Mullan Solicitors:

• Reckonable permissions for Naturalisation
• Continuous Residence and Naturalisation
• Changes to Irish Naturalisation rules
• New scorecard approach for Naturalisation applications
• Three useful tips for your application for Irish Naturalisation
• The Good Character Test in Naturalisation Applications
• Citizenship Applications can now be made online
• Changes to Stamp 4 Support Letter Application Process
• Long Term Residency versus Permanent Residency: Who can apply?
• New registration procedures for Irish Residence Permissions in Cork and Limerick starting in July 2024

The notification under Section 3

When a person becomes illegally resident in the State, or has their international protection claim refused by the Minister for Justice, they receive a notification of intention to deport, issued under Section 3 of the Immigration Act 1999. This notification is sent to the person and also to their legal representative, where those details are known.

From that moment, three paths become available. The person may leave the State voluntarily, may consent to deportation, or may submit written representations to the Minister setting out why a deportation order should not be made against them. Those representations must be submitted within 15 working days of the notification, and that window is short. This is why seeking legal advice as soon as the letter arrives is so often decisive.

What the Minister considers

Each case is decided on its own merits. In examining any representations submitted, the Minister is required to have regard to the factors set out in Section 3(6) of the Immigration Act 1999. These include the person’s age, their duration of residence in the State, their family and domestic circumstances, the nature of their connection with the State, their employment record and prospects, their character and conduct (including any criminal convictions), humanitarian considerations, the common good, national security and public policy, and the prohibition of refoulement.

Following that analysis, the Minister decides whether to make a deportation order or, alternatively, to grant temporary permission to remain in the State. Where permission is granted, the person is informed of the conditions attached to it, of the circumstances in which it may be revoked or not renewed, and of how to register and later apply for renewal.

The deportation order

If a deportation order is made, it is served on the person by means of a letter requiring them, by law, to present at the Garda National Immigration Bureau (GNIB) on a specified date and time in order to make arrangements to leave the State. This obligation must be taken seriously. Failing to present at the GNIB on the appointed date is treated as an attempt to evade deportation, and the person becomes immediately liable to arrest and detention until removal is carried out.

Can a deportation order be revoked?

Yes, this route exists. Using Form 3.11, together with the criminal declaration form, a person may ask the Minister to reconsider and revoke the order, under Section 3(11) of the Immigration Act 1999. The heart of such an application is presenting new or changed circumstances that were not previously put before the Minister. The forms are sent to the Repatriation Division by post or by email. While the application is being considered, the person remains obliged to comply with any reporting requirements imposed by the GNIB.

Voluntary return

It is also worth remembering that the division supports people who prefer to return voluntarily to their country of origin, offering practical assistance throughout that process.

This article is an informational summary and does not replace individual legal advice. Every situation carries particular features that can significantly change the options available, and the deadlines involved are tight. If you or someone close to you has received a notification from the Repatriation Division, the wisest course is to seek specialist legal support as early as possible, so that no avenue of defence is lost for want of time.

We would be glad to assist you with your case, please contact us at info@mcgrathmullan.ie and our team will get back to you with information about our services and fees.

More articles on Irish Law from McGrath Mullan:

• The Good Character Test in Naturalisation Applications 
• New guidelines published for Irish citizenship applications on the basis of Irish Descent and Irish Associations
• E-Vetting: Electronic background check process for Irish Citizenship applications
• McGrath Mullan LLP is now providing support with Italian Citizenship applications
• Irish Citizenship for Children
• Foreign Birth Registration – Irish Citizenship through Grandparents
• Is it possible to obtain Irish citizenship through marriage?
• Irish Citizenship by Descent

The Irish immigration system provides a specific route for financially independent individuals who wish to reside in the State without working. This permission is granted under Stamp 0 by the Immigration Service Delivery.

Below is an overview of how the retirement permission works and what prospective applicants should consider.

What is Stamp 0?

Stamp 0 is a restrictive residence permission. It allows a person to live in Ireland on the basis that they:

• Are fully financially self-sufficient
• Will not access State benefits
• Will not engage in employment or business activities
• Maintain private medical insurance

It is commonly granted to retirees and individuals of independent means.

Financial requirements

Applicants must demonstrate that they have sufficient guaranteed annual income to support themselves in Ireland without recourse to public funds.

As a general benchmark, the authorities require:

• A minimum annual income of €50,000 per person
• Access to additional funds to cover unforeseen major expenses

Financial documentation must be professionally prepared and independently verified by an Irish-based accountant. The presentation and structure of financial evidence are critical to the success of the application.

The application process

The process typically involves:

1. Applying for retirement permission from outside Ireland
2. Obtaining a D-Reside visa if the applicant is from a visa-required country
3. Completing registration formalities upon arrival

Even where a person is not visa-required, prior approval is necessary before relocating.

Each application is assessed individually, and approval remains subject to the discretion of the immigration authorities and border control officers.

Important considerations

Retiring to Ireland is not simply a relocation decision. It involves:

• Careful financial planning
• Tax and estate considerations
• Healthcare arrangements
• Long-term immigration strategy

Stamp 0 does not automatically lead to citizenship, and long-term residence planning should be structured from the outset.

How we can assist

At McGrath Mullan LLP, we advise international clients on retirement-based residence applications, ensuring that:

• Financial eligibility is properly assessed
• Documentation is strategically structured
• Applications are professionally presented
• Risks are identified and mitigated early

If you are considering retiring to Ireland, we would be pleased to advise you on your eligibility and guide you through the process with clarity and confidence.

To discuss your circumstances in detail, please contact our immigration team at info@mcgrathmullan.ie or all us +353 (0) 1 873 5012.

More legal articles from McGrath Mullan Solicitors:

• The Interplay Between Immigration Laws in Ireland and Northern Ireland
• Continuous Residence and Naturalisation
• Eligibility for a Stamp 4 EUFAM application based on marriage or de facto partnership with an EEA National
• Recognition of Foreign Divorces
• Family reunification for spouses and partners of Irish nationals: What you need to know?
• Spouse of an Irish Citizen Visa Application
• Naturalised Irish Citizen but living abroad?  Now read on…

The Common Travel Area 

The Common Travel Area (CTA) is a longstanding arrangement allowing free movement of Irish and UK citizens across both jurisdictions. This means Irish and British citizens do not require visas or residence permits to live or work in either Ireland or Northern Ireland. However, for non-Irish and non-British nationals, immigration rules diverge sharply at the border.  

Calculating Residence in Northern Ireland for Irish Citizenship 

Irish law requires “reckonable residence” to be physically in the State (the Republic of Ireland). Time spent living in Northern Ireland does not count towards the residency requirement for Irish citizenship, save in the case of a spouse or civil partner of an Irish citizen which treats time in the “island of Ireland” as reckonable. 

Frontier workers  

EEA/Swiss and non-EEA citizens who were living in one jurisdiction and working in the other (frontier workers) prior to 1 January 2021 retain their rights.  Those taking up their frontier worker status after that face more complex requirements post-Brexit, including permits and compliance with both Irish and UK immigration systems.  

More legal articles from McGrath Mullan:

• Change of Employer Applications
• Thinking of Selling your Property? These are the Documents you Need.
• Visas for Volunteers
• What documents do I need when applying for Foreign Birth Registration? Are there alternatives to what is asked for?
• Employment Visa Appeal
• eConveyancing in Ireland
• Continuous Residence and Naturalisation
• Eligibility for a Stamp 4 EUFAM application based on marriage or de facto partnership with an EEA National

 In a decision 25^th July 2025, ​ Ms. Justice Siobhán Phelan refused Bulent Hicsonmez’s application for leave to proceed with judicial review. ​ Mr Hicsonmez’s application for naturalisation had been rejected because he had been absent for more than 117 days in the year prior to his application. 

The argument that the application of Section 15C of the Irish Nationality and Citizenship Act, (the amendment was introduced in 2023), was retrospective was misconceived. ​ The court held that the provision applied prospectively to applications made after its commencement on July 31, 2023, and the applicant’s application was submitted in June 2024, well after the provision came into effect. ​ 

The court rejected the argument that the Minister had discretion to waive the statutory conditions under Section 15C. ​ It clarified that the Minister’s discretion only arises if the statutory conditions are met, and the applicant’s absences far exceeded the allowable limits. ​ 

What is not so clear is whether absences from the State in the other years prior to the application will cause an application to fail.  The application form still asks about all absences.  It would be wise to limit absences to less than 70 days where possible, in every year of the five prior to the application to be sure and not just the final year.

If you would like to discuss this or any other legal matter, please email McGrath Mullan’s office info@mcgrathmullan.ie or call us here +353 (0) 1 873 5012

More Legal News from McGrath Mullan LLP:

• Family reunification for spouses and partners of Irish nationals: What you need to know?
• Probate: 10 steps to kick-start the administration process
• Spouse of an Irish Citizen Visa Application
• Eligibility for a Stamp 4 EUFAM application based on marriage or de facto partnership with an EEA National
• Employment Permits for Circus Artistes in Ireland: Key changes coming from November 2025
• Green Leases

Legal and Administrative Basis

According to DETE:

“DETE does not issue employment permits for jobs in businesses where at the time of application more than 50% of workers are from outside the EEA. This is called the ‘50:50’ rule.”

In practice, this means an application for an employment permit will be refused where, at the time of submission, more than half of the workforce based in Ireland are non-EEA nationals.

This requirement applies equally to large corporations and small enterprises and focuses exclusively on employees physically located in Ireland, regardless of global staffing or multinational structure.

Specified Exceptions

There are specific, limited exceptions to the 50:50 Rule, which allow employment permits to be granted despite non-compliance with the general threshold:

1. Newly Established Companies (Relevant Only for General Employment Permits – GEP)

Where an employer has been registered with the Revenue Commissioners for less than two years as an employer, the 50:50 Rule does not apply, provided that:

• The company is a client of Enterprise Ireland or IDA Ireland; and
• A letter of support is submitted by either of these agencies.

This exemption is designed to encourage foreign direct investment and support early-stage companies, particularly in export-driven or innovation sectors.

2. Employment Permits Issued Before 1 October 2014

The 50:50 Rule does not apply to employment permits granted prior to 1 October 2014. Renewals or modifications of such permits are exempt from the current ratio requirements.

3. Single-Employee Companies

Where the applicant will be the only employee of the business in Ireland at the time of application, the 50:50 Rule is not triggered.

Upcoming Change Effective from 2 September 2024:

This exemption has been revised. As of 2 September 2024:

• The first application for an employment permit by an employer with no existing employees will remain exempt;
• However, when a second application is submitted for the same employer, the 50:50 Rule will automatically apply;
• In other words, from the second application onwards, the employer must ensure that at least half of the workforce in Ireland consists of EEA/Swiss nationals.

This development will significantly impact start-ups and sole traders, necessitating a proactive workforce planning strategy.

4. Contract for Services Arrangements

Where a non-EEA contractor or sub-contractor is engaged through a contract for services, compliance with the 50:50 Rule may be demonstrated by:

• The client company;
• The contractor; or
• A relevant subcontractor.

This exception recognises the fact that international contractors may not yet have a majority-EEA workforce, particularly in highly specialised technical sectors.

If you have any queries about employment permits in Ireland, please feel free to contact our team at info@mcgrathmullan.ie

More Legal Articles from McGrath Mullan LLP:

• Green Leases
• Recognition of Foreign Divorces
• General Employment Permits – What you need to know
• Family reunification for spouses and partners of Irish nationals: What you need to know?
• Affidavit of testamentary capacity
• Wills and a Child’s Entitlements

1. If you already have permission to be in Ireland:

• If you hold a valid residence permission such as stamp 1, 2, 3, or 4, or entered with a ‘D’ Join Family visa.
• If you are a non-visa national, you may also be eligible if you’ve been granted a “Join Spouse” or similar immigration stamp.

2. If you do not have permission to be in Ireland:

• Even without current permission or if you entered on a ‘C’ short stay visa, you may still qualify, as long as you meet specific criteria, such as being over 18 and living genuinely with your Irish spouse.

 
Required documents
 
The application for permission involves submitting several documents, such as:
 

• Your original marriage or civil partnership certificate.
• Passports of both you and your Irish spouse.
• Proof of your joint address and sufficient financial means.

 
How to apply?
 
The way you apply will depend on your current immigration status:
 

• If you are currently in Ireland and have valid permission, you will apply through the registration office, either by appointment or online via the ISD portal.
• If you do not have valid permission, you may need to submit your application through the DCC portal, depending on your specific situation.

 What happens after you apply?
 
If your application is approved, you will receive a letter from immigration service delivery (ISD) granting you permission to remain in Ireland. However, if your application is refused, you have the option to request a review of the decision.
 
Why choose McGrath Mullan LLP?
 
While the family reunification process may seem straightforward, it involves careful consideration of relationship details, documentation, and specific immigration circumstances. Our team of experts is here to ensure that all requirements are met and that your application has the best chance of success. Avoid errors that could delay or jeopardise your application.
 
At McGrath Mullan LLP, our experience in immigration law makes navigating the family reunification process simpler, offering expert guidance and ongoing support to ensure your application is processed correctly.
 
Contact us to learn how we can help you reunite your family in Ireland quickly and without complications. info@mcgrathmullan.ie

More legal articles from McGrath Mullan:

• New guidelines published for Irish citizenship applications on the basis of Irish Descent and Irish Associations
• Spouse of an Irish Citizen Visa Application
• Starting a Business in Ireland: The Start-up Entrepreneur Programme (STEP)
• Commercial Property: Tenant’s Renunciation of Entitlement to Long Term Lease
• Critical Skills Employment Permits

Where to register

All first-time registrations must now be completed in person at the registration office located at 13-14 Burgh Quay, Dublin 2. To book an appointment, applicants must create or log into their account on the Digital Contact Centre (https://portal.irishimmigration.ie/en/). Each appointment is linked to the applicant’s unique profile.

Required Documents

Applicants must bring:

• A valid passport or equivalent document.
• A completed address form received with the appointment confirmation email.
• Printed copies of all required supporting documents.
• A €300 registration fee (if applicable), payable by credit or debit card. Contactless and cash payments are not accepted.

Transition period for Garda stations

For appointments already scheduled at Garda stations outside Dublin, Cork, Kildare, Limerick, Meath, and Wicklow up to 31 January 2025, the Garda will complete these registrations. If applicants prefer to switch to ISD, they can notify the relevant Garda station and book a new appointment with ISD.

Renewals

Renewals continue to be processed online through the ISD portal, eliminating the need for in-person attendance. Applications for renewals are accepted up to 12 weeks before the current permission expires.

If you have any immigration related queries, please do not hesitate to contact our team at info@mcgrathmullan.ie.

Articles on Immigration Law by McGrath Mullan:

• Irish Immigration Service transfers renewal process nationwide
• Employment Permits – Change of Employer Applications
• E-Vetting: Electronic background check process for Irish Citizenship applications

E-Vetting is an electronic criminal background check conducted by the Garda National Vetting Bureau.

This process is a mandatory step in various official applications, including the Irish citizenship process, to ensure the applicant meets the character requirements set by the Department of Justice.

In the context of Irish citizenship, e-Vetting allows the government to verify any criminal record or behavior history that might affect the applicant’s eligibility. The system is electronic, making the process faster and more efficient.

How does e-Vetting work?

1. E-Vetting invitation: After submitting the initial citizenship form, the applicant will receive an invitation to complete the e-Vetting process. This could take a few months after submission.
2. Form completion: The applicant must provide personal details, including residential addresses for the past years, identity information, and consent for the background check.
3. Background verification: The Garda reviews the submitted data to identify any criminal history, both in Ireland and, in some cases, internationally.
4. Result: The e-Vetting result is sent directly to the Department of Justice for analysis in the citizenship application process.

Why is it important?

E-Vetting is essential for assessing the applicant’s “good character,” a key requirement for obtaining Irish citizenship. Any relevant criminal history or behavior that raises concerns could lead to the application being refused.

If you are in the process of applying for citizenship, ensure that you provide accurate and complete information for e-Vetting, as transparency is crucial to avoid delays or issues with the application.

Do you have any questions about your Irish citizenship application? Please do not hesitate to contact us at info@mcgrathmullan.ie.

Similar Articles from McGrath Mullan:

• Irish Citizenship for Children
• Irish Immigration Service transfers renewal process nationwide
• Three useful tips for your application for Irish Naturalisation
• Foreign Birth Registration – Irish Citizenship through Grandparents