Intra-Company Transfer Permit

The Intra-Company Transfer Permit allows an existing employee to transfer from an overseas company to a connected company in Ireland. The overseas entity remains the employer throughout the transfer.

Who it covers

There are three categories: senior management, key personnel with specialised knowledge of the group’s operations, and trainees on a defined training programme.

The applicant normally needs a minimum period of employment with the overseas company before transferring. A recent hire who has not completed that period cannot use this route.

Evidence of the company relationship

The application must document the connection between the Irish and overseas entities, such as a group, subsidiary or branch relationship. Company registration documents, group structure charts and audited accounts are the usual evidence.

Check that these records establish the relationship before preparing the application. A commercial connection alone may not provide the evidence required.

Duration and employment arrangements

The permit covers the specified transfer period and is not a settlement route. Continued employment abroad affects payroll, tax and social insurance, which should be addressed before the transfer begins.

Where the Irish entity intends to employ the person permanently, consider the requirements of a Critical Skills or General Employment Permit.

Where applications go wrong

Applications need evidence of the required overseas service, the group relationship and the proposed transfer role. A general job description may not explain the specialised knowledge involved.

The role description should explain why the transfer requires knowledge that could not simply be recruited for in Ireland.

Common questions

Does time on an ICT permit count towards citizenship?

Residence in the State on a valid permission generally counts. An ICT permit is time-limited and does not offer the same long-term residence options as other permits, so permanent relocation needs separate consideration.

Can the person be hired directly by the Irish entity instead?

Yes. Where the Irish entity will employ the person on Irish terms, a Critical Skills or General Employment Permit may be more suitable.