Tax Return – Tax Return for an Irish Limited Company
Tax return for a limited company in Ireland: What you need to know
An annual tax return must be submitted to the Irish tax authority (Revenue) on behalf of an Irish limited company. However, this obligation does not apply if the company is not liable for tax in Ireland. As a rule, there is no tax liability if the limited company is managed from Austria, Switzerland, Germany or another country and does not maintain a permanent establishment in Ireland.
Notifying the Irish Revenue
Even if there is no tax liability, the Irish Revenue must be informed of this. An informal letter to the Revenue is sufficient for this purpose. It is necessary to enclose a certificate of residence from the relevant German tax office. This certificate confirms that the limited company is resident for tax purposes in Germany.
Once the documents have been checked, the limited company’s tax file in Ireland is usually closed. This removes the annual obligation to submit a tax return in Ireland.
Last update on 17.08.2026 by Ronald Brozinsky.
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