Umzug nach Ireland: Steuern, Aufenthalt und Leben
So werden Sie in Ireland steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 8 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Ireland the top income tax rate is 52%, dividends are taxed at up to 52% and companies pay 12.5% corporate tax. Newcomers may use a special regime (0%): Non-dom remittance basis: foreign income/gains untaxed unless remitted. 15% CT for large MNEs.
How to move and become tax resident
You can become tax resident in Ireland from arrival once you take up residence (Elect residence in arrival year (s.819(3)) if you will be resident next year; else 183 days or 280 over 2 yrs (≥30 each)). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 8 open residence programmes in Ireland — see the list below.
Living there
Dublin has a temperate oceanic climate with winter highs around 8.4 °C and summer highs around 19.6 °C.
Key facts
| Höchste Einkommenssteuer | 52% |
|---|---|
| Dividendensteuer | 52% |
| Gewinnsteuer | 12.5% |
| Sonderregime für Zuzüger | 0% — Non-dom remittance basis: foreign income/gains untaxed unless remitted. 15% CT for large MNEs. |
| Steuerliche Ansässigkeit | ab Zuzug — Elect residence in arrival year (s.819(3)) if you will be resident next year; else 183 days or 280 over 2 yrs (≥30 each) |
| Typischer Aufenthaltsweg | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Klimatyp | temperate oceanic · 8.4° / 19.6° (Dublin) |
Aufenthaltsprogramme in Ireland
- Stamp 0 – Financially Independent / Retired Persons — Einkommen / Jahr CHF 47'000 · open · 2026-10
- Start-up Entrepreneur Programme (STEP) — Investition CHF 47'000 · open · 2026-10
- Critical Skills Employment Permit — Einkommen / Jahr CHF 38'450 · open · 2026-10
- General Employment Permit — Einkommen / Jahr CHF 34'400 · open · 2026-10
- EU/EEA/Swiss free movement (and Common Travel Area for UK citizens) — freeMovement · open · 2026-10
- Family reunification (non-EEA family of Irish citizens / Stamp 4 holders) — Einkommen / Jahr CHF 28'200 · open · 2026-10
- Irish citizenship by descent (Foreign Births Register) — ancestry · open · 2026-10
- Remittance basis for non-domiciled residents — specialTax · open · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Ireland to become tax resident?
ab Zuzug. Elect residence in arrival year (s.819(3)) if you will be resident next year; else 183 days or 280 over 2 yrs (≥30 each) Non-domiciled: remittance basis for foreign income/gains; split-year relief only for employment income
How much tax will I pay in Ireland?
In Ireland the top income tax rate is 52%, dividends are taxed at up to 52% and companies pay 12.5% corporate tax.
Which residence programmes does Ireland offer?
Stamp 0 – Financially Independent / Retired Persons; Start-up Entrepreneur Programme (STEP) (CHF 47'000); Critical Skills Employment Permit; General Employment Permit; EU/EEA/Swiss free movement (and Common Travel Area for UK citizens)
What is the usual way to move to Ireland?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.