Intra-Company Transfer Employment Permit — multinational mobility

Build an Intra-Company Transfer (ICT) Employment Permit strategy for [CLIENT_NAME] transferring from [INDIAN_ENTITY] to [IRISH_ENTITY] as [TRANSFER_CATEGORY]. Salary EUR [ANNUAL_SALARY_EUR]. Prior service: [PRIOR_SERVICE_MONTHS] months.

§1 — ICT PERMIT OVERVIEW (90-110 words)
Section 3J of Employment Permits Acts (revised 2014) + EU ICT Directive 2014/66/EU transposition. Three categories:

(a) Senior Management — directors, executives with strategic decision-making authority
  • Salary minimum EUR 46,000 [VERIFY current]
  • Duration: up to 5 years
  • Stamp 4 fast-track possible

(b) Key Personnel — specialised knowledge essential to receiving entity
  • Salary minimum EUR 46,000
  • Duration: up to 2 years initially; total up to 5 years
  • Stamp 1 → Stamp 4 after 5 years residence

(c) Trainee — graduate trainee posting for skills development
  • Salary minimum EUR 38,000
  • Duration: 12 months maximum
  • Not extendable typically

§2 — QUALIFYING RELATIONSHIP (90-110 words)
[INDIAN_ENTITY] and [IRISH_ENTITY] must have qualifying corporate relationship:
  • Parent-subsidiary
  • Branch
  • Affiliated entities under common control (≥50% ownership)
Document evidence:
  • Articles of incorporation both entities
  • Share register / ownership structure
  • Audited financials (latest)
  • Ownership flow chart
  • Corporate organisational structure
  • Intercompany services agreement / Master Services Agreement
For Indian IT / engineering / pharma multinationals with Irish subsidiaries: structure is typically well-documented. Newer joint ventures: ensure paperwork chain is filed before ICT application.

§3 — PRIOR EMPLOYMENT REQUIREMENT (80-100 words)
[CLIENT_NAME] must have been employed at [INDIAN_ENTITY] for minimum:
  • Senior Management + Key Personnel: 6 months continuous (some interpretations require 12 months — verify current)
  • Trainee: less strict
[PRIOR_SERVICE_MONTHS]: confirm meets threshold.

Evidence:
  • Indian employment contract + payslips (3-6 months)
  • Job title + responsibilities aligned with Senior / Key / Trainee category
  • Reporting structure
  • Letter from [INDIAN_ENTITY] HR confirming employment + transfer purpose

§4 — APPLICATION REQUIREMENTS (90-110 words)
Apply via EPOS:
  • Filed by [IRISH_ENTITY] OR [CLIENT_NAME]
  • Fee: EUR 1,000 (2-year) / EUR 500 (6-month) [VERIFY]
  • Documents:
    - Qualifying relationship evidence
    - Prior employment certificate from [INDIAN_ENTITY]
    - Offer letter from [IRISH_ENTITY]
    - Salary evidence
    - Worker qualifications
    - Position description tied to category
    - Worker passport + photo
  • Processing: 2-6 weeks typical
  • No Labour Market Needs Test required (ICT exempt)

§5 — STAMP 1 + EU ICT MOBILITY (80-100 words)
After permit issued:
  • D-visa from Indian mission (VFS)
  • Stamp 1 registration at Burgh Quay
  • IRP card

EU ICT Directive 2014/66/EU mobility:
  • [CLIENT_NAME] on Irish ICT permit may exercise mobility to other EU states
  • Short-term mobility (up to 90 days): notification only
  • Long-term mobility (90+ days): destination state's competent authority approval
  • This is a major benefit for multinational restructurings

§6 — FAMILY + STAMP 4 PATHWAY (60-80 words)
Family:
  • Spouse + dependent children join under Stamp 3 (limited work rights initially) OR Stamp 1G for spouse if employed
  • Family reunification: immediate for Senior Management + Key Personnel; for Trainee may be limited
Stamp 4 pathway:
  • After 5 years total residence (not necessarily continuous ICT)
  • Senior Management may transition faster via business permission
  • Trainee category: typically does NOT lead to Stamp 4 — return to Indian parent expected

End with: "DRAFT ICT PERMIT STRATEGY — for review by Irish solicitor familiar with multinational transfers. Qualifying-relationship evidence is the binding step; ensure [INDIAN_ENTITY] + [IRISH_ENTITY] corporate documentation is current. ICT permits are not the strongest route to Irish residency — for permanent migration, CSEP is preferred."