Jurisdiction(s):
Ireland

Ireland: TUPE transfers—transferor and transferee duties, information and consultation, due diligence, ETO dismissals, and WRC remedies

Published by a Lexis+ Ireland - Employment expert

Practice notes

Governing legislation

The process of transferring undertakings is regulated by SI No 131/2003 European Communities (Protection of Employees on Transfer of Undertakings) Regulations 2003 (Ireland) (SI No 131/2003 (IRL)), commonly known as the TUPE Regulations 2003 (IRL). These 2003 Regulations superseded SI No 306/1980 European Communities (Safeguarding of Employees’ Rights on Transfer of Undertakings) Regulations 1980 (Ireland), as later amended by SI No 487/2000 European Communities (Safeguarding of Employees’ Rights on Transfer of Undertakings) (Amendment) Regulations 2000 (Ireland). The earlier regime gave effect to the EU Acquired Rights Directive 77/187/EEC in Ireland.

Relevant transfers

Numerous European Court of Justice (ECJ) rulings have clarified what amounts to a transfer for the purposes of Directive 77/187/EEC and, in turn, the TUPE Regulations 2003 (IRL). A detailed review of that body of caselaw lies outside this Practice Note and is not attempted here. In essence, a transfer arises where the undertaking keeps its identity after the handover; in other words, where the undertaking is passed on as a going concern, shown by the new employer continuing or restarting the operation with the same or comparable activities, following the transaction. See also the ECJ decision in Spijkers v Gebroeders Benedik Abattoir CV, referenced in this context...

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Ger Connolly

Mason Hayes & Curran LLP

As a senior partner in the Employment Law & Benefits team and the distinguished head of the firm’s Business Immigration practice, Ger Connolly offers an unparalleled depth of expertise at the intersection of complex employment law and global mobility. His strategic counsel is highly sought after by a prestigious roster of clients, including: Renault, Xerox, UBS Bank, Intel, Kerry Group, SK Biotech, Meta, Vertiv, and Bank of Montreal.Beyond his thriving practice, Ger is a respected voice in the legal community. He is a frequently invited lecturer and his scholarship on employment issues has been published widely by both Irish and European trade and legal publications. His international focus is further evidenced by his active professional memberships in organisations such as the Employment Lawyers Association of England and Wales and the European Employment Lawyers Association, ensuring that his clients benefit from insights at the...

Web page updated on 22/05/2026

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