Ireland

Ireland offers the rare combination of an English-speaking EU member state with the world's only EU/UK Common Travel Area (CTA) — Irish citizens move freely between the UK, Ireland, and the EU. Generous citizenship by descent extends to anyone born to an Irish-born grandparent via the Foreign Births Register, making it one of Europe's most accessible descent routes. Standard naturalisation requires 5 years of reckonable residence in the prior 9 years plus 12 months continuous; dual citizenship is fully permitted. Personal income tax is high — the marginal rate (income tax + USC + PRSI) reaches roughly 52% on income above €70,044 — but the Special Assignee Relief Programme (SARP) provides a 30% exemption on qualifying inbound-assignee income above €100,000. Ireland is in the EU but not Schengen (it remains in the CTA with the UK). Healthcare is a mixed public/private model with HSE entitlement for ordinary residents; many residents supplement with VHI, Laya, or Irish Life cover. Banking for non-residents is more restrictive than in mainland EU — PPSN and Irish proof of address are typically required; Revolut and N26 are popular interim options.