At Anthony Joyce & Co. Solicitors, we regularly advise clients from across the EU who are considering a move to Ireland and planning to avail of the country’s bankruptcy framework. One of the most important legal concepts in this context is the Centre of Main Interests (COMI). We’ve written this note to share some of the patterns and issues we’ve observed in practice, particularly for individuals relocating from other EU countries such as Germany, Spain, and France.
What is COMI?
COMI (Centre of Main Interests) is a legal term used to determine the country where a person’s bankruptcy should be filed. Under EU law, it refers to the place where you live and manage your financial affairs, including where you work, pay taxes, spend money, and receive post.
Irish courts carefully consider COMI in all cross-border bankruptcy cases. Simply having an address in Ireland is not enough. The evidence must show that Ireland has genuinely become the center of your personal and economic life.
We’ve outlined below some of the key factors that courts may examine, based on issues we’ve encountered with clients over the years.
Common COMI Issues We See
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Residence
- A lease agreement in Ireland is typically expected, and courts will often look for at least six months of continuous residence.
- Supporting documents like utility bills and PPS Number registration help reinforce the connection.
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Employment & Finances
- Being employed in Ireland is a strong indicator, especially when backed by payslips, tax records, and bank statements showing regular local transactions.
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Social Ties
- Judges may consider evidence of genuine social integration, such as joining a local gym or club, attending events, or consistently using Irish services.
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Travel & Disconnecting from Home Country
- Frequent travel back to the former country can raise red flags.
- Courts often look for signs that ties to the original country, such as residency, tax accounts, or ongoing insolvency proceedings, have been cut.
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Legal Formalities
- It is advisable to notify your creditors of your Irish address and, in some cases, swear an affidavit to confirm your move.
Why It Matters
In our experience, failing to properly establish COMI can lead to delays or rejection of a bankruptcy application. Courts are alert to attempts to exploit jurisdictional differences and will reject cases that appear insincere or unsupported.
We emphasise that this note is not a checklist or guaranteed guide, every case is assessed on its own facts. But the themes above reflect common factors we’ve seen play a part in successful (and unsuccessful) COMI arguments.
Final Thoughts
Relocating to Ireland for bankruptcy purposes is a significant legal step and should be treated as such. If you’re considering this path, we recommend seeking early legal advice to ensure the move is genuine, well-documented, and compliant with Irish and EU insolvency rules.
At Anthony Joyce & Co. Solicitors, we have experience guiding EU clients through this process, ensuring compliance with Irish law and EU Regulation 2015/848.
Contact us today for a consultation and let us help you build a strong case for a fresh start in Ireland.
