S.L. 123.168 Art. 3Qualifying contract.

(1) Income from a qualifying contract of employment qualifies under these rules when it is received by a beneficiary and consists in income subject to tax under article 4(1)(b) of the Act

(exclusive of the annual value of any fringe benefits) of a minimum of forty-five thousand euro (€45,000) and consists of emoluments from an eligible office.

(2) A qualifying contract of employment shall be considered to be such if the employment activity contemplated in the contract of employment is an eligible office.