Hi, thanks for your responses.
I want to move to Andorra for personal reasons. My brother is already there, contracting for an Irish company. He's able to pay quite low taxes, do lots of skiing and travel around mainland Europe. We're in our 30s, no kids. I'd like to live like he does! The move has nothing to do with the business really (but I can see that it could neg impact it which I don't want to happen). After the move the set up would be that my wife would be tax based in Ireland (because she has no choice) and I would be tax based in Andorra. She gets her salary, paid by PAYE and spends >180 days in Ireland. I would bill her company for my services. The tax advisor my brother uses can help me on the Andorran side. My concern is more Revenue and the issues.
I get its a bit convoluted. Does being married to and work for a company owner mean that we are pretty stuck in Ireland (unless she sells her stake in the company)?
No I guess it doesn't have to be Andorra, but wouldn't we have a similar problem in another country. I get that we could work without a permit in Spain maybe because it's in the EU...but it sounds like we might both be locked into being tax resident in Ireland.