top of page

Foreign investment in Ireland

The Irish government is keen to promote an environment which is attractive for foreign investment.  The low corporate tax rate for trading profits of 12.5%, coupled with many tax exemptions , 72 global tax treaties and incentives to invest, make Ireland a very attractive jurisdiction in which to set up a company. Over the years we have worked with various clients ranging from Multi-nationals to individual sole traders and partnerships.

Tax reliefs form an important part of the total incentive package available to overseas companies establishing a business in Ireland.  Foreign investment  incentives in Ireland include:

  • Holding company regime; no capital gains tax on disposal of shares in a subsidiary company;

  • Research and development (R&D) credit;

  • Capital allowances for expenditure on intangible assets;

  • Low (if any) tax on certain foreign dividends;

  • Tax allowances for Intellectual Property;

  • EU parent/subsidiary directive;

  • No withholding tax for certain payments of dividends, interest and royalties;

  • Credit for tax on foreign branch profits;

  • Low Capital Gains Tax (CGT) exemption on disposal of company shares;

  • Reorganisation and restructuring tax reliefs;

  • Intellectual property stamp duty exemption;

  • No thin capitalisation or CFC rules;

  • No Transfer pricing rules for companies with Revenue below €750,000;

  • Employee grants of up to €18,000 for each employee

 

Our area of expertise is assisting Irish and foreign companies with tax efficient corporate structuring. We advise many companies coming into Ireland on how to set up and run a business. We can organise the company formation, local tax registrations of the company and advice on the global and Irish structure of the group to reduce the tax liability as far as possible. We can then go on to manage the businesses day to day affairs including bookkeeping, accounts,  tax returns, companies office returns and payroll.

We are not a standalone firm; we have contacts in virtually every country around the world, which provide us with local advice and tax planning ideas available in their country. This resource allows us to offer a more complete service to our clients, advising on a broad array of issues arising in their company. “Knowing who to contact is always a great start to answering any query”

 

 

 

 

 

bottom of page