Tax Advantages of an Irish Company include Corporate Tax Rate of 12.5%

Low Corporation Tax rate incentive of 12.5% on trading profits, without limit

Finance Act 2011 introduced an extension to the 0% corporate tax rate incentive for new start-up companies for the first three years of trading

Dividends received by an Irish holding company from trading profits of a subsidiary are generally taxed at 12.5% Corporation Tax

Limited transfer pricing legislation which only applies to large companies

Capital Gains Tax exemption incentive for disposal of shares in a subsidiary company subject to certain conditions

Extensive double tax treaty network

The ability to combine trading activities with its holding company function No ‘Controlled Foreign Company (CFC)’ or ‘Thin Capitalization rules’

Low capital start-up costs

HOLDING COMPANY IN IRELAND