HOLDING COMPANY IN IRELAND

HOLDING COMPANY IN IRELAND

MALONE & CO.
 

The tax advantages of an Irish company:

  • 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