Ireland is considered to be a very attractive ‘holding’ company location with many benefits for international business. The main tax advantages and incentives of an Irish holding company are as follows:

  • Low corporate 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

Please call or email us today if you need further information on setting up a holding company in Ireland or on any of the above.

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