Why choose Ireland as a location for your group holding company?

Ireland’s attractiveness as a holding company location has increased significantly over the last number of years with a series of changes to the capital gains tax regime and the taxation of foreign dividend income along with the 12.5% rate of corporation tax which has been available since 1997. It is a world class location for holding/headquarter companies Shared Service Centres IP structures Central Entrepreneur/Principal structures and R&D Centres.  In addition to an attractive corporate tax regime Ireland is an EU Member State and has a well educated workforce.

Among the key attractions for holding companies from a corporate tax perspective are:

• 12.5% corporate tax rate applies to trading income and dividends received from trading subsidiaries in EU/tax treaty countries or from any trading subsidiary where the group is listed on a recognised stock exchange in the EU or a tax treaty country.
• While foreign dividends are taxed...