Irish Law – Page 3 – Brexit Solutions

Responsibilities Company directors have a range of general and specific obligations. Many of the core duties, which were formerly found ...

Losses A trading loss incurred in an accounting period may be offset against trading profits which have arisen in the same period. The ...

Occupational Pension schemes The treatment of pension schemes is broadly similar to that which formerly applied in the United Kingdom. ...

Universal social charge The universal social charge was introduced during the financial crisis to raise additional revenue. It applies ...

Rates In the absence of other considerations, Irish companies are subject to tax at 12.5% on their profits. Individuals are subject to ...

Tax Implications of Establishment In broad terms, the establishment of an Irish subsidiary would be required to maintain access to the ...

New Company/ Subsidiary In order to use Ireland as a base to provide services into other EU states and to form branches and further ...

Tax Implications of Incorporation The establishment of an Irish subsidiary would be required in most cases to maintain access to the ...

Licences The purpose of establishing a base or presence in the Republic of Ireland might be to sell and distribute products from ...

Services Rights At present, the EU treaties provide a comprehensive right for service providers in the UK to provide services ...

Brexit Solutions - An Irish Base