Courts Lower Courts The civil courts in Ireland comprise the District Court, the Circuit Court and the higher courts. The District Court and ...
Legal Profession Solicitors The Irish legal and civil litigation systems are broadly similar to that in the United Kingdom. The legal profession ...
Taxes on Income Tax on Trading Income The system of taxation of trade/business income in Ireland is broadly similar to that in the United Kingdom. The ...
Employee Taxation Tax and Employees The tax position of employees depends on their exact circumstances. The most important consideration in relation to ...
Employee Reliefs Assignee Relief The special assignee relief program may apply to employees assigned to Ireland for a period of at least a year. The ...
Tax of Employee Benefits Benefits in Kind Taxable benefits include certain benefits in kind and other benefits made available by the employer to the employee. ...
Tax Administration Registration for Tax A new resident is obliged to register with the Department of Social Protection in order to be issued with a ...
Capital Taxes Capital Gains Tax The Irish system of capital gains tax, is broadly similar to that in the United Kingdom. However, the annual tax ...
Income Tax Basis Scope of Income Tax Irish income tax applies to income arising in Ireland. This includes income earned from an employment or a service ...
Share Based Remuneration Employee share schemes Employee share schemes contain many of the features found in the United Kingdom. In the same way, there are a ...