Irish Law – Page 6 – Brexit Solutions

Scope of Corporation Tax Irish Corporation tax is charged on the profits and gains of an Irish resident company. It is also charged on ...

Tax Residence A company or other corporate is deemed resident in Ireland if it is managed and controlled in Ireland. An Irish ...

Capital Gains Capital gains are subject to a 33% tax rate. The rules applicable to calculating corporate capital gains are the same as ...

Qualifying Research and Development Irish company tax provides relief for qualifying research and development expenditure. There is a ...

Traditional Capital allowances/ Depreciation As in the United Kingdom depreciation in the accounts is added back in the trading income ...

Dividends from Abroad Dividends paid out of trading profits from abroad are subject to 12.5 % rate where the company concerned is ...

Close Companies As in the UK, a close company is subject to provisions designed to counteract some corporation tax advantages ...

Dividends and Distributions A company making a distribution must within 14 days of the end of the month make a return to Revenue ...

Corporation Tax Administration Companies are generally assessed on the basis of an annual accounting period. Adjustments are made where ...

Family Leave for New Children There is a range of family-related rights for employees. They range from rights in respect of maternity ...

Brexit Solutions - An Irish Base