Losses
Losses A trading loss incurred in an accounting period may be offset against trading profits which have arisen in the same period. The ...
Category Archives: Tax
Pensions
Occupational Pension schemes The treatment of pension schemes is broadly similar to that which formerly applied in the United Kingdom. ...
PRSI / USC
Universal social charge The universal social charge was introduced during the financial crisis to raise additional revenue. It applies ...
Corporate and Personal Tax
Rates In the absence of other considerations, Irish companies are subject to tax at 12.5% on their profits. Individuals are subject to ...
Tax Obligations
Tax Implications of Establishment In broad terms, the establishment of an Irish subsidiary would be required to maintain access to the ...
Tax and Incorporation
Tax Implications of Incorporation The establishment of an Irish subsidiary would be required in most cases to maintain access to the ...
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. ...