Maura Ginty
Ireland’s Innovation tax regime for SME’s

While such tax supports can apply to all Irish companies, due to lack of take-up in the sector, they have become more targeted at SMEs - most recently with the announced increase in the R&D tax credit to 30% for such entities.

Tax planning

Irish gift and inheritance tax - What you need to know when moving to Ireland

In Ireland, tax applies to gifts or inheritances at a rate of 33% on the value received by the beneficiary. This can apply widely and even non-Irish individuals moving to Ireland could be in scope. However, this tax can be planned for and in some cases, the liability can be minimized or may not even arise at all.

Earnouts for a Vendor - Irish tax aspects

Earn-outs are a common feature of M&A transactions and can play a large part in deal negotiations. This is especially important for the vendor because the Irish tax analysis may not always be they would initially expect. Indeed, when it comes down to it, there may be other options which better suit the deal objectives for both parties.

Share schemes for Private Irish enterprise – KEEP and its alternative

Employee share ownership plans suit very few private Irish business. For those businesses, the targeted KEEP tax incentive can be a valuable relief. There are other options here too - but sometimes it can be better to just keep the plan simple

Leaving work to start your own business - you may be entitled to a tax refund

Start Up Relief for Entrepreneurs SURE is a tax refund scheme for individuals who leave an employment and set up their own Startup. A Founder can receive a refund of up to 41% (being top Irish tax rate) of capital invested in a new venture via a repayment of Irish payroll taxes. You can go back 6 years to reclaim the tax.