Ireland’s attractiveness as a holding company location has increased significantly over the last number of years with a series of changes to the capital gains tax regime and the taxation of foreign dividend income along with the 12.5% rate of corporation tax which has been available since 1997. It is a world class location for holding/headquarter companies Shared Service Centres IP structures Central Entrepreneur/Principal structures and R&D Centres. In addition to an attractive corporate tax regime Ireland is an EU Member State and has a well educated workforce.
Among the key attractions for holding companies from a corporate tax perspective are: