Non-Resident Irish Companies

Introduction
Irish tax and company legislation combine to offer an attractive vehicle for those wishing to trade through an offshore entity. As a well established jurisdiction with developed EU based legislation, Ireland is an interesting and respected alternative to many of the well known tax havens. Furthermore, as a Member of the European Community, an establishment in Ireland can offer access to trade in the EU.

Taxation
An Irish incorporated but non-Irish resident company which does not have any Irish sourced income or gains will not be liable to Irish income tax, corporation tax or capital gains tax. Irish corporation tax may be levied to the extent that the Irish company conducts trade in Ireland through a permanent establishment in Ireland.