Holding Companies In Ireland

Ireland has long been a destination of choice for holding companies because of its low corporation tax rate of 12.5%, its participation exemption and the general ability to pay and receive dividends free of withholding tax.

The recent decisions of Shire and UBM to re-locate to Ireland from the UK and the surge in interest from other UK based companies in re-locating their holding company operations to Ireland can be seen as proof of the continuing international appeal of Ireland as a holding company regime.

Ireland is of particular interest in the following circumstances:

• as a location for global or regional headquarters;

• to avail of the extensive exemptions from dividend withholding tax on dividends paid by an Irish company;