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There are many tax benefits of using an Irish tax resident holding company for wealth planning purposes, for example:

1. Ìý

   •ÌýÌýÌýÌý there is favourable tax treatment for dividend income received by the holding company from its trading subsidiaries

2. Ìý

   •ÌýÌýÌýÌý there is no withholding tax on dividends paid from an Irish holding company to EU/tax treaty countries and Ireland has an extensive network of Double Tax Treaties (73 currently in effect)

3. Ìý

   •ÌýÌýÌýÌý there is no capital gains tax on disposals of shareholdings in subsidiaries where conditions are met (TCA 1997, s 626B)

4. Ìý

   •ÌýÌýÌýÌý Ireland has a favourable tax regime for R&D and intangibles.

5. Ìý

   •ÌýÌýÌýÌý tax deductions are available for interest on qualifying borrowings

6. Ìý

   •ÌýÌýÌýÌý there is no withholding tax on qualifying interest and royalty payments

7. Ìý

   •ÌýÌýÌýÌý once a holding company is in place, sister companies may be formed to separate investment and trading assets or to protect the existing trade from risks associated