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Taxation of Branches in Ireland

Updated on Monday 29th January 2018

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Taxation-of-Branches-in-Ireland.jpgForeign investors can open a company in Ireland by registering one of the business forms available under the local legislation. At the same time, foreign companies may operate on the Irish market through a subsidiary or a branch office. These entities are treated differently from a legal point of view and they have different taxation schemes.
 
Regardless of the entity chosen by the investors, both types of companies will be imposed with the corporate tax, which is available at the rate of 12,5%. Our team of specialists in company formation in Ireland can offer advice on the taxes applicable to an Irish branch office and a complete analysis on the main advantages deriving from the registration of this structure. 

 

Corporate tax for Irish branches 

 
The corporate tax in Ireland is applicable to branch offices only to the extent of their activities conducted in this country. The corporation tax is imposed on the branch for all its direct or indirect income, as well as from property income
 
The taxation of a branch depends on its residency. In the case of a branch representing a company which is a tax resident in Ireland, the respective entity will be charged with the corporate tax on its worldwide income, unlike the foreign company operating on the Irish market through the branch office. Our team of consultants in company registration in Ireland can provide further information on the main tax regulations arising from the residency of a legal entity
 
The branch is also liable to paying the capital gains tax applicable to the disposal of assets

 

Foreign tax credit for Irish branches

 
Foreign tax credit can be applicable to Irish resident companies operating through a branch outside the country. At the same time, this can be available for branches registered in Ireland by foreign companies residents of the European Economic Area (EEA) and it is granted in order to avoid the double taxation of the same income obtained through a commercial activity. 
 
The value of the credit can depend on the nature of the income and the term designates a right for reducing the overall taxation for specific types of income deriving for activities in foreign markets. Businessmen can contact our team of consultants in Irish company formation for consultancy services referring to the tax regulations imposed in this case.  
 

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