Galway · Ireland
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Ireland × Tax & International Structuring
Tax & International Structuring in Ireland
Tax and structuring for businesses, investments and deals that cross borders. In Ireland, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Who handles this workNamed WONE Global lead
Galway · Ireland- What happens next · 1WONE Global acknowledges your requirement and confirms what's involved.
- 2Circle Advisory runs its conflict checks.
- 3We confirm Kevin McSharry as your named lead.
- 4You agree scope and fees directly with the firm before work begins.
Ireland at a glanceUK & Ireland
Dublin · Tuesday 3 November
19:42
Local time
- Currency
- EUR
- Working week
- Monday – Friday
- Dialling code
- +353
- Region
- UK & Ireland
What the rules say in Ireland
Tax & International Structuring, the essentials
From the Ireland market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Essentials guide · Source-checked research98% of statements checked against a source47 checked against an official source0 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
Corporation tax is charged at 12.5% on trading income and at 25% on non-trading income, such as rental and investment income, and on excepted trades.
Irish resident companies and branches of non-resident companies trading in Ireland; whether income is trading income depends on the facts.Office of the Revenue Commissioners (Revenue) · checked 2026-10-19Large multinational and domestic groups within the scope of Pillar Two must pay a minimum of 15% tax on profits in each jurisdiction in which they operate.
In-scope groups only; the Revenue overview page does not state the EUR 750 million revenue threshold or the commencement dates.Office of the Revenue Commissioners (Revenue) · checked 2026-10-19Irish resident companies paying dividends must generally withhold Dividend Withholding Tax (DWT) at 25%.
Exemptions are available for qualifying residents and non-residents on completion of the relevant declaration.Office of the Revenue Commissioners (Revenue) · checked 2026-10-19A company resident in another EU or EEA state or a country with which Ireland has a tax treaty can be exempt from DWT if it is not controlled directly or indirectly by Irish residents and it gives the payer a completed exemption declaration (Form V2B).
Exemption is not automatic.Office of the Revenue Commissioners (Revenue) · checked 2026-10-19From 1 January 2026 the VAT rates are 23% standard, 13.5% reduced, 9% second reduced and 4.8% livestock.
Rates for particular goods and services are listed in Revenue's VAT rates database.Office of the Revenue Commissioners (Revenue) · checked 2026-10-19Revenue's VAT modernisation timetable requires VAT-registered large corporates to use mandatory e-invoicing and real-time reporting for domestic B2B transactions from November 2028, extending to businesses trading within the EU on a zero-rated basis from November 2029.
EU ViDA requirements for cross-border EU B2B transactions follow from July 2030. All businesses must be able to receive e-invoices from suppliers required to issue them.Office of the Revenue Commissioners (Revenue) · checked 2026-10-19The R&D Corporation Tax credit is 30% of qualifying expenditure for accounting periods starting on or after 1 January 2024, and is paid in three annual instalments.
The company elects whether each instalment is offset or repaid.Office of the Revenue Commissioners (Revenue) · checked 2026-10-19
Read the full guide: Tax, accounting and audit · Licensing, incentives and property
Scope
What the service covers here
- 01Review the proposed cross-border structure
- 02Identify direct and indirect tax exposures
- 03Consider withholding, treaty and transfer-pricing issues
- 04Coordinate implementation across the relevant jurisdictions
Key questions
What we will work through with you
- What needs to be decided before tax & international structuring work starts?
- Who is professionally responsible in each country?
- Which other work, such as tax or employment, must happen at the same time?
- What information and decisions are needed from the business?
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
Also in Ireland
Other services in this market
Appointed services show their named professional. Open positions link directly to the Expression of Interest form.
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Cases
What clients bring to Tax & International Structuring
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Ireland.
Urgent We've received a tax notice from another country. Do we have to pay?Tax assessments, disputes & managementUrgent We sell online to customers abroad. Do we have to register for their VAT or GST?Tax assessments, disputes & managementUrgent Tax was deducted abroad and again at home. Can we get it back?Payments, FX, digital assets & treasuryUrgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingWhat tax filings do we have to make in each country, and when?Tax assessments, disputes & managementHow should we price and invoice customers abroad so we actually get paid?Contracts, commercial disputes & collectionsAt what point do our sales abroad mean we need a local company?International tax planning & transfer pricingShould we reorganise how our regional business is run?International tax planning & transfer pricingCan we centralise finance, HR or IT in one country?International tax planning & transfer pricingHow do we move cash between our companies in different countries?Payments, FX, digital assets & treasury
WONE Global Intelligence
Ask about tax & international structuring in Ireland
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
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