53 articles found in Ireland

Tax-free share exits: Section 626B of the Taxes Consolidation Act 1997 allows qualifying corporate sellers to completely eliminate the 33% Capital Gains Tax (CGT) on share disposals. FDI screening timeline...

If you are a foreign visitor injured in Ireland, whether from a slip-and-fall in a Dublin hotel or a rental car collision on the Ring of Kerry, you have the...

Substance is mandatory: Establishing an intellectual property (IP) holding company in Ireland requires more than a registered address. You must demonstrate genuine economic substance and local decision-making to benefit from...

Guide to Director Fiduciary Duties in Irish Subsidiaries Foreign executives appointed to the boards of Irish subsidiaries often assume their responsibilities are identical to those in their home jurisdictions. This...

Where you hold and license your technology company's intellectual property (IP) determines your tax exposure, your funding options, and your exit strategy. Ireland and Luxembourg are the two heavyweight European...

Cross-Border Tax Compliance and Corporate Governance in Ireland: A Guide for Multinationals Many foreign parent companies treat their Irish board as an administrative formality. This is a costly mistake. Managing...

Cross-Border Commercial Arbitration Rules in Ireland: A Guide Choosing the right jurisdiction for resolving international business disputes prevents costly delays and safeguards your commercial relationships. Following Brexit, Ireland has emerged...

Moving proprietary software, patents, or trademarks to an Irish holding company offers significant commercial and tax advantages. However, protecting your assets and staying compliant requires absolute precision. Written agreements are...

Forum choice determines costs: The Workplace Relations Commission (WRC) is a "no-costs" forum where each side pays their own legal fees. The High Court operates on a high-risk "loser pays"...

Ireland has cemented its status as the premier European headquarters for global technology, pharmaceutical, and financial services companies. However, managing corporate operations from thousands of miles away introduces unique challenges...

Jurisdiction is Not Automatic: A standard choice-of-law clause does not grant exclusive forum rights. You must explicitly establish exclusive Irish court jurisdiction in writing to prevent costly forum-shopping. The Agent...

Unfair Dismissal Claims for Foreign Employees in Ireland Losing your job in a foreign country is an overwhelming experience, especially when your residency, income, and career stability are tied to...

Buying Residential Property in Ireland as a Non-Resident: A Legal Guide You do not need to be an Irish citizen or a resident to buy a home or an investment...

Irish land registration operates on a non-conclusive boundary system, meaning state property maps mark the general location of a plot rather than exact physical boundary lines. Unilateral removal or relocation...

Non-EU acquirers face two parallel, mandatory, and suspensory review tracks in Ireland: foreign direct investment (FDI) screening run by the Department of Enterprise, Trade and Employment (DETE) and merger control...

Mandatory notifications apply to non-EU, non-EEA, and non-Swiss buyers acquiring control or crossing 25% or 50% voting thresholds in Irish targets within sensitive sectors for transactions valued at €2 million...

EU-wide enforcement: Irish Commercial Court judgments benefit from direct recognition and enforcement across all 27 EU member states under the Brussels I Recast Regulation (EU) No 1215/2012. UK judgments must...

Irish Commercial Court vs. Fast-Track Arbitration: Tech Supplier Guide For foreign technology vendors selling software, infrastructure, or SaaS products into Europe, Ireland is frequently the focal jurisdiction for resolving commercial...

Mandatory M&A notifications apply when an EU target or merging party generates at least €500 million in EU turnover and the deal parties received over €50 million in aggregate non-EU...

Ireland's transposition of Directive (EU) 2022/2555 (NIS2) directly binds multinational groups that base their European headquarters, regional data hubs, or IT infrastructure in the State. Corporate directors face personal exposure...