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How do we ensure that our ltd company is 'tax resident' in Ireland and qualifies for 12.5% OR 0% corporate tax rate?

26 February 2013 By Ann Donnelly


There are a number of key issues that are relevant some or all of which need to be in place to demonstrate that the company has 'central management & control' in Ireland i.e where key policy decisions are made, where the majority of Directors reside, where the negotiation of major contracts is made, where the company's head office is based, having Irish based employees, Irish business address, board meetings held in Ireland, Irish bank account and accounting etc are all contributing factors.

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