Ireland’s participation exemption is a landmark development in our tax framework, designed to enhance Ireland’s appeal as a leading global hub for business. This exemption eliminates Irish corporation tax on qualifying foreign dividends and capital gains from substantial shareholdings, offering clarity and certainty to companies with international operations.

What Does It Mean for You?
The participation exemption allows businesses to manage cross-border structures more efficiently, ensuring competitiveness and simplifying compliance. To qualify, specific thresholds must be met, such as holding a minimum of 5% in the foreign entity and meeting jurisdictional requirements.

Ireland at the Centre of Global Business
As a proven destination for international investment, Ireland continues to lead in offering a tax regime that supports innovation and growth. This exemption solidifies Ireland’s position as a strategic location for multinational enterprises.

How We Can Help
At HLB Ireland, we bring together local expertise and global perspective. Our team will work with you to navigate the nuances of this exemption, helping to optimise your structure and unlock new opportunities for growth.

Contact Bruce Stanley, Tax Partner, to learn more about how we can help your business thrive.