PREMIER SCC - Services

Holding Company

Due to its extensive network of double taxation treaties and the benefits deriving from being onshore EU jurisdictions, Ireland has becoming a leading location for establishing of holding companies ​Particularly, locating or re-locating a business in Ireland:
  • ​Dividend income is taxed at a corporation tax rate of 12.5%. Corporation tax at a rate of 25% applies to foreign dividends from other companies or from non-trading profits;
  • ​Capital gains tax exemption on the disposal of qualifying shareholdings (minimum 5% shareholding);
  • ​Ireland has no controlled foreign corporation or thin capitalisation rules;
  • ​Ireland has no capital duty or net wealth taxes;
  • ​Funding costs may be tax deductible.

Intellectual Property Registration and Management

Premier is an internationally recognized adviser in the defence and strategic exploitation of intellectual property’s right.

Offering a wide range of services, administrative and consulting, Premier is able to tactically take care of its client’s commercial brand, advising on the best jurisdiction to optimize payment on copyright or trademark royalties.

Irish corporations offer significant planning and structuring opportunities for cross border licensing and sub-licensing arrangements. Ireland, indeed, does not impose withholding tax on copyright or trademark royalties, even where such payments are made to non-tax territories (e.g. British Virgin Island, Seychelles) and most of Ireland’s tax treat provide that royalties paid from an overseas jurisdiction to Ireland should be taxable only in Ireland provided that the Irish Recipient of the royalties is the beneficial owner of the royalty income.

Special Purpose Vehicles

In light of its tax favourable regime and the extensive range of Double Taxation Treaty, Ireland is a leading jurisdiction for the establishment of a Special Purpose Vehicle (“SPV”). Section 110 of the Irish Taxes Consolidation Act, 1997, as amended. Premier’s team monitors the procedure to the duly establishment and the operation of the SPV ensuring that the entity is fully compliant with all laws and regulations. Particularly we provide the following services:
  • SPV incorporation via foundation or share trustee services;
  • Directorship services and Company Secretarial service;
  • Maintenance of the SPV’s statutory books, record and filing of all returns and declarations required