Advice on Foreign Share Renumeration & Pensions

When leaving Ireland or moving to Ireland from abroad, tax advice should be sought on the tax treatment of share remuneration schemes.

We can advise on the tax treatment of foreign shares, restricted stock units (RSU’s), stock options, and other share remuneration schemes.

This is particularly the case for non-Irish tax resident individuals who are planning to move tax residence to Ireland.

If you have a pension scheme outside Ireland and are considering a move here, again you should take advice on your pension plan before moving to Ireland.

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Get in touch with one of our experts

Tax Director

Anthony O’Callaghan

Partner

Olga Miller

Tax Director

Sinead Scanlan

Warren & Partners are a boutique Irish tax and business advisory firm based in Ballsbridge, Dublin. Our experienced-team of tax advisors will create unique tax solutions for your specific business needs.

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Following on from my article in February Entrepreneur Relief, Retirement Relief and the Interaction Between the Two, I intend to discuss in detail the definitions of “holding company” and “qualifying group” as they apply to anyone intending to claim Entrepreneur Relief (“ER”) under section 597AA of the Taxes Consolidation Act 1997 (“TCA”) on the disposal of shares in a holding company.

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The CGT reliefs commonly known as Entrepreneur Relief (“ER”) (contained in s.597AA TCA) and Retirement Relief (“RR”) (contained in both s.598 TCA where the disposal is to a third party), are well known and very valuable reliefs that are available to SME owners the length and breadth of Ireland. However, what is not well known or well understood, is the interaction between the two reliefs and how they apply simultaneously but more importantly how the reliefs can be maximised. We intend to deal with the interaction between RR on disposals to third parties under s.598 TCA and RR on disposals to children under s.599 TCA in a future article.

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