12.5% for trading activity
Trading income generally attracts 12.5%; non-trading income such as rents or investment returns generally attracts 25%. Covered large groups also face minimum-tax rules.
Official source: 12.5% for trading activity
Your Ltd in Ireland. From one source.
An EU company, English-speaking, known to customers and banks.
Price on request. Fixed quote after the structure call, in writing before you engage us.
Request a quoteBook a call- 12.5%Corporate tax · trading income
Key facts.
- Taxation
- 12.5% on trading income; 25% on non-trading income. Knowledge Development Box: effective 10% on qualifying IP profits. The 15% minimum tax applies only to groups with EUR 750 million revenue.
- Substance
- Registered office is a service address, not an office; annual return, financial records, annual accounts, tax and VAT returns where applicable.
- Director
- EEA-resident director required; otherwise a section 137 bond arranged separately. Separate company secretary and registered office included for 12 months.
- Best suited to
- For entrepreneurs with international customers who want an English-speaking EU company and can organise demonstrable business activity in Ireland.
As of 30 October 2026, sources at the end of the page. All countries compared
Your GCS formation package.
Price on request. Fixed quote after the structure call, in writing before you engage us. The scope depends on legal form and plan.
The structure call fee is credited.
One Ltd with one individual shareholder and an EEA-resident director.
Included in the package
- Formation preparation, document review and a dedicated GCS contact.
- Incorporation including government, local formation, translation and certification fees required for the standard case.
- CRO incorporation, tax registration, registered office and a separate company secretary for twelve months.
- Digital incorporation documents and a schedule of ongoing obligations.
From the second year
as quoted — Basic administration, renewing the included address and local statutory roles, plus routine register filings and related registry fees. Excluding applicable VAT; accounting provides any required financial information.
Budgeted separately
Share capital where the country requires it, taxes on your activity, bookkeeping, financial statements, tax returns and, where applicable, audits are outside the formation package. Physical offices, operational substance, nominee directors, special licences and additional entities are quoted separately. Bank-application support does not guarantee acceptance.
Potential advantages for your business.
Knowledge Development Box
Qualifying profits from internally developed intellectual property can receive an effective 10% rate, subject to eligible R&D. The current extension covers periods beginning before 1 January 2027.
Official source: Knowledge Development BoxCompany form and special regime
A private company limited by shares (LTD) can have one director, with a separate secretary. Without an EEA-resident director, an eligible alternative such as a section 137 bond must be arranged separately.
Official source: company formAs of 09/2026. Benefits depend on activity, actual management, residence and personal circumstances. Company taxation is not the shareholder’s total tax burden.
What this company can offer.
- 12.5% on qualifying trading profits
- KDB: 10% on qualifying IP profits
- English-speaking EU company using the euro
Plan for an EEA-resident director, company secretary, accounts and actual management.
When this country fits.
For entrepreneurs with international customers who want an English-speaking EU company and can organise demonstrable business activity in Ireland.
Substance and management.
Plan the registered office, management and business activity together. An address for correspondence does not establish a physical office or Irish management. A company without an EEA-resident director needs a separate solution.
- A Ltd separates the company from its shareholders. Tax treatment depends on whether income arises from trading, investments or distributions.
- Trading profits pay 12.5%. The 15% minimum tax (Part 4A TCA) applies only to groups with at least EUR 750 million revenue, not to a single-shareholder Ltd. As of 10/2026.
- The package assumes an EEA-resident director. A separate secretary is appointed when there is only one director.
From context to execution.
Review
Ownership, activity, residence and the countries involved.
Agreed sequence
Responsibilities, document checklist and open specialist questions.
Coordination
Company or residence documents, banking preparation and local professionals within the agreed scope.
Handover
Documents and a schedule of ongoing obligations.
Document review, specialist clearance, filing and account or status decisions follow separate processes. Authority and bank decisions cannot be guaranteed.
Ongoing duties.
Annual returns, financial records, accounts and any tax or VAT returns require ongoing administration. The pricing section separates basic administration from accounting.
From a German perspective.
Irish incorporation does not end German tax obligations. Management, residence, permanent establishments, distributions and any controlled-foreign-company rules need assessment with the relevant professionals before trading.
Management & permanent establishment
Actual central management and fixed business facilities can create German tax exposure; a foreign registered address is not sufficient.
Sections 10 / 12 AOControlled foreign companies
Control, income type and actual taxation matter. The low-tax threshold is below 15% (as of 09/2026); EU/EEA substance rules require evidence.
Sections 7–13 AStGForeign-interest reporting
Foreign businesses and shareholdings may trigger notification duties. Conditions, thresholds and deadlines need review.
Section 138(2) AOExit taxation
Departure or restrictions on German taxing rights can trigger taxation of unrealised gains on covered interests, subject to personal conditions.
Section 6 AStGRemaining German interests
German nationals meeting all relevant conditions may face extended limited taxation for up to 10 years after the departure year (as of 09/2026). Preferential taxation alone is insufficient.
Section 2 AStGTax treaties
Residence, income, entitlement and the current treaty text determine relief. The existence of a treaty is not a blanket exemption.
Treaty statusThis overview does not replace case-specific review by directly appointed, qualified legal and tax professionals.
Guides and terms for this country.
Choosing a legal form abroad: LLC, Ltd, OÜ or Sp. z o.o.?
LLC, Ltd, OÜ or Sp. z o.o.: the eight forms GCS incorporates all have limited liability and differ in statutory roles and tax model. The most flexible is the US LLC: online, no presence required, no US income tax without US business activity. A comparison with table, examples and the recommendation of which form suits which way of life.
Formation30 October 202619 min
What forming abroad costs: the package, the fees and the items beside it
A formation price is only a number once it is clear what it includes. This article breaks the cost of a company abroad into government fees, statutory roles, bookkeeping and tax, shows the GCS packages for eight countries, describes the process from first conversation to handover and shows why the US LLC offers location-independent entrepreneurs the best balance of cost and flexibility.
Formation21 September 202617 min
After incorporation: annual filings, bookkeeping, registers. The compliance calendar of a company abroad
Incorporation starts the calendar. Every jurisdiction requires at least one register filing, bookkeeping and tax returns each year, many even from a dormant company. This article lists the obligations by country with deadlines and government fees, sets out what GCS takes over from year two and recommends confining the calendar to one country: the one you live in.
Formation30 October 202616 min
Terms in the glossary.
Worth knowing.
Does 12.5% cover all income?
No. Trading and non-trading income are treated differently. Personal distributions and minimum-tax rules need separate consideration.
Is Ireland still in the EU?
Yes. The Republic of Ireland belongs to both the EU and the euro area.
Do I need an Irish director?
An EEA-resident director is generally required but need not live in Ireland. Actual management and statutory alternatives are separate questions.
Does the price include share capital?
No. Share capital belongs to your company. The package includes the specified incorporation services and fees.
Let us plan your company in Ireland.
Tell us your current residence, your business model and your timeframe. In the 15-minute introductory call we establish whether your plans fit what we do.
15 minutes, free of charge. Pick a time in the calendar. Prefer writing? Use the enquiry form