Taxes

We offer comprehensive tax advisory services for companies operating in Ireland – bilingual (German/English), practice-oriented, and with full consideration of international regulations.

In Ireland, companies face a range of tax obligations depending on their size and activities. These include:

• Corporation Tax in Ireland: Currently with three different rates, depending on turnover and business activity
• Value Added Tax (VAT) in Ireland: Including specific rules for intra-EU supplies of goods and services
• Payroll taxes and social security (PAYE, PRSI, USC) in Ireland: For companies employing staff
• Relevant Contracts Tax (RCT) in Ireland: Applicable to construction activities
• Capital Gains Tax (CGT) in Ireland: On the sale of assets such as real estate or company shares
• Capital Acquisitions Tax (CAT) in Ireland: On inheritances or gifts
• Dividend Withholding Tax (DWT) in Ireland: On distributions to shareholders

The German-Irish double taxation agreement is always taken into account to ensure that cross-border activities are managed efficiently and in compliance with applicable tax rules.

We provide detailed guidance on all relevant tax obligations, reporting requirements, and accounting standards applicable before both Revenue (Irish Tax Authority) and the Companies Registration Office (CRO).

Currently, we support more than 120 companies with their Irish tax obligations and the timely submission of tax returns and filings – including internationally active clients such as Krones Services Europe GmbH, the Parenteral Drug Association, and Friedmann Großküchen.

Relevant Contracts Tax (RCT) is a mandatory withholding tax procedure in Ireland. It applies to specific subcontracted services in the construction industry, forestry, and meat processing – including by foreign companies.

Unlike other taxes, RCT is contract-based. For every qualifying contract and payment, the principal contractor must submit a contract notification and a payment notification electronically to Revenue before making the payment. Late or missing notifications may lead to penalties and interest.

The applicable deduction rates depend on Revenue’s classification of the subcontractor:

• 0% – if exempt
• 20% – standard rate
• 35% – e.g. if the subcontractor has no Irish tax reference number

Our RCT services in Ireland include:

• Registration with Revenue
• Submission of contract notifications
• Submission of payment notifications
• Withholding and remittance of the tax
• Monthly reporting and year-end reconciliation
• Support with rate reduction, exemption, or reclaim procedures

We ensure full, timely, and compliant RCT handling for your projects in Ireland.

Even companies without a permanent establishment in Ireland may be required to register for VAT. This applies particularly if:

• Services are provided to or on immovable property located in Ireland (e.g. construction, installation, maintenance)
• Goods are imported into Ireland from a third country (e.g. the UK)
• Goods or services are supplied from within the EU and subject to Irish VAT

This is especially relevant for German companies serving the Irish market after Brexit.

Ireland applies different VAT rates depending on the nature and purpose of the supply. VAT returns are usually filed electronically every two months. Late or missing returns may result in penalties.

A key difference from Germany is that certain costs are not deductible for VAT purposes in Ireland – such as petrol and, in many cases, hotel accommodation (unless related to conferences, for example).

Our VAT services in Ireland include:

• Assessment of VAT registration requirements and execution of registration
• Preparation and filing of bimonthly VAT returns
• VIES returns (Intra-EU summary reports)
• Intrastat returns (statistical reports for EU goods movements)
• Advice on reverse charge, import VAT, and correct invoicing

We support you comprehensively in VAT registration and compliance in Ireland.

We offer professional bookkeeping services tailored to the needs of internationally active companies and subsidiaries in Ireland. We ensure compliance with all legal requirements, both under Irish law and international accounting standards (IFRS).

Our services include regular bookkeeping, preparation of financial statements, timely filing with the Companies Registration Office (CRO) and Revenue, as well as support in applying appropriate depreciation rules.

Companies without a permanent establishment in Ireland are often still required to operate Irish payroll and pay local taxes and social security contributions. This may apply when:

• Employees work in sales or service roles based in Ireland
• Staff are temporarily seconded to Ireland
• Employees work remotely from Ireland for a foreign company

We provide full payroll services in Ireland – reliable, punctual, and fully compliant with Irish employment, tax, and social insurance regulations.

Irish Tax and Social Contributions:

• Income Tax: Two progressive rates
• Universal Social Charge (USC): An additional tax, not part of social insurance
• Pay Related Social Insurance (PRSI): Social insurance contributions (lower than in Germany, but covering fewer benefits)
• From 2026, a mandatory auto-enrolment pension contribution will be introduced

Before starting work in Ireland, employees must obtain a PPS number (Personal Public Service Number). This is required for tax registration and to benefit from individual tax credits, which are typically granted to all employees.

Our payroll services in Ireland include:

• Registration of your company with Revenue for payroll tax purposes
• Full payroll processing (PAYE, USC, PRSI)
• Electronic submission of all payroll reports and returns
• Assistance with PPS number applications and tax setup for new employees
• Reporting of travel expenses and allowances, where taxable
• Delivery of monthly payroll journals, employee payslips, and payment summaries

We also advise on cross-border employment situations and ensure that your staff in Ireland are correctly reported and taxed – whether or not you have a physical presence in the country.

We currently manage payroll for over 50 companies operating in Ireland.

Germany’s tax system includes several key taxes that businesses must comply with, such as Körperschaftsteuer (corporate income tax), Gewerbesteuer (trade tax), Umsatzsteuer (VAT), and sector-specific taxes. We assist companies with tax registrations, filings, accounting, and payroll—often in close cooperation with trusted local partners.

Körperschaftsteuer (Corporate Income Tax)
Corporate income tax is levied on company profits and represents a core part of the German tax structure.

Gewerbesteuer (Trade Tax)
This local trade tax varies by municipality and adds to the overall tax burden on companies. It is partially deductible against corporate income tax.

Umsatzsteuer (Value Added Tax, VAT)
The standard VAT rate in Germany is lower than in Ireland. Companies must register for VAT and submit returns, usually monthly. We handle VAT registrations, compliance, and filings.

Construction Withholding Tax (Bauabzugssteuer)
Applies to subcontractor payments in construction. We support registration and compliance with these requirements.

Payroll, Social Security, and Accounting
Payroll in Germany involves progressive income tax rates (unlike Ireland’s two-rate system) and mandatory social security contributions by employers and employees, covering health, pension, and unemployment insurance. Employees relocating to Germany need to register with the local Einwohnermeldeamt.

Construction companies must also contribute to SOKA-Bau, a social fund providing benefits like vacation pay and pensions to workers. We include these contributions in our payroll services.

Our accounting services ensure compliance with German accounting standards and legal requirements, including bookkeeping and statutory filings.

We have successfully supported several Irish companies operating in Germany, including Sisk and Bennet, and frequently cooperate with local partners to provide comprehensive solutions.