IRLAND: Trotz rigorosem Sparprogramm bleibt der 12,5%ige Körperschaftsteuer-Satz
IRISH GOVERNMENT UNEQUICALLY SUPPORTS 12.5% rate of corporation tax
As a result of the very difficult economic climate much international comment has been made on the 12.5% rate of Irish corporation tax. The National Recovery Plan 2011-2014, which was published by the Irish Government today, unequivocally confirms the position.
"The Irish Government's position on corporation tax is unambiguous. The Programme for Government clearly states that the Government guarantees that the 12.5% rate of corporation tax will remain. Nothing is changed by this Plan. That commitment is protected, in an EU context, by the principle of unanimity in taxation matters.
While taxation has to play a part in restoring balance to our public finances, this will not apply to our corporation tax rate. A low rate of corporation tax on export-orientated activity has been a cornerstone of our industrial policy since the 1950s and the 12.5% rate is now part of our international ‘brand'. The contribution from the corporate sector will be made through the maintenance and creation of high value employment."