Ireland as a Base for European Business

• Introduction
• Irish Government’s Attitude To Foreign Direct Investment (FDI)
• Typical Trading Structures for Doing Business in Ireland
• Irish Tax Incentives Attracting Overseas Investment
• Banking & Finance in Ireland
• Ireland’s Intellectual Property Framework (IP)
• Other Factors
• Conclusion

Ireland’s Intellectual Property Framework – IP

Ireland’s IP structure is considered to be one of the strongest in Europe.

The main legislation seeks to protect patents, trade marks, copyrights and designs.

Patent Royalty Income Exemption

There is a patent royalty income exemption on income received by an Irish resident individual from ‘qualifying patents’ up to € 5 million during a relevant period.

The research, planning, processing, experimenting, testing,devising, designing,developing or similar activity leading to the innovation must be carried out in an a state of the European Economic Area – EEA.