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Ireland: Offshore Business Sectors


The development of the European single market during the 1980s and 1990s, together with a consistently pro-business attitude on the part of the Irish Government has seen the emergence of Ireland as one of the fastest-growing European states, and the establishment of the International Financial Services Centre in Dublin, along with the Shannon Airport tax-free area, has led to the development of a substantial offshore business sector, made more or less redundant in 2003 by Ireland's adoption of a universal 12.5% corporate tax rate.

According to the National Quarterly Household Survey for Q2 2012, total employment in the financial, insurance and real estate industries was 99,300, down from 105,100 in Q2 2011.

This section of the site describes the main business sectors in which 'offshore' or other tax-privileged regimes are available. The forms and structures used by these business sectors are described in Offshore Legal and Tax Regimes, and the legal basis for some of them in Law of Offshore.



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