Tax Services - Stamp Duty

Stamp duty is a complex tax which mainly arises on transactions relating to Irish property or concluded in Ireland.

At Byrne Curtin Kelly, we have years of experience and can guide you through the complexities of this tax and provide commercially focused advice on how to manage your stamp duty liability. We would be happy to advise you on any area of Irish stamp duty and is part of a worldwide network that can advise on stamp taxes in any foreign jurisdictions in which you may be conducting business.  Our services include

 

Property

  • Commercial property acquisitions
  • Sub-sales
  • Site sales combined with building agreements
  • Leases and agreements to lease
  • Residential property reliefs
  • Exchanges of land
  • Land partitions and divisions
  • Options over property
  • Repossessions
  • Transfers to charities

 

Transfers within Corporate Groups

  • Claiming associated companies relief on group transfers
  • Advising on entitlement to relief where partnerships / foreign entities in group
  • Liquidations
  • Alternative structures

 

Dealings with Revenue

  • Submission of documents for adjudication
  • Obtaining stamp duty refunds
  • Discussing and liaising with Revenue on your behalf

 

Reconstructions, Mergers and Acquisitions

  • Share for share transactions
  • Share for undertaking transactions
  • Insertion of Irish holding company
  • Mergers / dissolutions of foreign entities involving transfers of Irish assets
  • Splitting operating assets from property assets within a group
  • Corporate acquisitions

 

Succession Planning / Estates

  • Transfers to and from trusts
  • Transfers to family members
  • Relief for transfer of site to child
  • Gifts of property
  • Transfer under a will / on an intestacy
  • Disclaimers
  • Deeds of Family Arrangement
  • Asset transfer structuring

 

Financial Services Instruments and Products

  • Debt factoring Agreements
  • Swaps, Forwards, Futures
  • Option Agreements
  • American Depositary Receipts / Global Depositary Receipts

 

Partnerships

  • Formation of partnership
  • Introduction of a new partner
  • Transfer of an interest in a partnership
  • Dissolution of partnership

 

e-Stamping

  • Advising on the fundamental changes to the stamp duty system from December 2009
  • Assisting clients in using the e-stamping system to stamp instruments
  • Assisting non-resident clients in registering for Irish tax / obtaining customer service numbers in order to use the e-stamping system