Unlocking Hidden Value: How Holding Companies in Ireland Can Recover VAT

Introduction

In today’s evolving tax landscape, understanding the rules around VAT, and in this case specifically VAT recovery for holding companies, is more critical than ever.

Understanding VAT recovery for holding companies is essential because it directly impacts financial efficiency, legal compliance, and strategic tax planning. Holding companies often incur VAT on expenses related to managing subsidiaries or corporate transactions, and knowing when this VAT is recoverable can significantly reduce costs and improve cash flow. Since VAT rules are complex and vary by jurisdiction, especially regarding whether a holding company engages in taxable activities, learning about them helps avoid penalties, structure investments effectively, and optimize group-wide tax strategies.

This new virtual classroom seminar will equip viewers with practical tips, real-world examples and insights into current legislation and case law, including Covidien, Larentia + Minerva, and Polysar, to help them make informed decisions, structure their activities effectively, and avoid common pitfalls.

Whether you are reviewing intercompany agreements, planning a restructuring or assessing your VAT recovery position, this session will provide actionable guidance and answers to tricky questions that professionals face.

What You Will Learn

This live and interactive session will cover the following:

• What is a holding company?
• VAT recovery basis
• Challenges for holding companies
• Conditions For VAT recovery
• Case law and guidance (Covidien, Larentia + Minerva, and Polysar)
• Structuring for VAT efficiency
• Risks and compliance considerations
• Practical examples / case studies
• Recommendations

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Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.