Tax Structuring of Irish Employee & Executive Exits - Key Considerations & Risks Explored

Introduction

Presented by tax expert Robert Dever of Pinsent Masons, this new virtual classroom seminar will focus on the taxation of payments related to the termination of the employment relationship in Ireland.

Aimed at accountants, tax advisors, solicitors and HR professionals, this session will cover several areas, including the tax treatment of common payments and benefits in an Irish context as well as any applicable exemptions or reliefs from tax (and the way in which same are calculated).

On completion of this session, you will have a good understanding of how a termination package can be structured in a tax-efficient manner, as well as any risks that can arise for the parties.

Consideration will also briefly be given to situations where a departing/departed employee may have a potential claim against their employer and how this can be considered from a tax perspective in terms of an overall settlement.

What You Will Learn

This live and interactive session will cover the following:

• An understanding of the common elements of termination packages in Ireland
• Tax treatment of various elements of the package
• Typical structural considerations and related tax risks
• Applicable tax reliefs and exemptions, including in respect of ex gratia payments
• Tax considerations where parties are settling claims as part of an exit

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.