Relief for Investment in Corporate Trades

Qualifying company

A qualifying company is a company that complies with certain conditions. The main conditions which must be met are that the company:

  • is a micro, small or medium enterprise
  • carries on a trade in Ireland
  • is not under the control of any other companies
  • only has subsidiaries that meet certain conditions.

More details on when a company is a qualifying company can be found in the following manuals.

For share issues on or after 1 January 2019:

For share issues on or before 31 December 2018:

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