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Preserving the Family Compound: Ireland

AUTHOR(S): Paraic Madigan
KEY CONTACT(S): Paraic Madigan
DATE: 14.02.2019

Paraic Madigan, partner and head of the Private Client Department recently authored an article in Trusts and Trustees, which explores the legal, tax, and structuring principles that are particularly relevant to overseas investors in Irish real property. The focus is primarily on property used by family members, rather than investment property. It explores some general principles of Irish succession law and relevant law of real property.

It then moves on to an exploration of a tax efficient basis for investing in real property assets. It explores the use of trusts as ultimate ownership vehicles for Irish real property, and other ownership structures which can be used. Finally, it addresss the domestic taxes applicable to owners and occupants of real property.

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