Maeve
Lochrie
Partner
Maeve Lochrie is a partner, chartered tax advisor and TEP (trust and estates practitioner) in the Private Wealth Group in Matheson.
Maeve advises Irish and foreign UHNW / HNW individuals and families, single / multi family offices, foreign trust companies, investment managers and private banking clients on a variety of legal and tax issues associated with wealth and succession planning, asset protection and preservation, and offshore structures.
Areas of Expertise
Experience and Education
Maeve’s experience includes advising:
- the single family offices of UHNW Irish, UK and US individuals on day-to-day issues concerning the management of their personal wealth;
- foreign corporate trustees and beneficiaries of offshore structures on the Irish tax implications of settlors and / or beneficiaries relocating to Ireland and on settlors and / or beneficiaries receiving distributions of value while Irish tax resident;
- foreign corporate trustees on their Irish tax obligations in circumstances where a) the trust owns Irish property (either directly or through a foreign company) or b) the settlor transferred value to the trust when Irish domiciled and / or resident;
- US citizens and individuals who are domiciled in a State of the US on the personal tax and capital tax implications of relocating to Ireland with a particular focus on US specific issues that are relevant from an Irish tax perspective;
- on making disclosures to the Irish Revenue Commissioners in relation to various Irish tax liabilities concerning offshore structures;
- on obtaining an unprecedented determination from the Irish Tax Appeals Commission which ruled in favour of the client and held that a Liechtenstein foundation is not similar in its effect to a discretionary trust for Irish discretionary trust tax purposes;
- on obtaining unprecedented judgments in the Irish High Court, which varied the terms of multiple dynastic trusts for different branches of an Irish UHNW family in accordance with the Land and Conveyancing Law Reform Act 2009;
- on residency permissions, visas, immigration and Irish citizenship applications as part of Matheson’s Relocation Services offering.
- Society of Trust and Estate Practitioners, TEP – 2017
- University College Dublin, BCL (Law with French Law) – 2011
- Université Panthéon-Assas (Paris 2), Certificat Supérieur de Droit Français et Européen – 2010
