Dividends Package

What Are Dividends?

Dividends are payments made by a company to its shareholders from the company's profits. They represent a return on the shareholder's investment in the company. In Ireland, dividends can only be paid out of distributable profits — meaning the company must have sufficient retained earnings.

Our Dividends Package Includes

• Review of the company's financial position to confirm distributable profits
• Preparation of the board resolution declaring the dividend
• Minutes of the board meeting approving the dividend
• Individual dividend vouchers for each shareholder
• Guidance on dividend withholding tax (DWT) obligations

Tax Considerations

Dividend Withholding Tax (DWT) at a rate of 25% generally applies to dividends paid by Irish companies. However, exemptions may be available for certain shareholders, including Irish resident companies and shareholders resident in countries with which Ireland has a double taxation agreement.

We recommend consulting with a tax advisor to understand the full tax implications of declaring dividends for both the company and its shareholders.