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Business Consulting
Our Consulting team guarantees quick turnarounds, lower partner-to-staff ratio than most and superior results delivered on a range of services.
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Business Risk Services
Our Business Risk Services team deliver practical and pragmatic solutions that support clients in growing and protecting the inherent value of their businesses.
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Corporate Finance
Our experienced Corporate Finance team has provided a range of transaction, valuation, deal advisory and restructuring services to clients for the past two decades.
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Digital Risk
Our Digital Risk team offer advisory and consulting solutions that give our clients peace of mind, clear value for money and an enhanced ability to react to cyber attacks.
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Digital Transformation
Our Digital Transformation team work with business leaders to deliver efficient digital strategies and operating models that provide new or enhanced capabilities.
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Forensic and Investigation Services
Our Forensic and Investigation Services team have targeted solutions to solve difficult challenges - making the difference between finding the truth or being left in the dark.
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Objectives and Key Results (OKRs)
Objectives and Key Results (OKRs) is a goal setting framework that helps teams, individuals and organisations set and track measurable goals.
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People and Change Consulting
Our People & Change Consulting team help clients adapt to the changing nature of the workforce - how they attract, retain, engage, develop, deploy and lead their people.
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Restructuring
Grant Thornton is Ireland’s leading provider of insolvency and corporate recovery solutions.
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Outsourced Payroll
Our outsourced payroll teams become your dedicated payroll department, aiming to process your payroll in the most cost effective and compliant manner.
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Outsourcing
Grant Thornton's reliable and cost-effective outsourcing services help you streamline your business operations by taking care of your workload.
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Audit and Accounting Advisory
Our Audit and Accounting Advisory team takes the headache out of multi-jurisdictional audit compliance requirements as well as technical compliance with accounting standards and legislation for clients.
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Business Process Outsourcing
Grant Thornton’s Business Process Outsourcing (BPO) team serves the needs of rapidly growing mid-tier multinationals operating out of Ireland and other hubs through the provision of services across the full range of finance functions.
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Flexible People Solutions
At Grant Thornton, our Financial Accounting and Advisory Services (FAAS) department have a dedicated team that help finance functions maximise efficiency.
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Global Compliance & Reporting Solutions
Our Global Compliance & Reporting Solutions service offering covers a full suite of compliance services including financial statement preparation and related filings, dual bookkeeping, direct and indirect tax, statistical returns and payroll.
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Global Payroll Solutions
At Grant Thornton, we meet the challenges of our clients. Our Global payroll compliance service offering is tailored to meet all your payroll requirements through a single point of contact.
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Actuarial
Our Actuarial team provides a comprehensive range of services to our insurance clients. From regulatory support for compliance to delivering specialist expertise in insurance & reinsurance.
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Data Analytics
Our team helps to unlock the potential of data analytics within your organisation, allowing you to be more innovative, efficient and customer-centric than ever before.
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Digital and Fintech
Our FinTech team are experts in technology and financial services and have a long track record of helping companies achieve sustained advantage.
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Digital Risk
Our Digital Risk team offer advisory and consulting solutions that give our clients peace of mind, clear value for money and an enhanced ability to react to cyber attacks.
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Financial Services Audit
Our Financial Services Audit team offers expertise and knowledge along with a horizontal approach to solving clients’ problems and queries.
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Financial Services Consulting
We work closely with clients to understand their strategy and benchmark their performance against the very best international standards.
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Financial Services Tax
Grant Thornton Ireland has a team of over 100 tax professionals providing advice to a diverse range of clients in the Financial Services sector.
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FS Business Risk Services
Our FS Business Risk team have real experience of the financial services sector, through working within regulatory bodies or holding leadership positions in Risk, Compliance and Internal Audit functions.
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Grant Thornton Pensioneer Trustees Limited
The Grant Thornton Pensioneer Trustee service can offer business owners, directors and employees the opportunity to manage their own retirement choices with full transparency.
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Pension Audit
The Grant Thornton Pension Audit team has vast experience in managing schemes and preparing annual reports on them for clients.
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Prudential Risk
Our industry leading Prudential Risk team works with clients on a range of areas including regulatory reporting, regulatory authorisations, on-site investigations and data quality assurance.
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Quantitative Risk
Our Quantitative Risk team members bring a wide range of experience with many of them having backgrounds in banking, investment markets, regulation, professional practice, and academia.
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Sustainability desk
We recognise that businesses are operating at different levels of maturity when it comes to sustainability, and pride ourselves on working with our clients to develop bespoke solutions to their needs.
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Financial Accounting and Advisory Services (FAAS)
Our Financial Accounting and Advisory Services (FAAS) team designs and implements creative solutions for organisations expanding into new markets or undertaking functional financial transformations.
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Grant Thornton Financial Counselling
Grant Thornton Financial Counselling (GTFC) comprises a team of highly qualified professionals who offer financial advice to individuals and corporates across a range of areas including savings, investments, pension planning, and inheritance and succession planning.
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Inheritance Planning
Our services on Inheritance Planning mirror those on Succession Planning whereby the foundations of the plan are derived from meaningful conversations with those that wish to pass on or protect their asset base.
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Personal Tax Compliance & Planning
The Grant Thornton Personal Tax team helps clients remain compliant and up to date with all of their tax obligations whilst ensuring that they are solutions driven and manage their finances in the most tax efficient way possible.
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Succession Planning
We have extensive experience guiding our clients successfully through the succession process. This involves advice on both the qualitative and quantitative aspects of the process. While there is a business at the core of each succession plan we advise on, it is all predicated on understanding the people and their respective wishes.
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Company Secretarial
Grant Thornton’s Company Secretarial team contains qualified Company Secretaries. Clients are assured that they will meet all of their obligations under the Companies Acts and other relevant legislation and regulations.
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Corporation Tax
Our Corporation Tax team is made up of more than 40 highly experienced senior partners and directors who work directly with a wide range of domestic, international, and financial services clients. We place a strong emphasis on direct service to clients and we pride ourselves on the close personal relationships we build and the deep understanding of their businesses we develop
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Employer Solutions
Attracting and retaining key talent, managing employment costs and ensuring compliance with complex tax rules presents one of the most serious challenges today for many businesses. You need to ensure that your business complies with increasingly complex tax legislation and can adapt to updated Revenue guidance in a cost-effective way and we are here to help.
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Financial Services Tax
The Grant Thornton team is made up of experts who are fully up to date in terms of changing and evolving tax legislation. This is combined with industry expertise and an in-depth knowledge of the evolving financial services regulatory landscape.
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Global Mobility Services
Grant Thornton Ireland offer a different approach to managing global mobility. We have brought together specialists from our tax, global payroll, people and change and financial accounting teams across Ireland and Northern Ireland, while drawing on the knowledge and insights of our global network of over 143 offices of mobility professionals to provide you with a holistic approach to managing global mobility.
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International Tax
We develop close relationships with clients in order to gain a deep understanding of their businesses to ensure they make the right operational decisions. The wrong decision on how a company sells into a new market or establishes a new subsidiary can have major tax implications.
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Tax Advisory
The Grant Thornton Tax Advisory team blends commercial experience and knowledge with tax expertise to advise clients on the full range of transactions including sales, mergers, restructurings and succession planning.
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Tax Incentives
Our Tax Incentives team help clients access vital cash funding and tax incentives to enable them to achieve their growth ambition.
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Transfer Pricing
Our Transfer Pricing team has extensive experience across all industries. They can assist clients in overcoming challenges and deliver sector specific, sustainable solutions.
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VAT
Grant Thornton’s team of indirect tax specialists helps a range of clients across a variety of sectors including pharmaceuticals, financial services, construction and property and food to navigate these complexities.
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Real Estate Tax Advisory
The Irish real estate market has experienced considerable change in recent years. This has resulted in the emergence of a number of challenges for investors, but has also brought about significant opportunities. With this in mind, taxation is now more than ever one of the key factors for real estate investors when appraising investments, financing methods and development structuring.
COVID-19: global mobility and employment tax supporting measures in Ireland for 2021
06 Apr 2021COVID-19: global mobility and employment tax supporting measures in Ireland for 2021
Some of the concessions introduced by the Irish tax authorities (Revenue) to support employers and employees deal with the impacts of Covid-19 ended on 31 December 2020. The concessions covered a range of employment tax and global mobility tax reliefs and exemptions and extensions to certain filing deadlines for employers. Other concessions continue in 2021, some are expected to apply for the duration of the Covid-19 pandemic, therefore the end date is not known.
Benefit in Kind (BIK)
COVID-19 Testing
Due to health and safety concerns arising from Covid-19, an employer may perform Covid-19 testing on an employee at the workplace, or may engage a third party to do such testing on behalf of the employer. In such circumstances, no benefit-in-kind charge will arise. In addition, where an employer provides a COVID-19 test kit to an employee for self-administration, no benefit-in-kind charge will arise. There is no specific end date for this measure.
Costs of assisting employees returning to the State including payment of holiday/flight cancellations
If an employee is integral to the business and was required to return to Ireland to deal with issues related to the Covid-19 pandemic by his or her employer, and if the costs incurred are reasonable and the employee is not otherwise compensated (i.e. via an insurance policy or direct claim to the service provider), a benefit in kind will not arise. This may include costs related to family members who were on holiday or due to go on holidays with the employee.
This concessionary measure ceased to apply on 31 December 2020. Since 1 January 2021, the provisions relating to costs of non-business travel will apply in the usual manner.
Employer Provided Accommodation
Where accommodation is made available by an employer to an employee for his or her private use a benefit-in-kind charge generally arises. Due to health and safety concerns arising from Covid-19, an employee may be provided with temporary accommodation by his or her employer to mitigate against potential transmission risks. No benefit-in-kind charge will arise during the period of the Covid-19 crisis if;
- the accommodation made available to an employee by his or her employer is temporary in nature and the reason is to mitigate against the risk of transmission.
Trans-Border Workers Relief
If employees are required to work from home in Ireland due to Covid-19, such days spent working at home will not preclude an individual from being entitled to claim this relief, provided all other conditions of the relief are met.
This concessionary measure will continue to apply for the tax year 2021 where:
Residence rules - Force Majeure circumstances
Where an individual is prevented from leaving Ireland on his or her intended day of departure due to extraordinary natural occurrences or an exceptional third party failure or action, none of which could reasonably have been foreseen and avoided, the individual will not be regarded as being present in the State for tax residence purposes for the day after the intended day of departure provided the individual is unavoidably present in the State on that day due only to ‘force majeure’ circumstances.
On 23 March 2020 Revenue confirmed that where a departure from the State is prevented due to Covid-19, Revenue will consider this ‘force majeure’ for the purpose of establishing an individual's tax residence position. An individual who had a planned departure from the State that was prevented due to any of the reasons specifically listed by Revenue in their guidance and provided other conditions are satisfied will be considered to have their departure prevented due to Covid-19.
Where the individual did not leave Ireland on or by 1 June 2020 ‘force majeure’ will not apply to any of the days. However, there may be special treatment afforded where the individual was prevented from leaving on or by 1 June 2020 due to health issues.
The ‘force majeure’ concession requires the occurrence must not “reasonably have been foreseen and avoided”, therefore individuals who travelled to Ireland on or after 6 May 2020 will not be regarded by Revenue as having their departure from the State prevented due to Covid-19 under force majeure circumstances.
Multi-State workers
A foreign employer could operate Irish payroll on the basis of a non-resident employee’s established work pattern pre-Covid-19 where certain conditions were satisfied. This concessionary measure ceased to apply on 31 December 2020.
Since 1 January 2021 employers are required to operate PAYE on such employments in the usual manner. This is subject to any exceptions available under Irish law and guidance.
Reporting deadlines and clearance applications
Share schemes filing obligations
The filing deadline for all 2019 share scheme returns was extended from 31 March 2020 to 30 June 2020. The filing deadline for the 2019 ESS1 - Return of Information by the Trustee of an Approved Profit Sharing Scheme was 31 October 2020.
No similar extension was introduced for 2021, therefore the filing deadline for all 2020 share scheme returns was 31 March 2021.
Special Assignee Relief Programme (SARP)
The 90-day employer filing obligation, which is a requirement for an employee to be eligible to benefit from SARP relief, was extended for a further 60 days, or for a longer period, if exceptional cases was submitted to Revenue for consideration.
This concessionary measure ceased to apply on 31 December 2020. Since 1 January 2021 all SARP 1A forms must be filed within the 90-day timeframe in the usual manner.
PAYE Dispensation Applications
Revenue did not strictly enforce the 30-day notification requirement for PAYE dispensations applicable to short term business travellers from countries with which Ireland has a double taxation treaty who are going to spend in excess of 60 workdays in the State in a tax year.
This concessionary measure ceased to apply on 31 December 2020. Since 1 January 2021 the normal 30-day notification timeframe applies. Exceptional cases may be notified to Revenue as required.
Other employment tax reliefs
A number of other employment tax measures are available to assist employers and employees deal with the impacts of Covid-19, these include:
See our Global Mobility Services offering
