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 an investment is a qualifying investment can be found in Relief for investment in corporate trades.
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