Aidan Byrne
Tax Partner

Office : Dublin

Aidan Byrne joined the firm as tax director in 1998. In 2001, he became the lead tax partner and he is responsible for the delivery of all tax services to the clients of the firm.

Aidan specialises in advising corporate clients on optimum tax structures. In particular, he advises companies considering foreign direct investment into Ireland to avail of the attractive tax regime that is available to companies locating here, and with our indigenous Irish owner managed companies on corporate tax strategy and succession planning issues.

Prior to joining the firm, Aidan was employed in the Revenue Commissioners (Irish tax authorities) and worked there in several areas until he left in 1998,in VAT and the Revenue Audit Programme.

Some examples of recent relevant projects:

  • He has helped a large number of companies locate here, working with the Irish Development Authority (a government agency) to maximise both the taxation and state aid packages available. These companies operate in a number of areas including the Life Science sector and  the Technology Sector.  In particular, he works with companies that hold or have developed intellectual property, assisting them to set up in a tax efficient manner,  utilising Ireland’s key reliefs around intellectual property.
  • He has recently assisted a non-Irish company in the tech sector with their global tax strategy, assisting them in unwinding a structure which was no longer fit for purpose, following the BEPS process
  • Aidan has worked on a number of tax due diligence projects, guiding companies from outside Ireland in completing transactions acquiring Irish targets.

Charities VAT compensation scheme

12 October 2017
In recognition of the work undertaken by charities, a new scheme, announced as part of Budget 2018, will be introduced to compensate them for the VAT they incur on their inputs. Find out all the details here: More details   ...

An Invaluable share scheme for SME’s – the Key Employee Engagement Programme (“KEEP”)

14 March 2019
In the Finance Act 2017 the government introduced the Key Employee Engagement Progamme (‘KEEP’) scheme. The scheme offers employers a chance to reward key employees with share options that are an extremely tax efficient method of remuneration. The rules of the scheme apply to any gains arising from the purchase of qualifying share options f...

Pre-trading expenses and when they were incurred by another company

14 March 2019
In the beginning, a business may incur certain pre-trading expenses in advance of actually commencing trade. Such expenses would include (but are not limited to); costs of feasibility studies, accountancy fees, advertising costs, rent of premises etc.  Under Section 82 TCA 1997 , a deduction is available for these expenses against the i...

VAT compensation scheme for charities

14 March 2019
A common burden for charities in Ireland is the VAT they incur in the day-to-day running and managing of their charitable activities.  The VAT Compensation Scheme for Charities was introduced in Budget 2018 to alleviate this strain. The VAT Compensation Scheme for Charities aims to partially compensate charities, on a pro-rata basis, for V...

New regime: UK non-resident capital gains tax on real estate funds

16 April 2019
What has changed? Following an announcement of a new tax charge in late 2017 UK legislation has now been published. The new capital gains tax on real estate will affect non-UK residents who make gains on the disposal of UK real estate or UK real estate heavy companies and other vehicles. Summary Non-UK residents will be pulled into the...

Register of Beneficial Owners – What are the obligations of Irish Entities?

16 April 2019
Under the 4th Anti-Money Laundering Directive issued by the EU, Member States must implement a Central Register of Beneficial Owners information of the companies operating in their jurisdictions. On the 22nd of March this was incorporated into Irish Legislation through the implementation of a Statutory Instrument (No. 110 of 2019) signed by ...

New Brexit social welfare agreement - all you need to know

18 April 2019
Will I be affected by the new Brexit social welfare agreement? With the prospect of Brexit, comes a lot of uncertainty, one of which is how social welfare payments would apply post Brexit for cross border works and secondees between both jurisdictions.   With this in mind, an agreement on social security was signed by Ireland and t...

Managing and Optimising Indirect Tax as the UK leaves the EU

20 October 2020
The current Brexit transitional period arrangements will end on 31 December 2020, such that Irish businesses must prepare to trade with the UK as a third country (the UK will no longer operate as part of the EU’s Single market and Customs Union from 1 January 2021). View our downloadable PDF For the foreseeable future, the exit of the UK fr...

More to Ireland than just tax - Business Post

Aidan Byrne, lead Tax Partner at RSM Ireland, says the sight of the economy bouncing back from Covid-19 shows that our tax rules are not the only reason foreign companies come to Ireland.  By Lorraine Courtney, as published in Business Post   Ireland's economic outlook is positive despite Covid-19, said Aidan Byrne, lead Tax Part...

Budget 2022 update

Budget 2022: What's new and what does it mean for your business?   Download our Budget 2022 Highlights here The highlights On October 12th the Government announced Budget 2022.  This Budget was framed upon the requirements for the Government to provide more housing, improve the healthcare system and respond to climate change. ...

Irish corporate tax update

Ireland enters OECD International Tax agreement for new 15% minimum corporate tax rate What is changing? The Irish government has approved OCED proposals to introduce a global minimum corporate tax rate of 15%, applying to companies with a global group turnover in excess of €750m. This represents a significant change in policy from Irelan...

R&D Tax Credits; a missed opportunity & COVID-19 concession updates

It is interesting to note that the number of companies making R&D tax credit claims over the past 5 years has been steady; between 1,500 to 1,600 each year. However, when we compare the number of R&D tax credit claims to total population, we find that Ireland appears to have a low claim rate when compared to other countries like UK, Netherl...

Business Plus - Ireland's Leading Tax Advisers 2020

An interview with Aidan Byrne, Partner & Head of Tax at RSM Ireland. As published in Business Plus Ireland's Leading Tax Advisers edition, September 2020.   Staff at RSM Ireland were disappointed at the recent government request for businesses to continue working remotely. “We were all looking forward to re-engaging in a safe way,...

Business Post Corporate Tax report - Taxation in a world without borders

Taxation in a world without borders​ As businesses expand virtually with no need for a physical presence, digitalisation of the economy poses an immense challenge to the international tax system. RSM Ireland Tax Partner, Aidan Byrne, features in the Business Post Corporate Tax report. New and advancing technologies help businesses to ex...