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Restricted share plans

The purpose of implementing employee share schemes will often be two fold, with an employer seeking to both incentivise and retain employees.

Tax advantages of restricted shares

• The taxable value of the shares can be reduced based on the restriction on the shares.

• Growth in the value of the shares following acquisition will be subject to capital gains tax (33%) rather than income tax,USC and PRSI.

• No employer PRSI is payable

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