Ireland
AI Agent Legal Status: partial · Autonomy: moderate
Legal Framework
Ireland is subject to the EU AI Act and hosts the European headquarters of most major US tech companies. The Data Protection Commission (DPC) is the lead GDPR supervisor for many global tech firms due to their Irish establishment. IDA Ireland actively recruits technology companies with favorable incentive packages. Ireland's legal system (common law) is familiar to US and UK companies.
Key Laws & Regulations
- ◆EU AI Act
- ◆GDPR (Data Protection Act 2018)
- ◆Companies Act 2014
Business Formation
Private Company Limited by Shares (LTD) is the standard entity. Formation through the Companies Registration Office (CRO) is efficient. Ireland is a leading jurisdiction for tech company European headquarters.
Tax Implications
Corporate tax rate is 15% (increased from 12.5% under OECD Pillar Two). Ireland's IP regime (Knowledge Development Box at 6.25%) and holding company structures remain attractive for technology firms.
Opportunities
Established tech ecosystem with deep talent pools. Gateway to EU single market with English-speaking common law framework. Strong R&D tax credits for AI development.
Highlights
Ireland hosts the European HQs of Google, Meta, Apple, Microsoft, and many AI companies. Common law jurisdiction familiar to US firms. IDA Ireland provides relocation support and incentives.
Risks & Challenges
DPC enforcement of GDPR is intensifying, with significant fines issued to major tech firms. EU AI Act compliance adds additional obligations. Housing and talent costs in Dublin have risen sharply.