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Get More From Your Company’s Capital

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Contact us today and book your consultation and see how Quigley Financial Brokers can help you choose the best options available or contact richard@quigley.ie for further information.


How much return are you getting on your bank deposits? Interest rates on bank deposits are at historic lows, even hitting 0.01% interest. It'll still be subject to the Deposit Interest Retention Tax (DIRT) 33%, leaving you with far much less at the end of the year. Factor in inflation and it'll basically be a negative yield on your bank deposits.


Looking For More Growth For Your Business?


Sure, parking cash in your bank account is needed to meet the short-term cashflow needs of your business operations – but you'll also notice how the interest itself is not high. In fact, Irish banks are currently being charged for excess deposits with the European Central Bank (ECB), and only three of them have not passed over the negative interest rates to their customers. The rate is currently at -0.5%.

Are you simply paying the bank to hold your money? Transferring the non-working capital into a life company investment plan will give you more potential for growth, with different funds available depending on your risk tolerance and time horizon.


Benefits Of Corporate Investments Through Life Assurance Policies


1. Save on taxes


If your company were to invest directly in stocks and equities, property or deposits, income from the investment is liable for a 25% cut as corporation tax. This includes the non-trading income, such as dividends and rent obtained from the investment. There is also a 12.5% standard corporation tax that the trading profits are subjected to.


On the other hand, placing the capital in a life assurance investment policy is only liable to a 25% exit tax that is applied as a gross roll-up. This means that the capital gains and all income with the policy is accumulated over time, without chunks being hived off annually – so your investment grows faster. The 25% tax is applied only once on exit, such as withdrawal, maturity, death or assignment. This gain is calculated for the accumulated amount on each 8th anniversary.


2. Easily diversify


With direct corporate investments, rebalancing your portfolio can end up triggering different sorts of Capital Gains Tax requirements depending on what you had invested in. However, the life assurance policies give you a wide array of investment options within the same product, so you can diversify your portfolio as needed without much hustle.


3. Avoid the close company surcharge


Many of the Irish resident businesses are 'close' companies. They are controlled by 5 or less participators/directors. Participators are people with an interest in the capital or income of the business. The close companies are businesses where once the full income is distributed, over 50% of it goes to the 5 or less participators.


So, what's about the surcharge? If the income is not distributed within 18 months after the accounting period where it was declared, then it will be subject to a 20% surcharge – that’s quite a significant hit to your books. Transferring those cash reserves from your deposit account and placing them into an investment product will drastically cut down, or even eliminate, the liability. With a life assurance investment policy, your investment in the bond is exempt from the surcharge. That means you can leave it to continue growing over the long term and not worry about this chunk getting bitten off.


4. Less Paperwork


Then there is the amount of accounting and red tape to follow through. For the direct company investments, you are responsible for correctly calculating, paying and reporting your tax obligations. With a life assurance package, the provider of the policy will deduct and pay the exit tax, and give you the balance – meaning you skip lots of the hoops involved.


Interested in an investment plan that is in line with your corporate strategy? At Quigley Financial Brokers, we will set you up with the appropriate team, working with you to determine the right investment options for your business.

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