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So in Ireland, you basically pay exactly the same tax as a contractor as you would as an FTE.

If you want to try the dividend trick, well then enjoy a special 5% tax on the gross value of the dividend, plus your personal income rates.

As a result, contracting is essentially (from a tax perspective) equivalent to full time, which means no IR35.

Mind you, the only difference between Ireland and Greece (apart from the weather) is our tax collection agencies, so maybe I shouldn't be surprised.




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