Deposits Flashcards
1
Q
DIRT RATE
A
33%
2
Q
Exempt from DIRT
A
Non resident
Charities
Retirement funds
Over 65 or spouse
Incapacitated
Trust
Companies
3
Q
Companies exempt from DIRT
-Corporation rate
A
25%
4
Q
DIRT Revenue form
A
DE2
5
Q
Exit Tax
A
41%
6
Q
PRSI Rate
A
4%
7
Q
State savings
A
Saving cert
Saving bonds
National solidarity bonds
Credit union
8
Q
State savings not subject to?
A
DIRT
USC
PRSI
Income Tax
9
Q
When do you pay PRSI?
A
Income over €5,000
10
Q
Min investment in bonds
A
€50
11
Q
Max investment in bonds
A
€120,000 per bond per person
Max of 4 bonds
12
Q
Max- National installment savings
A
€1,000 per month
€12,000 annually
13
Q
Benchmark returns
A
National installment savings
Saving cert
Bonds
14
Q
Benchmark returns
-National installment savings
-Saving certs
-Bonds
A
-State guarantee
-No penalties- early withdrawal
-Immediate access
-Tax free
15
Q
Common Yardstick
A
AER
