Expert Business Advisory & Exit Planning for Irish Entrepreneurs & DGA’s
Optimise Box 2 taxation, sell or acquire businesses with confidence, and build a future‑proof exit strategy – right here in Cork.
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Selling Your BV? Optimise Box 2 Taxation & Minimise Liability
The 2026 two‑schijf system taxes your BV sale proceeds at 24.5% on the first €67,000 (per fiscal partner) and 31% thereafter. Our team aligns share‑sale structures, timing, and fiscal‑partner allocation so you keep far more of your exit value. We’ve helped DGA’s with multiple BVs consolidate and sell to private equity or family trusts while preserving retained earnings.
Explore Your SavingsFiscal Partner Allocation
Double the low‑rate band by intelligently splitting shares between partners – perfectly legal and often overlooked.
Private Equity Exit
Navigate the auction process, deferred consideration, and earn‑outs without triggering avoidable Dutch tax liabilities.
Dividend or Capital Extraction?
We model the lifetime tax cost of regular dividends vs. a capital repayment at sale. Irish‑resident entrepreneurs often save tens of thousands by switching.
Holding Structure Optimisation
Restructure your group so passive assets sit outside the trading BV – reducing Box 2 exposure and insulating cash from business risk.
Irish Dividend Rules for Dutch Entrepreneurs
Avoid the trap of double taxation. We'll sync your Dutch holding with Irish corporate law so every euro extracted is as efficient as possible.
Tax‑Efficient Dividend Extraction & Holding Structure
Cork‑based professional service firms and owner‑managed businesses rely on us to restructure for an exit that’s both commercially sound and tax‑optimised. We’ll show you exactly how much more you can withdraw from your BV – before you sign anything.
Start Your Dividend ReviewLeveraged MBO Structures
Finance your acquisition of a competitor or a retiring owner’s stake using the target’s own assets – structured to keep interest deductible and personal liability limited.
Sole Trader to BV Transition
Thinking of incorporating? We’ll design the step that defers tax and gives you the borrowing base to acquire another business.
MBO Financing: Acquire Competitors & Fund Growth
Owner‑managed Irish businesses in Cork turn to us for MBO financing that blends bank debt, vendor notes, and tax‑optimised equity. Whether you’re a tech startup acquiring a key supplier or a manufacturing SME executing an employee buyout, we’ll structure the deal so cash flow remains healthy and the tax treatment is bulletproof.
Get Your MBO BlueprintFamily Trust Transfer
Move shares to the next generation without losing control or triggering an immediate tax charge. We use gradual gifting plans that respect the family dynamic.
Senior Partner Exits
Professional firms in healthcare, construction, and engineering need seamless partner transitions. We negotiate the terms and structure the deferred consideration.
Cross‑Border Planning
Dutch DGA’s relocating to Ireland often overlook the Dutch‑Irish succession clash. We bridge the gap so your retirement doesn’t become a tax dispute.
Business Succession & Family Transfer Planning
From Cork manufacturing SMEs to hospitality groups, we’ve designed succession frameworks that keep the business in trusted hands. Whether you’re passing the torch to a son or daughter, or a loyal management team, we’ll lock in valuation certainty and ensure Revenue takes only what’s fair.
Plan Your SuccessionCompany Valuation & Pre‑Sale Negotiation
Irish tech startups, retail groups, and engineering firms in Cork depend on our pre‑sale valuations to enter negotiations with data, not guesswork. We model discounted cash flows, benchmark against recent deals, and simulate auction dynamics so you know exactly what your BV is worth – and how to push for more. For strategic buyers or employee buyouts, we’ll ensure the final price reflects true future earnings.
Get Your BV ValuedInternational Buyer Readiness
We translate your P&L into the metrics global acquirers expect and prepare your data room for rigorous due diligence.
Auction Process Guidance
We manage the timeline, heat up the bidding, and handle the legal choreography so you focus on running the business.
Trusted by Cork Entrepreneurs & Dutch DGA’s Across Ireland
“We saved €112,000 by timing our BV sale with Hogan & Hogan Cornerstone’s advice. The two‑schijf planning alone paid for the engagement ten times over.”
Moraru Cichoń, Owner of a Dublin SaaS BV (exited to UK buyer)
“My holding structure was a mess – three BVs bleeding tax. They untangled it in six weeks and I’m now taking dividends at 24.5%.”
— Laoise Adejuwon, DGA & healthcare investor
“The MBO financing model they built for us let our management team acquire the company with zero personal guarantees. It felt impossible before.”
— Matthieu Kudlacik, CEO of a Cork manufacturing firm
“I was terrified the Revenue would challenge our family trust transfer. Hogan & Hogan Cornerstone handled every aspect – the valuation, the legal docs, even the conversation with my kids. Seamless.”
— Beryl Boothman, third‑gen hospitality group owner
“Sold my tech startup to a UK acquirer. The negotiation support alone added 18% to the final price. Best money I ever spent.”
— Alissa Paracha, Cork‑based SaaS founder
About Hogan & Hogan Cornerstone: Cork’s Advisory Experts
We’re a Cork‑based team that lives and breathes the intersection of Irish corporate law and Dutch tax regimes. For 17 years, we’ve guided owner‑managed businesses – from tech startups to manufacturing SMEs – through sales, acquisitions, and restructures that actually work. Box 2 optimisation, MBO financing, cross‑border succession – we’ve seen it all, and we speak the languages your accountant and your lawyer never do.
Based in Grange Erin, we’re walking distance from the city centre, but our reach extends to DGA’s across Ireland, the Netherlands, and beyond. We believe great exits aren’t accidental – they’re engineered.
Meet Our TeamGet Your Free Business Valuation & Tax Strategy Consultation
Tell us about your goals – selling, acquiring, optimising Box 2, or planning succession – and we’ll deliver a personalised, obligation‑free action plan that could save you six figures. Fill in the form or call us directly.
Book Your Free Consultation Call NowLatest Insights: Box 2 2026 Rates, Dividend Strategies & Exit Trends
Box 2 2026: 24.5% & 31% Explained
We break down the new brackets, the €67,000 per‑partner allowance, and how to lock in today’s rates before a sale.
Dividend vs. Capital Extraction
A practical guide for DGA’s weighing up regular dividends against a final capital repayment. Case study included.
VPB Rates 2024‑2025 (19%/25.8%)
How the corporate tax tier interacts with Box 2 and what that means for your holding company’s cash reserves.
Cross‑Border Compliance for Dutch DGA’s in Ireland
Customary wage norms (€58,000), WKR, and dividend withholding obligation – avoid penalties with our checklist. Plus emerging 2026‑2027 exit trends for Cork’s retail, hospitality, and healthcare owners.
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