Expertise
Maeve is a partner, chartered tax advisor and TEP (trust and estates practitioner) in the Private Client Group in Matheson. Maeve advises Irish and foreign UHNW / HNW individuals and families, single / multi family offices, foreign trust companies, investment managers and private banking clients on a variety of legal and tax issues associated with wealth and succession planning, asset protection and preservation, and offshore structures.
Maeve's experience includes:
- Advising the single family offices of UHNW Irish, UK and US individuals on day-to-day issues concerning the management of their personal wealth;
- Advising foreign corporate trustees and beneficiaries of offshore structures on the Irish tax implications of settlors and / or beneficiaries relocating to Ireland and on settlors and / or beneficiaries receiving distributions of value while Irish tax resident;
- Advising foreign corporate trustees on their Irish tax obligations in circumstances where a) the trust owns Irish property (either directly or through a foreign company) or b) the settlor transferred value to the trust when Irish domiciled and / or resident;
- Advising US citizens and individuals who are domiciled in a State of the US on the personal tax and capital tax implications of relocating to Ireland with a particular focus on US specific issues that are relevant from an Irish tax perspective;
- Making disclosures to the Irish Revenue Commissioners in relation to various Irish tax liabilities concerning offshore structures;
- Obtaining an unprecedented determination from the Irish Tax Appeals Commission which ruled in favour of the client and held that a Liechtenstein foundation is not similar in its effect to a discretionary trust for Irish discretionary trust tax purposes;
- Obtaining unprecedented judgments in the Irish High Court, which varied the terms of multiple dynastic trusts for different branches of an Irish UHNW family in accordance with the Land and Conveyancing Law Reform Act 2009;
- Advising on residency permissions, visas, immigration and Irish citizenship applications as part of Matheson’s Relocation Services offering.
"Maeve Lochrie is very strong on knowledge and an expert in her area. She is a pleasure to deal with."
Chambers High Net Worth Guide 2024
"Maeve is an outstanding member of the team and a pleasure to work with."
Chambers High Net Worth Guide 2024
Law Society of Ireland, Solicitor - 2014
Irish Tax Institute, Chartered Tax Adviser – 2014
Society of Trust and Estate Practitioners, TEP - 2017
University College Dublin, BCL (Law with French Law) - 2011
Université Panthéon-Assas (Paris 2), Certificat Supérieur de Droit Français et Européen - 2010