I like Germany for an example. The top tax bracket (Spitzensteuersatz) is 42% and is reached when you earn a laughable 57k€ a year, something that will never allow you to afford an apartment in a city for a family. The next higher tax rate is 45% for income above 279k€ a year (Rich tax). Source: https://einkommensteuerrechner.com.de/Steuersatz.php
And then the German finance ministry keeps trying to squeeze blood from the turnip even further every year by dreaming up new taxes, while actively discouraging investing (Olaf, the finance minister, claims not to invest in the stock market and keeps his money in a savings account while at the same time pushing negative interest rates) with Transaction taxes and no tax-advantaged savings account. You could consider that maybe conservative Germany encourages investment in real estate. Nope, you get to pay 6% sales tax and 1% notary fees when you buy a home, with no breaks for first-time home buyers, and you can't write the interest off on your taxes either.
Ireland does not have low taxes for individuals compared to continental Europe.
Even compared to Sweden, personal taxation is comparable for high-earners, although Ireland's much more progressive and redistributive scheme results in lower taxes for low-earners, and thus a smaller tax base.
I can tell you that I’m a not terribly highly paid software dev (by US standards) in Ireland and my marginal tax rate is about 50%, and it could go up a few points if I made more. Add 40% tax on cap gains as well. And bank interest. (I get < 1 eur a year in interest, and they send 40% of it odd to revenue. Why bother? Hell if I know.)
Hmm, it's anecdotal, but my colleagues who moved from Ireland and UK to Austria say that back there it was basically a tax heaven for tech workers compared to the income taxes they pay here so... maybe you could be wrong?
Ireland is bang on the EU average for taxation of high earners. It seems Austria has higher (although not massively so) taxation of high earners - source below.
Ireland has the most progressive taxation system in the EU, so low-earners do indeed pay less personal incomes taxes than any country other than Cyprus and Estonia.
Ireland is definitely not a tax haven for tech workers - you're the only person I've ever come across to hold that opinion. The UK may be closer to that, as self-employment is much more attractively taxed there than Ireland.
