Company wind up

Convert it all into expenses for your wife and yourself and backdate it.

Converting into a pension is likely the best way forward, there are very generous allowances for company directors. You can research a lot of this on the revenue website

Does that prevent a payment into a pension scheme? I don't think so.

Special Contributions to a Directors Pension.

One unique benefit for directors is that they can buy back service.

And this can be done up to 40 years!

It’s a big advantage as it allows directors to quickly catch up on lost years.

And it can be done as a large one-off contribution through the company.

https://www.thepensionstore.ie/how-much-can-a-company-pay-into-a-directors-pension-in-ireland/

You're giving incorrect advice. For one, the company still exists and the poster is still employed and working for the company though not as much as previously. Secondly, buying back service via an executive pension scheme is not tax evasion.

What are the benefit of an Executive Pension Plan:

• The limits on contributions to an Executive Retirement Plan are significantly greater than a Personal Pension. For example, if you are only commencing your retirement funding now but you may have your company established with a number of years, the company will likely be able to contribute a multiple of your salary into your retirement plan in order to buy back the service you missed. Where you are the owner of the business, this funding ability can be utilised as a tax-efficient method of taking cash from the business.

https://eolasmoney.ie/retirement-planning-for-company-owners-directors/