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ARTICLE · 17 AUGUST 2016

Employee Share Schemes: Positive Tax Changes Ahead?

Mason Hayes & Curran LLP
Mason Hayes & Curran LLP
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Mason Hayes & Curran LLP

Mason Hayes & Curran LLP

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The Department of Finance recently published the Tax Strategy Group's paper on possible change to the taxation of share-based remuneration.

IrelandEmployment and HR
Stephen Gillick
Stephen Gillick
Maura Dineen
Maura Dineen
Conall Geraghty
Conall Geraghty
Niamh Keogh
Niamh Keogh
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The Department of Finance recently published the Tax Strategy Group's paper on possible change to the taxation of share-based remuneration. The Tax Strategy Group is an interdepartmental committee chaired by the Department of Finance which provides input into the budgetary process.

Share-based incentive schemes are a key tool for businesses in recruiting and retaining employees. This has been acknowledged by the Government and the current Programme for Government contains a specific commitment to explore the mechanisms through which small and medium sized enterprises (SMEs) can reward key employees with share options in a tax-efficient manner.

We look at some of the issues raised by the public consultation process and the potential tax changes which may be on the way as a result.

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