Market Intelligence

Article
Key Details Of The New Irish Individual Investment Account Unveiled In Finance (No. 2) Bill 2026
Ireland is introducing a new Individual Investment Account (IIA) from July 2027, designed to transform the nation from savers to investors by offering a tax-efficient investment framework. The scheme allows Irish residents to invest up to €12,000 annually with a €50,000 tax-free threshold, after which a simplified 1% flat rate tax applies. Qualifying account providers must register with Revenue and assume responsibility for administering the investment account tax, while eligible account holders
IrelandTax
Arthur Cox
Article
Irish Budget 2027: Key Tax Measures For The Financial Services Industry
Ireland's Budget 2027 introduces a lower exit tax rate for fund investors, clearer rules for Irish ETFs, and a new Retail Investment Account, while leaving the controversial eight-year deemed disposal rule unchanged. The package also includes Pillar Two updates, interest relief reforms, and a capital gains tax reduction, offering targeted refinements for the financial services sector rather than the fundamental reform many had anticipated.
IrelandTax
Dillon Eustace
Article
Ireland Budget 2027 – Tax Highlights
Ireland's Budget 2027 introduces significant tax reforms aimed at boosting competitiveness and encouraging investment, including reductions in capital gains tax, simplified interest relief provisions, and a new Personal Investment Account with favorable tax treatment. The budget package totals €8.5 billion with measures focused on rewarding work, promoting entrepreneurship, and addressing housing supply challenges.
IrelandTax
Walkers
Article
Public Country-by-Country Reporting: Irish CLO Issuers
Public Country-by-Country Reporting (“Public CbCR”) is an EU transparency regime requiring certain Irish entities to publicly disclose income tax information. An Irish CLO issuer may be within scope if it is a medium-sized or large entity and its ultimate parent for accounting purposes has consolidated revenue exceeding €750 million in two consecutive financial years.
European UnionTax
Maples Group
Article
Budget 2027
Ireland's Budget 2027, announced on 6 October 2026, introduces a €1.3 billion personal income tax package and projects a €9.5 billion surplus while implementing significant changes to capital gains tax...
IrelandTax
William Fry LLP
Article
EU Customs Reform: New Union Customs Code Published
The European Union has enacted its most sweeping customs reform since 1968, fundamentally reshaping how businesses import and export goods across EU borders. The new Union Customs Code introduces stricter compliance requirements, shifts liability to importers and exporters, and establishes a centralized EU Customs Data Hub that will eventually become mandatory for all economic operators.
European UnionTax
Matheson
Article
Budget 2027: What It Means For Real Estate, Infrastructure And Development
Ireland's Budget 2027 shifts focus from major tax reforms to infrastructure delivery and development acceleration. With €20.3 billion allocated to capital expenditure and targeted measures for housing, energy, and transport, the budget emphasizes removing bottlenecks and improving efficiency. Notable changes include reduced investment undertaking tax rates, a new derelict property tax, and modifications to capital gains tax treatment for development land.
IrelandTax
Arthur Cox

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Key Details Of The New Irish Individual Investment Account Unveiled In Finance (No. 2) Bill 2026

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This week's Intelligence highlights

Budget 2027

Ireland Budget 2027 – Tax Highlights

Irish Budget 2027: Key Tax Measures For The Financial Services Industry

EU Customs Reform: New Union Customs Code Published

Public Country-by-Country Reporting: Irish CLO Issuers

Budget 2027: What It Means For Real Estate, Infrastructure And Development

New Irish Investment Account: Key Details Announced

What The High Court’s New AI Guidance Means For Irish Tax Appeals

Irish Budget 2027 – Implications For Irish And International Investors

Key Details Of The New Irish Individual Investment Account Unveiled In Finance (No. 2) Bill 2026

Latest Videos

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