How Often Is Tax Law Amended And What Are The Processes For Such Amendments?

Most often, businesses gravitate towards the LTD model due to its familiarity and simplicity. However, DACs and Irish Collective Asset Management Vehicles...

The Irish Budget for 2026 was announced by Minister Pascal Donohoe on 7 October 2025.

Section 110 companies that have no exposure to Irish real estate assets are unaffected by the proposed amendments.

A recent decision of the Tax Appeals Commission (TAC) concerned a successful appeal by a taxpayer against an assessment to corporation tax of c.€25m for the year ended 31 December 2013.

Pension providers and employers will, no doubt, be watching reports on the payment of the Local Property Tax with interest.

The Irish Department of Finance has unveiled a comprehensive roadmap to transform how retail investors are taxed, with a new investment account at its core designed to simplify the tax framework and encourage greater participation in capital markets. The proposal includes annual contribution limits, a tax-free threshold, and a flat-rate tax structure that eliminates the controversial deemed disposal rule, while also signaling broader reforms to investment fund taxation from Budget 2028 onwards. This initiat

The Tax Appeals Commission has ruled on a case involving pension arrears paid years after they were earned, determining how such lump-sum payments should be taxed under Irish law. The decision addresses whether backdated pension payments should be taxed in the year they relate to or the year they are actually received, with significant implications for taxpayers receiving delayed retirement benefits.

The first draft of Finance Bill 2017 published on 19 October 2017 provided for this increase as well as certain transitional measures.

Ireland recently enacted a reduction to the rate of stamp duty on the acquisition of business assets subject to stamp duty.

Charities are generally exempt from VAT under Irish and EU VAT law. This means that they do not charge VAT on the services they provide and cannot recover VAT incurred on goods and services that they purchase.