ARTICLE · 12 JANUARY 2026

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Tax Group Update: December 2025

Arthur Cox

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As we start a new year, we present a look back at the work, legal developments and team growth that kept our Tax Group busy in 2025.

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Ailish Finnerty

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2025 was a busy year for our market-leading tax group which provides high-value, fully comprehensive and commercial advice to a wide range of domestic and international clients operating in all sectors of the Irish economy.

Notable Transactions

Activate Capital and KKR's €770m development lending platform with ISIF

David Kilty (Partner, Tax) along with associate Ruth O'Sullivan advised Activate Capital and KKR on its latest residential development lending platform with Ireland Strategic Investment Fund.

The €770m commitment represents a continuation and extension of ISIF's and KKR's long-term support for Activate.

AIB completes €2 billion significant risk transfer (SRT) agreement

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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