Tax Update - Ireland

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.

The European Commission has proposed consolidating nine separate Directives on Administrative Cooperation into a single recast directive, aiming to simplify the EU's tax information exchange framework while maintaining transparency. However, the proposal faces significant challenges including the incorporation of previously rejected "Unshell" provisions, the requirement for unanimous approval from all 27 Member States, and questions about whether the consolidation will deliver meaningful simplification for

Ireland has introduced Section 1009A of the Taxes Consolidation Act 1997, marking the first time Irish legislation directly addresses the tax transparency of foreign entities. This groundbreaking provision has significant implications for cross-border investment structures involving Irish funds, particularly those utilizing Delaware limited partnerships, U.K. LLPs, and U.S. LLCs, with downstream consequences for Pillar 2 and anti-hybrid mismatch rules.

Directors of Irish resident companies who routinely travel to Ireland to attend board meetings may find they are unable to travel due to disruptions to airline schedules, lock-downs

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

Ireland deposited its instrument of ratification and final list of reservations and notifications with the OECD on 29 January 2019.

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

The Minister announced a range of tax cuts and expenditure measures worth €9.4 billion, along with an overall Budget surplus for 2026 of €5.1 billion.

The European Union has proposed a comprehensive recast of its Directive on Administrative Cooperation (DAC), aiming to consolidate nine existing directives into a single framework while addressing longstanding concerns about reporting burdens.

CIMA’s new AML / CFT / CPF Compliance Rule and Sanctions Rule, effective 18 September 2026, introduce binding compliance, governance, risk management and sanctions screening requirements for all regulated financial service providers in the Cayman Islands.

On 24 July 2026, China's Ministry of Finance and State Taxation Administration jointly issued the Announcement on Individual Income Tax Matters Relating to Offshore Trusts (《财政部 税务总局关于离岸信托个人所 得税有关事项的公告》) (Announcement No. 21 of 2026) (the "Notice"), together with a companion Announcement of the State Taxation Administration on Collection and Administration Matters Relating to Individual Income Tax on Offshore Trusts...

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

An overview of the Cayman Islands fund finance market, highlighting H1 2026 trends, data and outlook, including transaction activity, subscription line and NAV facility developments, financing terms, pricing trends and market expectations for the second half of 2026.

The Cyber Resilience Act (Regulation (EU) 2024/2847)1 (“CRA”) establishes horizontal cybersecurity requirements for products with digital elements (“PDEs”) placed on the European Union (“EU”) market. Reporting obligations took effect on 11 September 2026, with full application of the CRA from 11 December 2027.

Our corporate team were happy to advise AMCS on their latest acquisition as the business continues to grow their international footprint and scale.

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

An overview of the European fund finance market, highlighting H1 2026 trends, data and outlook, including transaction volumes, jurisdictional preferences and emerging financing trends. This forms part of the August 2026 Edition of FUNDed

The BVI’s April 2026 update to its CRS Guidance Notes advances the implementation of CRS 2.0, expanding the scope of reportable accounts and introducing new compliance and reporting obligations ahead of the first reporting deadline on 31 May 2027.