249 results found

Changes to Ireland's withholding tax regime, introduced in Finance (No. 2) Act 2023, began to apply from 1 April 2024. The changes apply to deny exclusions...

Ireland is the European jurisdiction of choice for corporate entities, including securitisation companies and investment funds.

The Irish Finance Bill 2022 (the "Bill") was published on 18 October 2022. This summary highlights the most significant proposed changes for Irish and international investors...

As expected, Ireland has published the draft legislation on the interest limitation rule in the Finance Bill 2021 (the "Finance Bill") as required by the Anti-Tax Avoidance Directive ("ATAD").

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

Ireland published Finance Bill 2019 on 17 October 2019. The Bill includes provisions to implement previously announced changes to Ireland's transfer pricing regime and the introduction of ...

Overseas investors have been circling and private equity groups have started investing heavily in Irish real estate.

The Irish Budget for 2027 (“Budget 2027”) was announced by Minister Simon Harris on 6 October 2026. Budget 2027 contains a number of measures intended to support Ireland’s status as a leading financial and investment jurisdiction in Europe. International investors will welcome the introduction of reforms for the taxation of Irish corporates, the introduction of new rules to accommodate the Pillar Two side-by-side agreement with the US and the extensions to Irish tax provisions for tax credits.

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.

Finance Act 2017 ("FA 2017") was signed into law by the Irish President on 25 December 2017. It introduces a number of important changes into Irish tax law.

Following the announcement of the Irish Budget 2018 this week, the Maples and Calder Tax Group has prepared a commentary on Ireland's International Tax Strategy and Budget 2018.

In recent times there has been a welcome return to activity in the Irish real estate market.

Ireland offers an attractive regime in which to establish regulated investment funds and is a preferred location for fund administration, custody and management.

Ireland has long been a leading location for international companies establishing a European base for their operations.

Important measures for international investors in Ireland and investment managers with Irish investment funds and SPVs

Businesses and communities are dealing with many COVID-19 related issues that are causing severe business disruption