Ireland and Germany signed a Protocol on 25 May 2010 amending the existing Ireland/Germany Double Tax Agreement ("DTA") with effect from 1 January 2011.

As a relatively small nation, Ireland’s migratory and economic patterns can be quite easily documented.

On 5 August 2022, the Irish Revenue Commissioners ("Revenue") issued guidance in Revenue e-Brief 158/22 (the "Guidance") in respect of the deductibility of certain Digital Services Taxes ("DSTs").

The Irish Government yesterday announced its budget for 2013.

The pensions provisions in the 2014 Budget, as announced on 15 October, were largely as follows...

Ireland's tax court recently ruled that debt cancellation was not a taxable event in Ireland, even where it resulted in income being brought into account in a taxpayer's income statement.

The Tax Appeals Commission examined whether an employee working in Ireland under an A1 certificate, who paid social security contributions in another EU jurisdiction rather than Irish PRSI, could claim tax exemption on a redundancy payment. The case centered on the interpretation of the Redundancy Payments Act 1967 requirements and whether EU Regulation 883/2004 on social security coordination could override Irish tax law provisions for statutory redundancy payments.

Ireland has recently improved its investment funds tax regime, to offer investors an attractive tax transparent regulated limited partnership vehicle

The payment instead can be relieved under section 201 and Schedule 3 TCA, but this may only be a partial relief and is subject to a lifetime limit of €200,000.

The update states that a taxpayer who wishes to continue to rely on an opinion or confirmation issued by Revenue in the period of 1 January 2018 to 31 December 2018...

On 11 May 2022, the European Commission published the first draft of the ‘debt-equity bias reduction allowance' directive (DEBRA). The draft proposal is available here.

In his Budget speech on 11 October 2016, the Minister for Finance announced a comprehensive programme of targeted intervention against offshore tax evasion.

On 23rd December 2011 the Revenue Commissioners issued a tax briefing (the "Briefing") setting out their position on the tax treatment of the remuneration arising from the having or exercising by an individual of the office of director of an Irish incorporated company.

The Finance (No.2) Act 2023 introduced a significant change in respect of unapproved employee share option schemes by shifting the obligation to remit tax on the exercise of options...

'While August is a relatively quiet month on the tax receipts front, there was more good news in the latest Exchequer figures.

The High Court of Ireland (the "Court") recently provided a very useful illustration of how the principles of statutory interpretation can apply in tax cases.

Private Client partner, John Gill and Private Client senior associate, Maeve Lochrie provide an overview to private client law in Ireland.

In most instances, employees are personally responsible for paying the tax due when share options are exercised.