279 results found

Ireland's Department of Finance has published the Finance (No 2) Bill 2026, establishing a legislative framework for Individual Investment Accounts (IIAs) designed to boost retail investor participation in capital markets. The new framework introduces a €50,000 tax-free threshold with a 1% annual tax on amounts above, alongside simplified tax treatment that eliminates CGT, dividend withholding tax, and the eight-year deemed disposal rule. Will this new investment vehicle successfully encourage Irish r

Ireland is an attractive place to do business due to a variety of factors

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

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.

Most notably, the Bill includes provisions to implement the interest limitation rules and anti-reverse hybrid rules arising from the EU Anti-Tax Avoidance Directive ("ATAD").

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

Ireland offers many advantages to companies seeking to establish a base in Ireland to exploit intellectual property.

A Financial Resolution was passed by the Irish Government on 19 May 2021 which inserts a new Section 31E into the Stamp Duties Consolidation Act 1999, imposing a stamp duty charge of 10%...

Further to our previous briefing on the residential-focused tax measures announced in Budget 2026, this update outlines the legislative provisions implementing those measures set out in the Finance Bill 2025 (the Bill).

Dillon Eustace is a leading law firm focusing on financial services, banking and capital markets, insurance regulation, corporate and M&A, insolvency, litigation and dispute resolution, real estate and taxation.

Ireland offers many advantages to companies seeking to establish a base in Ireland to exploit intellectual property.

Some of the most called-for changes implemented by the Bill limit the anti-avoidance provisions in and extend the scope of the dividend participation exemption...

The Irish tax rules are found in a group of statutes that have been enacted by the Irish Parliament (the Oireachtas).

In this edition of the Maples Tax Update, we examine a number of current Irish and international tax issues:

The European Commission has adopted a comprehensive Tax Simplification Package aimed at reducing administrative burdens and enhancing competitiveness for businesses operating across the EU. This package consolidates existing tax directives and introduces significant reforms to interest limitation rules, controlled foreign company provisions, and withholding tax exemptions, while establishing new minimum standards for R&D tax treatment to align the EU more closely with major trading partners.

In this guide, Andrew Quinn, William Fogarty, Lynn Cramer and Ted O'Byrne provide an overview of the tax system in Ireland covering the areas of corporate taxation, transfer pricing and anti-avoidance rules.

The Irish Finance Bill 2024 has been published. It contains the measures announced by the Irish Minister for Finance in his Budget speech on 2 October 2024...