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Ireland's corporation tax regime has long been a core part of its economic policy mix and is a long-standing anchor in respect of its offering on foreign direct investment.

As highlighted in our Tax Update in March 2016, international tax developments continue to feature prominently on the global news agenda.

The Irish government has published a final draft ICAV Bill which will allow the incorporation of a new, tax efficient corporate structure for Irish investment funds.

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

Business owners considering a sale in 2027 need to start preparing now to maximize value and control the exit process. From financial housekeeping and regulatory compliance to tax structuring and buyer selection, proper preparation determines whether sellers achieve optimal pricing and favorable terms. This comprehensive guide examines the current Irish M&A landscape and provides a practical roadmap for getting exit-ready.

In advance of the preparation of this year's Finance Bill we have identified a number of issues that persistently arise in practice.

Ireland's EU Council Presidency has unveiled an ambitious programme centred on three interconnected priorities: competitiveness, values, and security. The agenda spans critical legislative files across financial services, technology, energy, and industrial policy, while positioning simplification and resilience as cross-cutting themes that will shape policy choices across all Council formations.

In the Chambers Global Practice Guide to Corporate Tax 2020, Andrew Quinn and David Burke discuss Irish corporate tax law and practice at key transactional stages for crucial aspects of doing business.

In December each year an annual Finance Act is passed by the Irish Parliament enacting substantive changes to tax law.

The legal system of the Republic of Ireland is a common law system. In order to ensure consistency, a legal principle developed whereby courts were generally required to follow earlier relevant decisions.

Ireland's Finance (No. 2) Bill 2026 introduces significant tax reforms including a capital gains tax reduction from 33% to 31%, enhanced R&D tax credits with increased subcontracting limits, and the launch of a new Individual Investment Account allowing €12,000 annual tax-efficient investments. The legislation also implements Pillar Two safe harbours, simplifies interest taxation rules, and establishes a new Derelict Property Tax to encourage property regeneration.

In December each year an annual Finance Act is passed by the Irish Parliament enacting substantive changes to tax law.

The key driver of insurance regulation over the past 30 years has been Ireland's membership of the European Union.

Tax partner Joe Duffy and senior associate Tomás Bailey co-author this country specific Q&A which provides an overview to tax laws and regulations that may occur in Ireland.

Corporate Tax 2019