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The Tax Strategy Group Papers were recently issued by the Department of Finance in advance of Budget Day 2023 which has been brought forward this year to 27 September 2022.

Ireland is introducing a new tax-efficient Investment Account from July 2027, allowing residents to invest up to €12,000 annually with a €50,000 tax-free threshold. The initiative aims to encourage retail investment by eliminating complex tax rules like deemed disposal and replacing them with a simplified 1% annual tax on amounts exceeding the threshold.

On 15 November 2023, the OECD published statistics on Mutual Agreement Procedures ("MAPs") and Advance Pricing Agreements ("APAs") and its Competent Authority awards for 2023.

The Revenue Commissioners have issued a new guidance note offering employers a final opportunity to address misclassification issues following the Supreme Court decision...

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

The Special Assignee Relief Programme ("SARP") was introduced in 2012 to provide a targeted income tax relief for eligible employees assigned to work in Ireland by their employer companies.

Finance (No. 2) Bill 2023, which was published last week, provides that, from 1 January 2024, employers will be required to withhold Irish payroll taxes and charges from gains arising on the exercise of share options.

The Court of Justice of the European Union (CJEU), sitting as the Grand Chamber has handed down its judgment in the Apple case.

The European Court of Justice has recently released its decision in the GfBk case and clarified that the exemption from VAT for investment management services provided to special investment funds includes those services which are purely advisory and information services.

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Due to the outbreak of COVID-19 and resulting restrictions on travel and meetings, it is necessary to find practical solutions to minimise disruptions to business, ...

Section 56 of the Finance Bill 2020 proposes new powers for the Appeal Commissioners to ensure compliance with certain case management directions issued by them.

On 31 October 2025, the OECD published its 2024 statistics on Mutual Agreement Procedures ("MAPs") and Advance Pricing Agreements ("APAs") as part of the OECD's Tax Certainty Day.

As readers may be aware on 6th September 2016 the Irish Minister of Finance announced proposed amending legislation to Section 110 of the Taxes Consolidation Act...

On 14 November 2023, the OECD published the Mutual Agreement Procedure ("MAP") statistics for 2022. The OECD also announced the winners of MAP awards...

2022 was another year when major changes affecting global tax rules were agreed and as a result the tax landscape in Ireland is likely to undergo a material overhaul from 1 January 2024.

The European Court of Justice has confirmed the Irish practice of allowing holding companies to become members of a VAT group and benefit from the ability to recover VAT incurred by the group as a whole.