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

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.

The Irish Finance Bill 2018 (the ‘‘2018 Bill'') introduced a legislative amendment with respect to the application of domestic time limits under the Mutual Agreement Procedure (‘‘MAP'').

Two measures introduced in the Finance (No.2) Act 2013 are of particular relevance to those involved in debt restructuring and distressed businesses.

The Irish Minister for Finance presented the budget for 2022 on 12 October 2021.

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 an article published by Practical Law UK on 1 January 2026, Ciaran Gallagher and Sarah Francis of our Banking and Finance Group, William Fogarty of our Tax Group...

There has been a marked increase in enquiries initiated by the Irish Revenue Commissioners ("Irish Revenue") in recent years, with a resulting increase in the number of amended tax assessments ...

On September 10, 2024, the Court of Justice of the European Union (CJEU) issued its final judgment on the appeal against the General Court's judgment and confirmed the European Commission's Apple State aid decision.

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").

This month, a new Capital Gains Tax relief for individuals who invest in innovative start-up SMEs was commenced.

The European Union (Anti-Money Laundering: Beneficial Ownership of Trusts) Regulations 2021 (the "Regulations") are in force in Ireland since 24th April 2021.

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

Revenue have released a revised Code of Practice for Revenue Compliance Interventions (the "New Code") which will apply to all interventions notified on or after 1 May 2022.

Ireland has introduced Section 1009A of the Taxes Consolidation Act 1997, marking the first time Irish legislation directly addresses the tax transparency of foreign entities. This groundbreaking provision has significant implications for cross-border investment structures involving Irish funds, particularly those utilizing Delaware limited partnerships, U.K. LLPs, and U.S. LLCs, with downstream consequences for Pillar 2 and anti-hybrid mismatch rules.

As the first half of the year draws to a close, we present an overview of some of the work that has kept our Tax Group busy in 2025.

The Irish Finance Bill 2019 was published on 17 October 2019 and contains a series of legislative tax measures.