Budget 2019, announced on 9 October 2018, is aimed at delivering a balanced budget which will build strength and resilience for the future, with significant investment in housing, Brexit preparation, the health service...

Finance Act 2011 and related social insurance changes in Ireland made significant changes to the taxation of share incentives.

DAC6 (Council Directive 2018/822) is a new EU mandatory disclosure regime that imposes mandatory reporting of certain cross-border arrangements that could potentially be used for tax planning.

Dutch tax authorities have recently revoked a previous tax ruling in which collateral and administration fees were deemed as VAT exempt.

The Irish Minister for Finance today published Finance Bill 2015. Among the proposed measures is a welcome change in the tax treatment of certain travel and subsistence expenses of non-Irish resident non-executive directors.

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

The first draft of Finance Bill 2017 published on 19 October 2017 provided for this increase as well as certain transitional measures.

The Irish Finance Bill 2022 was published on 20 October 2022. It contains a number of changes which are relevant to the fund and investment management industry in Ireland...

Since 1 January 2024, employers have a new reporting and withholding obligation regarding share option related taxes.

Pension providers and employers will, no doubt, be watching reports on the payment of the Local Property Tax with interest.

Section 110 companies that have no exposure to Irish real estate assets are unaffected by the proposed amendments.

The Act modifies the eligibility criteria for charities to qualify for tax relief on donations and imposes a time limit for applying income tax relief.

Group Head of Regulatory Affairs and Compliance for TMF Custom House Global Fund Services Dermot Mockler shared his views.

Budget 2025 announced on 1 October 2024 included a substantial "cost-of-living" package including many one-off payments, as well as outlining a framework...

Ireland's investment limited partnership (ILP) is quickly becoming one of the fund vehicles of choice for private equity and private credit managers.

Ireland recently enacted a reduction to the rate of stamp duty on the acquisition of business assets subject to stamp duty.

One of the key announcements for multinational companies made by the Minister for Finance in the recent Irish budget statement was the introduction of a ‘knowledge development box’.

On 30 January 2025, Matheson made a submission to the Department of Finance in response to its public consultation on the tax treatment of interest.

The Tax Appeals Commission has ruled on a case involving pension arrears paid years after they were earned, determining how such lump-sum payments should be taxed under Irish law. The decision addresses whether backdated pension payments should be taxed in the year they relate to or the year they are actually received, with significant implications for taxpayers receiving delayed retirement benefits.

Revenue has published updated guidance in its Tax and Duty Manual (TDM) in light of the CJEU decisions in Skandia and Danske Bank.