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Ireland published Finance Bill 2024 (the "Bill") on 10 October 2024 to implement the changes announced by the Minister for Finance in Budget 2025 together with additional amendments to the Irish tax code.

The Irish Finance Bill 2022 (the "Bill") was published on 18 October 2022. This summary highlights the most significant proposed changes for Irish and international investors...

On 26 April 2024, the Revenue Commissioners ("Revenue") published an updated version of the Bilateral Advance Pricing Agreement Guidelines (the "New Guidance").

The Minister for Finance made reference in his Budget in December, 2009 to the importance of the financial services industry and his intention to introduce changes to enhance the competitive position of the Irish Financial Services industry.

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

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.

Ireland is introducing a new Individual Investment Account (IIA) from July 2027, designed to transform the nation from savers to investors by offering a tax-efficient investment framework. The scheme allows Irish residents to invest up to €12,000 annually with a €50,000 tax-free threshold, after which a simplified 1% flat rate tax applies. Qualifying account providers must register with Revenue and assume responsibility for administering the investment account tax, while eligible account holders

In recent times there has been a welcome return to activity in the Irish real estate market. Overseas investors have been circling and private equity groups have started investing heavily in Irish real estate amid confidence that the Irish economy has stabilised and is returning to growth.

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

Ireland offers an attractive regime in which to establish regulated investment funds and is a preferred location for fund administration, custody and management.

Ireland is a leading jurisdiction for the establishment of special purpose vehicles (SPVs) for structured finance transactions, particularly repackagings, securitisations, LPN structures, CLOs and CDOs, asset-backed commercial paper programmes, corporate and leverage finance structures, fund-linked structures, life settlement issues and a host of other receivables financing transactions.

On 2 September 2019, the Irish Department of Finance issued a feedback statement outlining changes that will be made to the Irish transfer pricing rules with effect from 1 January 2020.

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

The Irish Budget for 2027 (“Budget 2027”) was announced by Minister Simon Harris on 6 October 2026. Budget 2027 contains a number of measures intended to support Ireland’s status as a leading financial and investment jurisdiction in Europe. International investors will welcome the introduction of reforms for the taxation of Irish corporates, the introduction of new rules to accommodate the Pillar Two side-by-side agreement with the US and the extensions to Irish tax provisions for tax credits.

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.