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

The predominant reasons for Ireland’s popularity as an SPV location are its favourable tax regime, the fact that it is an "on-shore" jurisdiction, its developed corporate legal system and the professional and administration services that are available locally.

To kick off the new year we have prepared a series of articles on key considerations in commercial property transactions called "Commercial Property Essentials". The aim of this series is to provide a high-level overview...

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...

In recent times there has been a welcome return to activity in the Irish real estate market.

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

The delayed implementation of pillar 1 of the OECD's global tax reform deal means many multinational groups will continue to incur digital services taxes — at least in the short term.

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 ...

Ireland published Finance (No.2) Bill 2023 (the "Bill") on 19 October 2023 to implement the changes announced by the Minister for Finance...

Business or trading income comprising active income.

In recent times there has been a welcome return to activity in the Irish real estate market.

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").

Businesses and communities are dealing with many COVID-19 related issues that are causing severe business disruption

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.

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

A Financial Resolution was passed by the Irish Government on 19 May 2021 which inserts a new Section 31E into the Stamp Duties Consolidation Act 1999, imposing a stamp duty charge of 10%...