In 2016, Ireland introduced a new withholding tax on distributions from Irish regulated funds which invest in Irish real estate (IREFs).

This quarter's highlights include the commencement of the Investment Limited Partnerships (Amendment) Act 2020, a number of AML developments, the publication of performance fee guidance, a Central Bank of Ireland cross-industry guidance ...

In this podcast, Andrew Quinn and William Fogarty discuss proposed new Irish withholding tax measures for payments to entities in "zero tax" jurisdictions.

IFLR recently published an article by Matheson Tax partners Turlough Galvin and Gerry Thornton and Tax associate Kevin Smith discussing the Irish tax treatment of coupons on additional tier 1 (AT1) capital.

A 20% withholding tax on distributions from Irish regulated property funds (IREFS) was introduced in 2016. The new regime is complex and generated significant press commentary.

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.

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.

IFA is the only international non-governmental and non-sectoral organisation dealing with fiscal matters.

The introduction of a "knowledge development box" in Ireland from 1 January 2016 has further enhanced Ireland's intellectual property ("IP") tax regime and bolstered Ireland's reputation...

The Department of Finance recently published an implementation plan (the ‘Implementation Plan' – available here) providing an update on the recommendations included in the Funds Sector 2030 report (the ‘Report' – available here).

The deadline for filing IREF returns for years ending July – December 2020 is on or before 30 July 2021.

The Irish Government has advised that the tax treatment of Irish property funds may face further changes later this year.

The Irish Department of Finance (the "Department") held a public consultation to gather stakeholder views on the possible introduction of measures to prevent double non-taxation...

In his Budget speech on 11 October 2016, the Minister for Finance announced a comprehensive programme of targeted intervention against offshore tax evasion.

The Finance (No.2) Act 2023 introduced a significant change in respect of unapproved employee share option schemes by shifting the obligation to remit tax on the exercise of options...

In most instances, employees are personally responsible for paying the tax due when share options are exercised.

Ireland's Finance Bill 2015 (the Bill) was published on October 22 2015 and it contains new (previously unannounced) provisions on the Irish tax treatment of Additional Tier 1 (AT1) instruments.

On 17 March 2020, the Luxembourg tax administration released a 'newsletter' which details support measures for Luxembourg taxpayers who may be impacted by the COVID-19 pandemic.

Budget 2026 included some welcome measures for large multinationals operating in Ireland. The increase in the R&D tax credit to 35% was the main highlight for corporate taxpayers.

Matheson has submitted eight targeted recommendations to Ireland's Department of Finance aimed at modernizing the country's tax framework, addressing practical challenges ranging from dividend...