Ireland: Capital Gains Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Deeds Of Variation: A Powerful Tool For Post-Death Planning

A will is often considered the final word on how someone's estate should be distributed — but that isn't always the case. In reality, many families discover that a will, even one carefully prepared, can create unforeseen consequences after death.

AC

Arthur Cox

Finance Bill 2025: Matheson Submission

In advance of the preparation of this year's Finance Bill we have identified a number of issues that persistently arise in practice.

Ireland Finance

M

Matheson

The Commencement Of The Angel Investment Scheme

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

AC

Arthur Cox

Tax Controversy & Dispute Resolution Annual Report 2024

In this Tax Controversy and Dispute Resolution Report, we look back on the recent trends and developments in domestic and international tax controversy matters and provide insights on the key developments during recent periods.

M

Matheson

Direct Tax Cases: Decisions From The Irish Courts And TAC Determinations

RL

RDJ LLP

Report On The Taxation Of Share-based Remuneration In Ireland

MF

McCann Fitzgerald

Irish Finance Bill 2024 – Implications For International And Irish Business

Ireland Finance

MG

Maples Group

Budget 2025 And Changes To Residential Zoned Land Tax

MF

McCann Fitzgerald

Highlights From Irish Finance Bill 2024

AC

Arthur Cox

Ireland Introduces A Participation Exemption For Foreign Distributions

European Union Tax

AC

Arthur Cox

Irish Budget 2025 – Implications For International And Irish Business

MG

Maples Group

WF

William Fry

Budget 2025 – The Windfall Budget

RL

RDJ LLP

Tax: Recent Tax Appeals Commission Determinations And Court Judgments (3 Of 2024)

RL

RDJ LLP

DPC Annual Report 2024: Proportionate, Fair And A Balanced Approach To Regulation

Ireland Privacy

MF

McCann Fitzgerald

Central Bank Of Ireland Issues Modernised Consumer Protection Code 2025 (Video)

Ireland Finance

BW

Byrne Wallace

Council Supports "Stop The Clock" Proposal

Ireland Commercial

AC

Arthur Cox

Supreme Court Overhauls Rules On Delay In Prosecuting Claims

Ireland Litigation

MF

McCann Fitzgerald

Central Bank Of Ireland Clarifies Rules On Alternative Investment Funds Acting As Guarantors

Ireland Finance

M

Matheson

Irish Participation Exemption For Foreign Dividends: Consultation On Proposed Introduction In Finance Act 2024

The Irish Government has published a consultation on the potential introduction of a participation exemption for qualifying foreign dividends from Irish corporation tax from 1 January 2025

MG

Maples Group

Changes To Ireland's Withholding Tax Rules From 1 April 2024

Changes to Ireland's withholding tax regime, introduced in Finance (No. 2) Act 2023, began to apply from 1 April 2024. The changes apply to deny exclusions...

M

Matheson

Corporate Tax 2024

Chambers Global Practice Guide - Corporate Tax 2024 Ireland...

MG

Maples Group

Keeping On Top Of Your KEEP Obligations

The Key Employee Engagement Programme ("KEEP") is a tax efficient share option scheme for small and medium-sized enterprises ("SMEs")...

MG

Maples Group

Finance Dublin - Irish Tax Monitor February

MG

Maples Group

Lending To A Company In Ireland: Structuring The Transaction

Ireland Commercial

MG

Maples Group

Irish Finance (No.2) Act – Implications For International And Irish Business

European Union Tax

MG

Maples Group

Finance Dublin - Irish Tax Monitor

MG

Maples Group

Tax Update - August

M

Matheson

Stamp Duty And Share Transfers: Five Key Considerations

Ireland Commercial

O

Ogier

Irish Budget 2024 Implications For International And Irish Business

MG

Maples Group

WF

William Fry

Budget 2024 – Supporting Individuals, Families And Business

RL

RDJ LLP

InDisputes: Debt Forgiveness – Taxpayer Appeals Unusual Reasoning

M

Matheson

Irish Budget 2024 Implications For International And Irish Business

On 10 October 2023, the Irish Minister for Finance presented Budget 2024. This is Ireland's annual statement on proposed tax measures and budgetary expenditure.

MG

Maples Group

This was Minister McGrath's first budget speech and the fourth (and perhaps last) of the coalition government between Fianna Fáil, Fine Gael and the Green Party.

WF

William Fry

Budget 2024 – Supporting Individuals, Families And Business

In this Bulletin, we highlight some of the substantive taxation measures, amounting to just over €1.1 billion, introduced by Budget 2024.

RL

RDJ LLP

InDisputes: Debt Forgiveness – Taxpayer Appeals Unusual Reasoning

The Tax Appeal Commission ("TAC") recently held that debt forgiveness created taxable income for a taxpayer.

M

Matheson

WF

William Fry

Corporate Tax 2023

Businesses in Ireland tend to incorporate in order to take advantage of the benefits of separate legal entity status and limitation of liability.

MG

Maples Group

Share Option Tax Implications For Employees

It has recently been reported that the Revenue Commissioners of Ireland ("Revenue") have collected close to €12 million in unpaid tax on share schemes.

MG

Maples Group

InDisputes: High Court Upholds TAC Determination On Time Limits

The recent High Court (the "Court") decision in Thomas McNamara v The Revenue Commissioners has again emphasised the importance of taking due care when preparing for appeals before the Tax Appeals Commission ("TAC").

M

Matheson

Welcome Changes To The Key Employee Engagement Programme

The Key Employee Engagement Programme ("KEEP") was amended in the most recent Irish Finance Act, which came into operation from 1 January 2023 ("Finance Act 2022"). These welcome changes...

MG

Maples Group

High Court Decision Provides Clarity To Foreign Shareholders

WF

William Fry

InDisputes: No CGT On Shares Deriving Value From Licence Over Land?

M

Matheson

Equity Incentives And Share Schemes

AC

Arthur Cox

Tax Comparative Guide

M

Matheson

Budget 2023 And The Agri-Business Sector

WF

William Fry

Key Takeaways From The Tax Strategy Group Paper 2022 On Capital & Savings Taxes And Stamp Duty

RL

RDJ LLP

Multinationals And Intercompany Debt: The Tax Implications Of Unwinding Intercompany Debt

WF

William Fry

The Taxation Of Crypto Currency In Ireland

S

Sabios

InDisputes Series: Challenging Tax Assessments - Thinking Outside The Code

European Union Tax

M

Matheson

Unapproved Share Option Plans – What To Do When Notified Of A Revenue Compliance Intervention?

M

Matheson

A Practical Cross-border Insight Into Private Client Work

M

Matheson

Tax Time Podcast – Budget 2022 Special

GT

Grant Thornton

Ireland As A Location For International Operating Companies

MG

Maples Group

Setting Up A MiFID Firm In Ireland

DE

Dillon Eustace

Public Private Partnership Contracts – Tax Appeals Commissioner's Recent Determination Provides Clarity For Foreign Shareholders

WF

William Fry

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