Ireland: Capital Gains Tax

Budget 2027 was presented as setting out a path to bring us to a place in which work is rewarded, risk repaid and investments in our future can bear fruit. Whilst such sentiments are noble, the focus of the Budget tax measures was almost entirely on addressing the cost of living pressures for middle income earners through tax reductions which were largely publicised in the media in advance of the Budget being delivered.

The Irish Department of Finance has unveiled a comprehensive roadmap to transform how retail investors are taxed, with a new investment account at its core designed to simplify the tax framework and encourage greater participation in capital markets. The proposal includes annual contribution limits, a tax-free threshold, and a flat-rate tax structure that eliminates the controversial deemed disposal rule, while also signaling broader reforms to investment fund taxation from Budget 2028 onwards. This initiat

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...

The High Court in Farrell & Sons (Garages) Limited v Revenue Commissioners [2024] IEHC 553 considered whether a taxpayer could overturn two tax settlements that it had entered into with Revenue in 1995.

Share-based remuneration ("SBR") has long been cited as an efficient way to attract, incentivise and retain employees and directors in a competitive employment landscape.

The Irish Finance Bill 2024 (the "Bill") was published on 10 October 2024. The Bill introduces several key measures that are particularly relevant to international investors, companies, investment funds.

Set out below are five key considerations when dealing with stamp duty in the context of a share transfer.

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.

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.