Ireland: Income Tax

The Tax Appeals Commission examined whether an employee working in Ireland under an A1 certificate, who paid social security contributions in another EU jurisdiction rather than Irish PRSI, could claim tax exemption on a redundancy payment. The case centered on the interpretation of the Redundancy Payments Act 1967 requirements and whether EU Regulation 883/2004 on social security coordination could override Irish tax law provisions for statutory redundancy payments.

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

Legal privilege in tax matters operates differently across jurisdictions, and understanding these distinctions is critical for protecting confidential communications.

A recent decision by the Indian Income Tax Appellate Tribunal ("ITAT") in the case of Vanguard Emerging Markets Stock Index Fund A Series...

Revenue is now providing employers with an opportunity to correct any payroll tax issues arising from bona fide classification errors for tax years 2024 and 2025, without penalty or interest.

On 11 September 2025, the Revenue Commissioners announced an opportunity for employers to correct payroll tax issues arising in 2024 and 2025 due to a bona-fide misclassification...

On 17 June last, the Organisation for Economic Co-operation and Development ("OECD") released further Administrative Guidance on the ‘Pillar Two' Global Anti-Base Erosion ("GloBE") Rules (the "Guidance").

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...

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