Budget 2025 announced on 1 October 2024 included a substantial "cost-of-living" package including many one-off payments, as well as outlining a framework to direct substantial tax revenues towards housing, energy, water and...more
The Irish Pillar Two rules apply to in-scope entities for accounting periods commencing on or after 31 December 2023. Following the GloBE Rules and the EU's Minimum Tax Directive, the rules introduce a minimum effective tax...more
10 October 2023 – Ireland's Budget 2024 was presented in the context of a positive economic performance for Ireland — full employment, budget surpluses, rising population and a falling national debt — against a backdrop of...more
10/11/2023
/ Business Taxes ,
Dividends ,
Incentives ,
Infrastructure ,
Interest Rates ,
Ireland ,
Mortgages ,
OECD ,
Public Finance ,
Research and Development ,
Tax Relief
Last year's Budget was presented as setting a course for a journey to a post-pandemic Ireland in 2022. Few could have expected the global economic challenges that were awaiting, including the war in Ukraine, rising inflation...more
Refunds of stamp duty paid on non-residential property which is later developed for residential purposes will no longer be available for construction projects commencing after 31 December 2022. Construction can commence by...more