Nora Ward A&L Goodbody
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Filing deadline for share based remuneration *
Ireland - March 1 2012
The annual employer tax reporting deadline in respect of share-based remuneration for employees in Ireland for tax year 2011 is 31 March 2012.
Co-authors: Rosaleen Boyle, Sheena Doggett.
New Revenue guidelines *
Ireland - April 5 2011
On 25 March 2011 Revenue issued an e-brief dealing with (i) the new grandfathering treatment for share-based remuneration announced by the Minister for Finance, (ii) transitional arrangements for payment of tax and (iii) payment of USC on unapproved share options.
Co-authors: Sheena Doggett.
Share schemes update *
Ireland - March 23 2011
On 18 March 2011 the new Minister for Finance announced that charges to PRSI on share awards (introduced in the recent Budget and Finance Act) will not apply where there is a written agreement entered into before 1 January 2011.
Co-authors: Sheena Doggett.
Irish budget 2011 *
Ireland - December 9 2010
As anticipated, Tuesday's budget has introduced far-reaching charges to the taxation of employee share incentives.
Co-authors: Sheena Doggett.
PRSI and health levy on share awards *
Ireland - November 26 2010
On Wednesday 24th November the Irish Government published its 4 year National Recovery Plan outlining budgetary cuts and taxation measures it proposes are implemented.
Co-authors: Sheena Doggett.