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Certain health insurance reimbursements prohibited- immediate action required for IrishNI companies with US employees
  • Arnall Golden Gregory LLP
  • Ireland, USA
  • May 20 2015

Irish and Northern Irish companies with employees in the US need to read this update and take immediate action if needed. And I'm not just writing

Ireland - annual share scheme report electronic submission now required
  • Baker & McKenzie
  • Ireland
  • February 24 2015

Companies are required to submit an annual report, Form RSS1, to the Irish Revenue in relation to certain types of equity awards granted to employees

New Government legislation programme: industry & sector specific breakdown- SpringSummer 2015
  • William Fry
  • Ireland
  • January 16 2015

The Irish Government has published its legislation programme for the SpringSummer 2015 parliamentary session. There are 32 Bills which are currently

Finance Bill extends approved retirement fund drawdowns to 25 years
  • William Fry
  • Ireland
  • December 10 2014

In 2011, the government increased the "imputed or notional distribution of assets" to 5. This is the amount Revenue assumes a person will draw down

Reduced ARF thresholds
  • William Fry
  • Ireland
  • September 9 2013

Approved Retirement Funds (ARFs) allow people to keep part or all of their retirement fund invested post retirement age. Income can be drawn from an

Pension providers and employers to remit local property tax
  • Mason Hayes & Curran
  • Ireland
  • March 20 2013

Pension providers and employers will, no doubt, be watching reports on the payment of the Local Property Tax ("LPT") with interest. They may not be

Sharp increase in numbers availing of SARP
  • William Fry
  • Ireland
  • August 13 2015

The Special Assignee Relief Programme (SARP) was introduced in 2012 and was designed to make Ireland a more tax attractive place to work for

Significant pension changes: changes to the standard fund threshold
  • William Fry
  • Canada, Ireland, United Kingdom
  • January 16 2014

The Standard Fund Threshold ("SFT") (ie the maximum allowable pension fund at retirement for tax purposes) has been reduced again, this time from

Budget 2013
  • Arthur Cox
  • Ireland
  • January 14 2013

On 5 December 2012, the Minister for Finance published the budget for 2013. A number of significant changes have been made to the tax treatment of

Budget 2013: pensions policy
  • Mason Hayes & Curran
  • Ireland
  • December 6 2012

After much speculation, and a number of submissions from the pensions industry, the 2013 Budget was announced yesterday, with the measures which will impact occupational pensions being few and broadly positive