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Results: 1-10 of 242

Ireland employee benefits share incentive schemes
  • Matheson
  • Ireland
  • May 23 2013

Employee share incentive schemes provide an effective means of rewarding employees by offering tax savings on the acquisition of company shares


Form RSS1 due by March 31 for companies granting options and offering ESPP participation in Ireland
  • Baker & McKenzie
  • Ireland
  • March 19 2014

Companies that grant stock options and offer participation in their ESPPs where the stock purchase rights are treated as options for Irish tax


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


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


Budget 2014: government U-turn on Pensions Levy
  • William Fry
  • Ireland
  • November 6 2013

The Minister for Finance, Michael Noonan, appears to have backtracked on the commitment made in last years' Budget when he announced that the


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


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


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


Early access to AVC's
  • William Fry
  • Ireland
  • September 9 2013

Individuals who have made additional voluntary contributions (AVCs) to their occupational pension scheme can now take a once-off early withdrawal of


Pension tax relief escapes budget cuts
  • William Fry
  • Ireland
  • January 9 2013

The pensions industry breathed a sigh of relief when the Minister for Finance announced during his Budget speech on 5 December 2012 that "As it is in