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Changes to VAT for defined contribution pension schemes
  • Eversheds LLP
  • Ireland
  • April 15 2015

The Finance Act 2014, enacted last December, has extended certain exemptions from VAT provided to collective investment schemes to defined

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

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

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

Restricted share awards
  • A&L Goodbody
  • Ireland
  • November 26 2013

Restricted Share Awards or "Clogged Shares" are shares awarded to employees where the employee owns the shares up-front, but is restricted from

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

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

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

Removal of employer requirement to withhold social security on stock options
  • Reed Smith LLP
  • Ireland
  • September 21 2012

From July 1, 2012 forward, Irish employers are no longer required to withhold social security taxes (also referred to as PRSI) on non-qualified stock option gains

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