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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

Taxation of funds
  • A&L Goodbody
  • Ireland
  • January 1 2013

The central principle of the Irish taxation of funds is simple; generally, authorised Irish funds are tax exempt, except to the extent that they have

New prescribed jurisdictions for ICAV redomiciliations
  • A&L Goodbody
  • Ireland
  • September 24 2015

The Minister for Finance has signed new ICAV Regulations. SI 371 of 2015, Irish Collective Asset- management Vehicles Act 2015 (Section 145(2

Matheson REITs update: Finance Bill 2013
  • Matheson
  • Ireland
  • February 22 2013

The introduction of Real Estate Investment Trusts ("REITs") in Ireland, first announced in Budget 2013, is expected to attract increased foreign

Investment fund tax rates to increase
  • A&L Goodbody
  • Ireland
  • October 24 2013

The exit tax rate applying to investment funds is being increased and standardised. Provided appropriate procedures are complied with, no exit tax

Second REIT announced
  • A&L Goodbody
  • Ireland
  • January 7 2014

Ireland's second REIT, Hibernia REIT (365m investment) was launched in the last quarter of 2013. This is the second REIT to launch on the Irish

Recent developments for the first quarter 2011
  • Baker & McKenzie
  • Australia, China, Costa Rica, Morocco, Russia, Slovakia, Spain, United Kingdom, USA, France, India, Ireland, Israel, Malaysia, Mexico
  • May 10 2011

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

A warm Irish welcome for financial services
  • William Fry
  • Ireland
  • March 15 2012

The Finance Bill 2012 (the “Bill”) includes a number of positive measures to deliver on this promise

Ireland enhances its tax regime for investment funds
  • Matheson
  • Ireland
  • May 1 2012

Ireland’s recently enacted Finance Act 2012 introduces some welcome measures for the Irish investment funds industry

Non-resident tax declarations no longer required
  • Mason Hayes & Curran
  • Ireland
  • October 13 2010

Ireland has a system of withholding tax operating in respect of Irish investors in Irish funds