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RDJ LLP | Ireland | 10 Oct 2023

Budget 2024 - Supporting Individuals, Families and Business

As the Corporation Tax receipts continue at least for now, Budget 2024 has sought to balance the need of supporting families in the continuing cost…
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WTS Global | Global | 15 May 2023

WTS Global Mergers & Acquisitions Newsletter #2/2023 now available

In times of digitalisation, many Austrian target companies are fully or partially active in the field of software development and thus derive…
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William Fry | Ireland | 10 May 2023

Digital Gaming Credit

The tax credit was initially introduced into legislation by section 33 of Finance Act 2021, subject to a commencement order, as the scheme required…
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Mason Hayes & Curran LLP | Ireland | 18 Apr 2023

New Tax Regime for Non-Resident Corporate Landlords

Key changes to the tax liability of non-resident companies renting out property in Ireland were introduced in the Finance Act 2021. We discuss the…
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Arthur Cox LLP | Ireland | 20 Jan 2023

What’s Another Year - January 2023 - Real Estate

2023 will see an increased focus on the greening of property contracts, with green leases in particular…
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Mason Hayes & Curran LLP | Ireland | 16 Jan 2023

Residential Zoned Land Tax

The Residential Zoned Land Tax (RZLT) was introduced in the Finance Act 2021. In November 2022 local authorities published draft maps earmarking…
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Addleshaw Goddard LLP | Ireland | 22 Dec 2022

Regulatory Update - Pensions (Ireland)

The Finance Act 2021, enacted on 21 December 2021, introduced several notable changes to tax provisions relating to pensions in Ireland. The relevant…
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WTW | United Kingdom | 17 Nov 2022

Chancellor’s Autumn Statement

The most significant spending increases in the Autumn Statement are continued government support for household energy bills, NHS/social care…
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McCann FitzGerald LLP | Ireland, United Kingdom | 7 Oct 2022

1 November 2022: First Steps towards Residential Zoned Land Tax

First steps towards implementation of the residential zoned land tax introduced by the Finance Act 2021 will commence on 1 November 2022, when local…
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Walkers | Ireland | 4 Aug 2022

Interest Limitation Rule Guidance Released

Ireland introduced legislation implementing the EU ATAD interest limitation rule in Finance Act 2021. The legislation applies to companies within the…
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