Factsheets

Ireland's R&D tax credit: Guide to maximise 30% credit for tech and life sciences companies. Discover eligibility, benefits, and application process.

Explore why tax is vital for comprehensive CSRD reporting, enhancing transparency, ethical governance, and aligning business with sustainability goals.

Ensure payroll tax compliance by submitting your PAYE Settlement Agreement before 31 Dec. Learn how to report benefits and expenses under ERR rules.

Prepare for the CRS amendments under DAC8. Learn essential compliance steps for financial institutions ahead of the 2026 reporting deadline.

On 2 October 2024, the OECD released the Crypto-Asset Reporting Framework (CARF) schema, standardising digital asset transaction reporting under DAC8 from 2026.

Discover how Budget 2025 enhances R&D tax credit opportunities for innovation-focused companies. Maximise your R&D investments with expert guidance.

Discover changes to company size criteria under new EU regulations. From July 2024, increased thresholds for 'micro,' 'small,' 'medium,' and 'large' companies take effect.

Discover key employment tax changes in Ireland and stay compliant: Enhanced Reporting Requirements, staff entertainment, travel expenses, and contractor status insights.

When engaging contractors to provide services, the nature of the engagement should be considered in order to determine whether it is one of employment (employee) or self-employment (contractor). Complete the 5-step decision-making framework used to determine employment status.

Download our simple guide for Irish tax rates, credits and filing deadlines, as well as a summary of the key Irish tax reliefs, for 2024. This guide is updated to include amendments made by Finance Act 2023.

Businesses availing of the Debt Warehousing Scheme (DWS) have until 1 May 2024 to either pay their warehoused debt in full or engage with Revenue on addressing the debt. Read our latest insight to find out more.

The most recent Finance Act introduced a number of important changes to retirement relief, which may impact family businesses. Those affected should act now or face previously unforeseen CGT liabilities. Read our latest insight to find out more.

With effect from 1 January 2024 a new mandatory Capital Acquisitions Tax (CAT) reporting obligation is imposed on the recipients of certain loans from close relatives. Read our latest insight to find out more.

Navigate the changes in EU tax regulations with BEFIT and Transfer Pricing proposals, aiming for harmonisation, fair taxation, and reduced compliance burdens.

Irish Revenue published a new tax and duty manual Part 35a-01-05 – Requests for TP Documentation (‘TDM’) in December 2023. The TDM serves as a policy document to ensure that the Transfer Pricing Audit Branches (‘TP Audit Branches’) take a consistent approach when requesting TP documentation from taxpayers for risk assessment. Read our latest insights and stay informed with the latest Transfer Pricing updates.

As a component of the European Union’s (EU) aspirations for climate neutrality, CBAM, effective from October 1, 2023, will have an impact on the importation of goods in specific sectors with high carbon emissions into the EU.