Irish Revenue published Finance Act 2016 that contains multiple additions in relation to Finance Bill 2016, on 12 January 2017. The key changes are following:
Directors’ fees: An exemption is available on certain emoluments not more than EUR 5,000 for resident relevant directors.
Real estate funds: The new 20% withholding tax deduction for real estate funds is expanded with new components as an anti-avoidance provision concerning multiple funds.
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