Belgian parliament approves Protocol to DTA with Ireland

Irish Revenue has released eBriefs 022/26 on 28 January 2026 and eBrie 028/26 on 3 February 2026 providing updated guidance on accelerated capital allowances introduced under the Finance Act 2025. Accelerated capital allowances The following

Irish Revenue issued eBrief No. 031/26 on 4 February 2026, providing guidance on the Automatic Exchange of Information. This eBrief is to inform customers of changes made to Tax and Duty Manual (TDM)  Part 35-01-01a and subsequent changes to TDM

The amending protocol to the 2009 tax treaty between Ireland and Jersey came into effect on 16 May 2025. The protocol was signed on 23 November 2023. The protocol updates the preamble to include not only the intention to eliminate double taxation

The Irish Revenue has issued eBrief No. 024/26 on 29 January 2026, updating Tax and Duty Manual Part 22A-01-01 with guidance on the Residential Zoned Land Tax (RZLT). The update reflects amendments introduced under the Finance Act 2025. Key

Belgium’s Federal Public Service (SPF) Finance has released a BEPS13 News update detailing the new Local File form issued in December 2025 and providing guidance on using the “Termination of notification obligation” for CbC filings

Irish Revenue issued eBrief No. 016/26 on 22 January 2026, updating the guidance for reduced tax rate on income and gains from Irish and equivalent offshore investment funds. Tax and Duty Manuals Part 27-04-01 (Offshore Funds: Taxation of Income