A new DTA between Ireland and Germany

Irish Revenue has issued eBrief No. 87/2026 on 29 April 2026, providing updated guidance on the tax treatment of Investment Limited Partnerships (ILPs). The update is set out in the newly created Tax and Duty Manual (TDM) Part 27-01a-04. ILPs are

Irish Revenue has published eBrief No. 086/26 on 28 April 2026, which provides updated guidance on the VAT treatment of guest and holiday accommodation and the VAT treatment of restaurant and catering services. Both categories will be subject to the

The German Federal Government has announced plans to modernise tax advice and reduce bureaucracy through the Ninth Act Amending the Tax Advisory Act, aimed at expanding advisory services for citizens while simplifying regulatory requirements. The

Irish Revenue has published eBrief No. 085/26 on 23 April 2026, updating the Tax and Duty Manual (TDM) Part 29-02-03 to reflect changes to the Research and Development (R&D) Corporation Tax Credit introduced by Finance Act 2025. The changes

Irish Revenue has published eBrief No. 084/26 on 22 April 2026, issuing revised guidance on Capital Gains Tax (CGT) relief for company reconstruction or amalgamation transactions. Tax and Duty Manual Part 20-01-02 explains the operation of CGT

Brazil and Germany announced plans to intensify negotiations on a new income tax treaty during their Joint Declaration on the 3rd German-Brazilian Intergovernmental Consultations in Hanover on 20 April 2026. The proposed agreement aims to boost