The Danish Official Gazette published Law No. 1691 on 30 December 2024, introducing several amendments to tax laws, including changes to the Corporation Tax Act, the Share Savings Account Act, the Share Profits Taxation Act, and the Personal Income

Irish Revenue updated eBriefs in accordance with amendments introduced by the Finance Act 2024 (Act No. 43 of 2024) which entered into force on 1 January 2025. Tax and Duty Manual Part 15-01-48 - Sea-Going Naval Personnel Tax Credit - has been

The amending protocol to the 1979 income and capital tax treaty between Denmark and Greenland came into force on 19 December 2024. The new protocol incorporates the DBO of the OECD’s BEPS minimum standards (Base Erosion and Profit Shifting),

Irish Revenue issued eBrief No. 315/24 on 13 December 2024 which outlines the European Union (EU) Value Added Tax (VAT) scheme for small and medium-sized enterprises (SMEs) effective from 1 January 2025. Currently, Member States can set their

Irish Revenue has released eBrief No. 307/24 on 10 December 2024, providing new guidance on leasing ringfences, outlined in the Tax and Duty Manual 12-04-02 – Leasing Ringfences – Sections 403 and 404 of the Taxes Consolidation Act 1997. The

Denmark’s Parliament passed Bill No. L 28 on 19 December 2024, introducing changes to the country’s tax laws, including updates to the taxation of dividends paid to resident and non-resident companies, effective from 1 January 2025. The new