Ireland has confirmed that the changes to residency rules that are intended to deal with the problem of mismatches between treaty partner countries have so far not affected any company’s residence status. The reform which was in the 2014 Finance Bill had the aim of preventing a situation where a company would not be resident in any country. The rules apply from 24 October 2013 for companies incorporated on or after that date and from 1 January 2015 for those incorporated before 24 October 2014.
Related Posts
Liechtenstein approves ratification of income and capital tax treaty with Ireland
April 18, 2025
The Liechtenstein government has approved the ratification of the income and capital tax treaty with Ireland on 15 April 2025. Earlier, the Liechtenstein government issued a release announcing that Prime Minister Daniel Risch and Ambassador Aoife
Read More
Ireland: Revenue issues guidance on general anti-avoidance rule and protective notifications
April 17, 2025
Irish Revenue has published eBrief No. 085/25 on 16 April 2025, introducing a new Tax and Duty Manual Part 33-02-03, which offers guidance on the general anti-avoidance rule and the use of protective notifications. This manual provides guidance
Read More Ireland: Revenue revises VAT repayment offset rules following debt warehousing conclusion
April 09, 2025
Irish Revenue has published eBrief No. 080/25 on 7 April 2025 announcing an update to the VAT Repayment Offset section of the Tax and Duty Manual, reflecting the conclusion of the debt warehousing scheme. Tax and Duty Manual VAT Repayment Offset
Read More Ireland launches consultation on R&D tax credit review
April 09, 2025
Ireland's Department of Finance has launched a public consultation to review the research and development (R&D) tax credit, seeking feedback on its effectiveness and impact on innovation and business growth on 2 April 2025. The consultation
Read More Ireland extends 9% VAT rate on gas and electricity to 31 October 2025
April 09, 2025
Ireland's Department of Finance announced a six-month extension of the 9% reduced VAT rate on gas and electricity, moving the end date from 30 April to 31 October 2025. This announcement was made by the Irish Department of Finance on 1 April
Read More Ireland extends 9% VAT rate on gas and electricity until 31 October 2025
April 08, 2025
Irish Minister for Climate, Environment and Energy Minister Darragh O'Brien has welcomed the government decision to extend the 9% VAT rate currently applied to gas and electricity by a further six months – to 31 October. The 9% VAT rate had been
Read More