Ireland issues new VAT guidelines for SMEs under EU scheme, exempting cross-border sales under EUR 100,000 from 2025. Ireland’s Revenue Commissioners published eBrief No. 113/2025 on 4 June 2025, providing new guidance on the EU VAT scheme for

Irish Revenue updates registration guidelines for income tax, corporation tax, PAYE/PRSI, and RCT.  Irish Revenue has published eBrief No. 109/25 on 23 May 2025, announcing revised guidelines for registering for Income Tax (IT), Corporation Tax

New guidance modifies startup relief (Section 486C TCA) and introduces foreign dividend exemptions (Section 831B TCA), with PRSI-linked caps and EUR 40K-60K thresholds. The Irish Revenue has released eBrief No. 102/25 on 16 May 2025, announcing

Irish Revenue has updated its guidelines on interest for late tax payments, now covering Capital Acquisitions Tax. The eBrief clarifies interest rules, removes mentions of Fixed Direct Debit and Balloon payments, and updates due dates for

Liechtenstein’s parliament has given its approval to the ratification of the tax treaty with Ireland concerning income and capital on 9 May 2025. The agreement regulates the elimination of double taxation in cross-border situations. It is based

Irish Revenue issued eBrief 098/2025 on 8 May 2025, updating its Tax and Duty Manual on global minimum taxation rules. The following two Tax and Duty Manuals (TDMs) relating to Pillar Two have been updated: TDM Part 04A-01-01 - Global