Ireland: Lower House approves amending protocol to tax treaty with Sweden
Ireland's Lower House of Parliament approved the second protocol amending the 1986 income tax treaty with Sweden on 15 July 2026. Signed on 3 June 2026, the protocol introduces several updates to the treaty. It replaces the preamble to
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Ireland: Lower house approves income tax treaty with Liechtenstein
The Irish lower house of Parliament approved the income tax treaty with Liechtenstein on 15 July 2026. Signed on 30 October 2024, the agreement regulates the elimination of double taxation in cross-border situations. It is based on the
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Ireland reintroduces 9% VAT for food businesses, hairdressers
Ireland's Government has announced, on 30 June 2026, the reintroduction of the 9% VAT rate for food and catering services and hairdressing from 1 July 2026, delivering a commitment set out in the Programme for Government. According to the
See MoreIreland: Revenue updates dividend withholding tax guidance for partnership distributions
Ireland's Revenue has published eBrief No. 108/26, updating Tax and Duty Manual Part 06-08a-01 Dividend Withholding Tax - Details of Scheme to clarify when distributions may be paid, either directly or indirectly, to an Irish partnership or a
See MoreIreland: Revenue updates dividend withholding tax guidance
Ireland’s Revenue has issued updated guidance on the operation of the Dividend Withholding Tax (DWT) regime. Tax and Duty Manual Part 06-08a-01 Dividend Withholding Tax - Details of Scheme, which provides guidance in respect of the operation of
See MoreIreland: Revenue updates Pillar Two TIR and NoF filing guidance, confirms penalty relief
Irish Revenue issued eBrief No. 109/26 on 26 June 2026, providing updated guidance on the filing of the Globe Information Return (Top-up Tax Information Return - TIR) and the Notification of Filer (NoF). The revised guidance also covers penalty
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Ireland, Sweden sign protocol updating 1986 income tax treaty
Ireland and Sweden signed an amending protocol on 3 June 2026 to revise the 1986 income tax treaty, which had previously been updated by the 1993 protocol. The second protocol amending the treaty introduces several key updates. It replaces the
See MoreIreland: Revenue updates full self-assessment time limits in tax and duty Manual 41A-05-04
Irish Revenue issued eBrief No. 097/26 on 21 May 2026, relating to updates to Tax and Duty Manual 41A-05-04 on Full self-assessment. The manual sets out the authority of Revenue officers to conduct enquiries, the time limits within which such
See MoreIreland issues new guidance on Pillar Two information returns, filings, payments
Irish Revenue has released two new eBriefs providing operational guidance for entities subject to the OECD’s Pillar Two global minimum tax framework, including instructions for filing information returns and meeting tax return and payment
See MoreIreland: Irish Revenue updates VAT guidance on debt factoring, invoice discounting
Irish Revenue published eBrief 093/26 on 20 May 2026, updating the VAT Tax and Duty Manual on the VAT Treatment of Debt Factoring and Invoice Discounting. The update revises paragraphs 5 and Appendix 1 to reflect the CJEU judgment in Case
See MoreIreland: High Court rejects FWHT deduction claim in accenture tax dispute
The Irish High Court, in a judgment delivered by Ms Justice Marguerite Bolger on 12 May 2026, ruled on a tax dispute involving Accenture Global Solutions Limited, an Irish tax-resident company, concerning the treatment of Foreign Royalty Withholding
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European Commission endorses VFX uplift tax credit for Ireland
The European Commission has approved Ireland’s enhancement of the Section 481 Film Tax Credit, known as the Visual Effects (VFX) Uplift, via a State aid authorisation published in the Official Journal of the European Union on 12 May 2026. The
See MoreIreland: Revenue outlines Pillar Two progress in 2025 annual report
Irish Revenue published its 2025 Annual Report on 7 May 2026, together with a range of research and statistical papers, outlining total gross receipts of EUR 157 billion for the year. The figure includes EUR 34.9 billion collected on behalf of
See MoreIreland: Revenue updates ILP tax guidance under Finance Act 2025
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
See MoreIreland: Revenue updates VAT guidance for accommodation, catering
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
See MoreIreland: Revenue updates R&D corporate tax credit guidance
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
See MoreIreland updates guidance on CGT relief on company reconstruction, amalgamation transactions
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
See MoreIreland: Irish Revenue updates foreign entity classification guidance in Revenue eBrief No. 082/26
Irish Revenue has published Revenue eBrief No. 082/26 on 20 April 2026, addressing foreign entity classification for Irish tax purposes. Tax and Duty Manual (TDM) 35C-00-02: Foreign Entity Classification for Irish Tax Purposes has been updated
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