Highlights include updates on influencer taxation, new Residential Zoned Land Tax rules for 2026 and key considerations in family‑business succession. We also outline changes to R&D tax incentives, clarify the VAT impact of transfer pricing adjustments and summarise proposed reforms to interest deductibility. Additional updates cover employer share scheme reporting for 2025, the OECD’s new Pillar 2 safe harbours and the increased lifetime limit for Entrepreneur Relief.
While the Strawman reflects progress on alignment and modernisation, significant commercial and compliance concerns remain — particularly around deductibility tests, SME obligations and the treatment of non trading interest.
Did your company provide share-based remuneration to your employees during 2025? If so, employers are required to submit an annual return to the Revenue Commissioners (Revenue) in Ireland providing details of certain share awards in 2025.
For many influencers, social media starts as a hobby. A few gifted products here, a paid post there — and suddenly income is being generated without anyone quite realising that a taxable business has emerged.
The interaction between value added tax and transfer pricing often gives rise to conceptual tensions that become apparent when internal price adjustments are made at the end of a financial period.
Finance Act 2021 introduced a new form of land tax – the RZLT. The following commentary outlines the RZLT obligations for 2026.
This article highlights the key tax issues that commonly arise when planning a farm transfer or reorganisation.
The OECD announced the agreement found between the OECD/G20 members and the United States on the introduction of a new side-by-side deal and new Safe Harbours, which aim to ensure the perennity of Pillar 2 rules while simplifying their overall application to MNE.
Tax partners Alan Murray and Stephen Gahan were featured for an article in a special issue of the Business Post focusing on Owner-managed Business on 1 February 2026.
The Revised Entrepreneur Relief regime is set for a significant enhancement from 1 January 2026, with the lifetime limit on qualifying gains increasing from €1 million to €1.5 million. Business owners considering a future exit should assess now whether they meet the conditions to benefit from this valuable Capital Gains Tax relief.
The Government has published the Research and Development Tax Credit and Innovation Compass, outlining Ireland’s medium term roadmap for strengthening innovation supports.
Insight and innovation to guide you through an ever-evolving tax landscape.
A proactive approach to complex international tax topics.
Working alongside you in a shifting tax landscape to turn complex tax challenges into strategic advantages.
Working alongside you in a shifting tax landscape to turn complex tax challenges into strategic advantages.
Providing clarity in a complex global tax landscape.
Clarity and control through every stage of the deal.
Strategies and solutions to help you stay compliant in an evolving environment.
Helping innovative companies fuel growth by unlocking strategic tax incentives.
Efficiently managing complexity in an evolving tax landscape.
Amid growing regulatory and tax complexity, Transfer Pricing stands as a critical priority for multinationals in Ireland and globally
As tax disputes proliferate globally, effective advice becomes crucial.
The rising importance of VAT and indirect taxes demands a proactive, strategic approach.
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