Welcome to the Q2 2025 edition of the Forvis Mazars Tax Newsletter, where we provide timely insights on the latest developments and opportunities in the tax landscape.
Two recent Irish tax cases, TAC Case 60TACD2025 and the Covidien VAT ruling, highlight the growing complexity in VAT recovery. From apportioning input VAT on grant income to proving economic activity for deductibility, these decisions underscore the need for robust VAT planning and documentation, especially for international and grant-funded entities.
Whether you're planning a wedding, already married, or simply exploring how life changes can impact your finances, it's worth knowing how Revenue treats changes in civil status. If you enter into a marriage or civil partnership, notifying Revenue is essential to ensure your records are accurate. Even certain foreign marriages and civil partnerships are recognised for tax purposes. And here’s where...
The Programme for Government 2025 “Securing Ireland’s Future” highlights the requirement for a strong enterprise and fiscal framework which will prioritise economic and employment growth, competitiveness, fiscal responsibility, and investment in innovation, energy and decarbonization.
Transfer Pricing (“TP”) continues to be a key tax topic in Ireland, influenced by increasing globalisation, inbound and outbound foreign direct investments, the importance of intangibles and increasing Revenue focus, challenging multinationals where it is believed that intercompany transactions are not in line with the arm’s length principle.
Auto-enrolment (AE) for Irish pensions is set to begin on 1 January 2026. The scheme, also referred to as "My Future Fund", is designed to automatically enrol employees into a retirement savings plan if they meet certain criteria. Under the scheme, the employee, the employer, and the Government all contribute a certain amount to the employee's pension fund.
Thinking of moving abroad? For many professionals, entrepreneurs and retirees, the dream of living abroad is not just about better weather and a different pace of life – it’s about tax efficiency.
The Civil Service subsistence rates were revised earlier this year, with new rates taking effect from 29 January 2025.
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