In this issue, we explore key updates shaping the tax landscape, including changes to VAT grouping rules, PAYE settlement agreements and payroll misclassification. We also cover international developments such as Pillar Two registration and OECD’s latest guidance, alongside practical insights on business property relief, pensions auto-enrolment and year-end tax planning.
We trust you will find this edition helpful and informative. For more details on these topics, please get in touch with your Forvis Mazars representative or the authors of the articles.
On 4 September 2025, the Court of Justice of the European Union (CJEU) delivered its judgment in Case C 726/23 (Arcomet Towercranes) concerning the VAT implications of transfer pricing (TP) adjustments.
Finance Bill 2025 announced changes to the definition of excepted assets which should provide clarity around succession planning for individuals from 1 January 2026.
As we approach the end of 2025, we have outlined some pre-year-end private client tax planning tips which one should bear in mind, including tax refunds, pension contributions, exemptions etc.
In August, Revenue launched its portal dedicated to the registration of companies for Pillar 2 and issued letters to entities, highlighting the coming requirements.
Changes to the territorial scope of Irish VAT groups
A PAYE Settlement Agreement (PSA) allows employers to pay income tax, USC, and PRSI on minor and irregular non-cash benefits provided to employees, instead of processing them through payroll. For 2025, the deadline for employers to apply to Revenue for a PSA is 31 December 2025.
The concept of permanent establishment (PE) is significantly important in the area of international taxation and especially with changed working patterns and ways of doing business.
Revenue recently published guidance on a new settlement arrangement available for employers who may have faced difficulties in making the necessary adjustments to their payroll systems since 2024 in relation to individuals who should have been treated as employees rather than self-employed contractors. The deadline for filing the settlement for 2024 and 2025 is 30 January 2026.
From 1 January 2026, employers must auto-enrol eligible employees into the new State-run My Future Fund pension scheme unless they already have a qualifying pension.
This website uses cookies.
Some of these cookies are necessary, while others help us analyse our traffic, serve advertising and deliver customised experiences for you.
For more information on the cookies we use, please refer to our Privacy Policy.
This website cannot function properly without these cookies.
Analytical cookies help us enhance our website by collecting information on its usage.
We use marketing cookies to increase the relevancy of our advertising campaigns.