Capital Gains Tax CGT yields for 2024 were up €187 million or 12.3% on 2023. While the increase in the yield reflects a positive market response to reducing interest rates, CGT receipts continue to be significantly lower when compared to years when the rate was 20 percent. Policymakers should...
Subsequent to an intra-group transfer, a charge to capital gains tax will arise when either: the asset is sold outside the group, in which case the tax is calculated by reference to the original cost and acquisition date of the asset when first acquired within the group, or a company own...
Capital Gains Tax on Shares in Ireland Etoro in Ireland Tax on Savings Interest in Ireland DEGIRO Ireland – A Summary of Fees and Features. Recent Updates Bank Holidays in Ireland 2025 A Bank Holiday is a day on which the banks are closed. BUT - not all bank holidays are Public ... ...
therefore be reported to Irish Revenue is not necessarily a tax avoidance transaction for the purposes of existing legislation. The rules are wide reaching and essentially cover all tax heads, including corporation tax, income tax, capital gains tax, stamp duty, VAT, customs duties, and excise ...
Our tax planning involves incorporating the major taxes including Income Tax, Capital Gains Tax, Capital Acquisitions Tax, Corporate Tax and Stamp Duty. We look for people to work in our team who are commercially aware, have a technical understanding of tax, who are willing to think outside ...
As announced in the Budget, the Bill provides that payments made to women impacted by failures in the CervicalCheck national screening programme will be exempt from income tax, capital gains tax, and capital acquisitions tax. Some of the other notable points included in the Bill are as follows...
Purchase taxes, known as stamp duty, are payable at 1% on purchases of up to €1M, and 2% at levels above this. This is a legal requirement and is paid to the Irish tax authority. When selling a property, Capital Gains Tax may be applicable depending on the profit made. ...
The article reports that the Irish High Court recently delivered its judgment on a case which was brought to determine whether the Ireland-Italy double taxation agreement (DTA) included within its remit Irish capital gains tax (CGT). The plaintiff in this case was Lorraine Kinsella, daughter-in...
Tom Maguire, Tax partner, publishes two seminal books on the Irish Taxation system - “Irish Capital Gains Tax” and “Taxation of Companies”.
A non-resident is liable to capital gains tax (CGT) on the disposal of “specified assets.” A “specified asset” means: Land and buildings located in Ireland Mineral rights located in Ireland Exploration rights in the Irish Continental Shelf ...