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Stay informed with the latest tax updates, practical guides, and expert analysis from our team.
Are you sure you understand your Irish tax status?
Irish tax residence, domicile, and ordinary residence aren’t just technical definitions, they directly determine how much Irish tax you pay on your income, gains, gifts, and inheritances. Why residence and domicile matter so much in Ireland? An individual’s exposure to Irish tax on their income, capital gains, gifts, and inheritances is significantly influenced by three separate (and very different) concepts: Tax residence Ordinary residence Domicile Each plays a distinct rol
TaxKey
Mar 53 min read
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Catch up on key updates and featured articles created to keep you informed and ahead.
Are you sure you understand your Irish tax status?
Irish tax residence, domicile, and ordinary residence aren’t just technical definitions, they directly determine how much Irish tax you pay on your income, gains, gifts, and inheritances. Why residence and domicile matter so much in Ireland? An individual’s exposure to Irish tax on their income, capital gains, gifts, and inheritances is significantly influenced by three separate (and very different) concepts: Tax residence Ordinary residence Domicile Each plays a distinct rol
Mar 5
R&D Tax Credit
The Research & Development (R&D) Tax Credit is one of Ireland’s top incentives to encourage and support innovation. It allows companies to claim a generous tax credit on qualifying R&D expenditures, effectively reducing their tax bill or even yielding cash refunds. In this post, we’ll briefly explain how the R&D credit works and highlight the new improvements announced in the latest Budget. These changes – including a higher credit rate and enhanced cash refund – make the reg
Nov 1, 2025
Managing UK ISAs When Relocating to Ireland
Introduction The movement of individuals between jurisdictions often presents complex tax considerations, particularly when it comes to the management of cross-border savings and investment products. Individual savings accounts (ISAs) are a popular tax-advantaged savings vehicle in the UK, but their treatment under Irish tax law differs significantly. This article explores the key Irish tax implications for !SA-holding individuals returning to Ireland from the UK. Overview of
Jul 4, 2025
Understanding Offshore Funds: A Quick Guide
Offshore funds can be a smart way to diversify your investments, but they come with a set of complex tax rules that can be tricky to navigate. The legislation around them is difficult to follow, and with limited guidance available from Revenue, the risk of getting it wrong is higher than with other traditional investment options such as property or equity shares. Missteps - whether related to acquisitions, disposals (including deemed disposals), income or other transactions -
May 1, 2025
Relocating to Ireland: Tax Considerations You Need to Know Before You Go
So, you’re thinking of moving to the Emerald Isle? Whether for work, lifestyle, or retirement, it’s essential to understand the tax implications of becoming an Irish resident. Ireland offers a favourable tax environment, but navigating the rules on tax residency, income, and gains requires a closer look. So, before you pack your bags, it’s essential to understand how your move will impact your wallet. Here’s a rundown of what you need to know. Understanding Irish Tax Residenc
Apr 1, 2025
Family Business Succession Planning: Why It’s More Crucial Than Ever
For most business owners, their business is their most valuable asset. Eventually, the question arises: when is the right time to step away and pass it on to the next generation? Business succession is complex and requires careful planning. Without a solid plan, business owners may face costly tax implications down the line - especially in an inflationary environment where business values are rising. Planning ahead can help mitigate those costs and ensure a smooth transition.
Mar 3, 2025
Tax Efficient Hive-Outs
Unlocking Growth Through Tax-Efficient Company Restructuring As businesses grow and evolve, it’s not uncommon for multiple businesses to operate under the umbrella of a single company. Over time, the need to separate these businesses into distinct entities can arise. Whether it’s to attract external investment, facilitate succession planning, prepare for a future sale, or minimize risk exposure, business hive-outs offer a tax-efficient way to achieve these objectives. This ar
Jan 30, 2025
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