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TaxKey Insights
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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
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Mar 53 min read
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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
Family Business Succession: More Than Just Handing Over the Keys
For many Irish family businesses, succession is something that sits quietly on the “we’ll deal with it later” list. The business is busy, the next generation may or may not be ready, and tax feels like a problem for another day. But when succession planning is left too late, the cost – financially and emotionally – can be far higher than expected. From a tax perspective , succession is not just about who takes over, but how and when that transfer happens. Capital Gains Tax
Jan 30
From 13.5% to 9%: What Ireland’s New VAT Cut Means for Apartment Sales and Construction
The Government’s decision on Budget Day to reduce the VAT rate on the sale and construction of certain apartments from 13.5% to 9% marks a significant policy shift designed to support housing supply and project viability in Ireland’s residential development sector. While widely welcomed, the measure’s scope and implementation details have prompted calls for clarity among developers, tax practitioners, and investors. What Was Announced & Why It Matters Apartment development in
Dec 1, 2025
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
Family Partnerships: The smart way to transfer wealth with control
In today’s Ireland, high net worth families are asking a big question, how do we pass wealth to the next generation without losing control, triggering unnecessary taxes, or creating family disputes? For many, the answer lies in family partnerships, a structure that is gaining serious momentum as an alternative to trusts and outright gifts. If you are a business owner, property investor, or simply planning ahead for your family’s financial future, here is why this structure de
Oct 1, 2025
Inheritance Tax: Why the Valuation Date Is More Than Just a Date
When it comes to Capital Acquisitions Tax (CAT), many people assume that figuring out when you get an inheritance is straightforward. The person passes, the asset transfers, and inheritance tax is payable. Not quite. Welcome to the complex world of valuation dates, where nothing is ever as simple as the date on the will or the cheque in the post. And no, the grant of probate, contrary to popular belief, is not always the valuation date. Let’s unpack it. What is the Valuation
Sep 1, 2025
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