Global Mobility-Sending employees to work in Ireland

This article sets out some brief information on the tax, social insurance and employment law considerations.

Payroll Update - Benefit in Kind changes from 1st January 2023

The rules for calculating the Benefit in Kind (BIK) charge on company provided vehicles are changing on the 1st January 2023. These changes were originally included in Finance Act 2019 and have a commencement date of the 1st January 2023.

Statutory Sick Pay Scheme

Following the introduction of the Sick Leave Act 2022 employers will be obliged to pay sick pay to their employees from...

Update to Close Company Surcharge Provisions

Close company surcharges target the accumulation of certain income in companies operating in Ireland. As of the 1st April 2022, Revenue concession on close company surcharges has been lifted and it is important for companies to...

Ireland’s Interest Limitation Rules – Practical Considerations for SMES

Interest Limitation Rules (“ILR”) have recently been introduced to the Irish tax system by Finance Act 2021. The introduction was required to ensure Ireland complies with the EU Anti-Tax Avoidance Directive (“ATAD”) which was adopted...

Revenue Interventions – New Code of Practice 1st May 2022

Revenue recently published its new ‘Code of Practice on Audit and other Compliance Interventions’ which covers all taxes and duties with the exception of customs.