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Finance Dublin Irish Tax Monitor

February 2024


In this month’s roundtable the Department of Finance’s plans to introduce a participation exemption for corporation tax features with the move welcomed as ‘extremely positive’ despite the proposed implementation date being later than hoped for. The tax highlights and lowlights for 2023 also feature with the aforementioned participation exemption chosen in the former category, as does BEPS Pillar Two. The opportunities to improve Ireland’s personal taxation regime are also analysed as is the Department of Finance’s review of the taxation of share-based remuneration and the broader Irish share scheme environment, the new CESOP regime, effective 1st January 2023 and new Revenue guidance on VAT treatment of portfolio management services.

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