Ireland

As of 24 August 2026 Revenue published eBrief No 121 26 providing authoritative guidance on the reporting obligations applicable to Reporting Crypto Asset Service Providers CASPs operating within Irish jurisdiction This guidance emerges from the expanding global minimum taxation framework and Ireland’s commitment to the OECD Pillar Two regime while also addressing domestic anti money […]

On 21 August 2026, Irish Revenue published eBrief No. 120/26 providing updated guidance on Section 110 companies, the special purpose vehicles used for securitisation transactions. The eBrief outlines the qualification criteria (residence, regulation, bona fide commercial purpose), the tax computation mechanics (trading income basis, deduction of finance costs, exemption from capital gains tax on qualifying

On 18 August 2026, the Irish Revenue Commissioners released the findings of its latest Estimated Response Times (ERT) survey, which measures the average time taken to resolve taxpayer queries across major contact channels including phone, secure messaging (MyEnquiries), and written correspondence. The survey covers the period January to July 2026 and provides a transparent benchmark

Revenue eBrief No 118 26 dated 7 August 2026 details the operational rollout of the Centralised Clearance at Export CCE scheme a transformative customs initiative designed to modernize export clearance procedures for Irish businesses engaged in international trade The CCE framework replaces fragmented manual processes with a unified digital interface enabling exporters to lodge single

On 7 August 2026, Irish Revenue released eBrief No. 119/26 clarifying the tax exemptions available to the United Nations and its Specialised Agencies under the Diplomatic Relations and Immunities Act 1967 and relevant VAT legislation. The guidance covers exemption from Income Tax, Corporation Tax, Capital Gains Tax, Stamp Duty, and VAT on goods and services

Revenue eBrief No 117 26 published 4 August 2026 expands the scope and eligibility criteria for Capital Gains Tax CGT Farm Restructuring Relief a key agricultural tax provision designed to facilitate the transfer of farming operations between generations while deferring capital gains liabilities The updated guidance addresses longstanding industry concerns regarding the reliefs applicability to