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On 28 August 2026, Irish Revenue issued eBrief No. 124/26, an updated Guidance Note on the Irish Real Estate Fund (IREF) regime under Section 110A of the Taxes Consolidation Act 1997. The note clarifies the conditions for IREF qualification, including the asset test (at least 50% Irish real estate assets), the distribution requirement (90% of

On 28 August 2026, Irish Revenue published eBrief No. 123/26 explaining the deduction from consideration on disposal of certain assets under Section 980 of the Taxes Consolidation Act 1997. This provision allows a deduction from the sale proceeds of certain assets (primarily land and buildings) where the consideration includes an amount attributable to the benefit

On 28 August 2026, Irish Revenue released eBrief No. 122/26 detailing the tax treatment of Specified Financial Transactions (SFTs) under Section 110A and related provisions. The guidance covers repurchase agreements (repos), securities lending, buy-sell back arrangements, and derivative contracts. It clarifies the income tax and corporation tax treatment of returns, the application of withholding tax,