Europe

On 19 October 2026, the Irish Revenue Commissioners released comprehensive guidance on the Irish tax treatment of lump sum payments received by Irish tax residents from foreign pension schemes. The guidance, effective for payments received on or after 1 January 2026, clarifies the distinction between taxable and exempt portions, the application of Double Taxation Agreements

On 19 October 2026, Revenue issued updated guidance on Section 86B of the Stamp Duties Consolidation Act 1999, concerning market capitalisation for stamp duty purposes on transfers of shares in certain companies. The eBrief clarifies the calculation methodology and the treatment of unlisted shares. Key Takeaways Valuation Method: Market capitalisation is determined by reference to

On 19 October 2026, the Revenue Commissioners published its Service Delivery Report for the third quarter of 2026 (July–September). The report provides transparency on Revenue’s performance across key metrics including tax collection yield, compliance intervention outcomes, taxpayer service levels, and digital service adoption. Total net tax receipts for Q3 2026 amounted to €22.4 billion, a

On 19 October 2026, Revenue published an updated Appendix 02 – Self-Assessment Questionnaire (SAQ) for use by tax practitioners when preparing clients’ self-assessment returns. The questionnaire covers income sources, deductions, credits, and compliance checks. Key Takeaways Enhanced Coverage: The SAQ now includes specific sections on crypto-asset transactions, foreign income reporting, and Pillar Two top-up tax