Budget 2020 Highlights

These are some of the main fiscal measures announced by the Minister for Finance in the Budget Speech for 2020: Income Tax A reduced rate of tax of 15% on the first 100 hours of employee overtime, for employees with a basic salary of under €20,000. ...

New CfR Online service: DDT10 applications

The Office of the CfR have announced a new online service for DDT10 applications. Tax practitioners must be authorised by their clients to be their tax representatives with respect to this electronic service by means of the Authorisation of Tax Representative form. Further information on the new...

CfR Guideline under the DDTA: “company” to include “partnership”

A guideline issued by the Office of the CfR clarifies that, for the purposes of article 42(1)(b) and article 47 of the Duty on Documents and Transfers Act, the term “company” shall include a partnership. Furthermore, references to the transfer, acquisition or disposals of marketable...