Reduced rate of tax on certain property transfers extended

LN 325 of 2021 published on 6 August 2021 has revised the Exemption from Tax on Certain Property Transfers Rules, extending the application of the reduced rate of tax of 5% on the first eur400,000 to transfers inter vivos taking place before 1 January 2022.

Furthermore, the relevant dates in Rule 3 have been revised accordingly.