Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules
17 October 2025
The Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules 2025 have been published by LN 250 of 2025.
The rules establish the eligibility criteria underpinning the right for qualifying employees to elect to pay tax on income from qualifying employment at the reduced rate of tax provided by article 56(21) of the Income Tax Act.
The rules entered into force with effect from 1 January 2025 and shall apply with effect from the year of assessment 2026