Married Persons & Civil Partnerships Tax Credit – How It Works
This credit is available for all married couples/ civil partnerships (referred to in future collectively as qualifying couples) living together that are not continuing to pay [...]
Taxation of ETFs & Offshore Investments in Ireland – A Complete Guide
Exchange Traded Funds (ETFs) & Other Fund Investment Products – Offshore Fund Tax Regime Our online system caters for the tax reporting required for ETF, UCITS [...]
Tax Implications When Disposing of a Business Upon Retirement
This relief is available to individuals who have reached the ripe old age of fifty-five and are disposing of all or part of their business assets. [...]
Personal Tax Exemptions in Ireland – Eligibility & How to Apply
Every individual is entitled to an annual exemption of €1,270. Only gains made in excess of this amount are liable to tax. The exemption if not [...]
Taxation of Property Options & Contracts in Ireland
There are two separate situations here. One is the sale of an option and the other the selling on of a contract. The rules for dealing [...]
Selling Part of a Property in Ireland – Tax & Legal Guide
Part Sale of a Property This applies where you are disposing of part of an asset. This could be for example selling some of the land [...]
Gifting Property in Ireland – Tax Implications & Exemptions
For Capital Gains Tax purposes you are treated as having sold the property at its market value which is treated as the sale proceeds and the [...]
Tax-Free Asset Transfers Between Spouses – What You Need to Know
Where an asset is transferred from one spouse to another there is no Capital Gains Tax, no Stamp Duty and no Gift or Inheritance Tax. In [...]
How to Transfer a Site to Your Child Without Paying Tax
An exemption from Capital Gains Tax is available for a parent who transfers a site to a child for the purpose of building their principal private [...]
Foreign Property Ownership – Tax Obligations for Irish Residents
Most Irish resident individuals will be liable for Irish tax on disposals of assets abroad. If tax is also payable in the country where the property [...]
