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Foreign Earnings Deduction in Ireland: Revenue Guide for Employers and Employees
How the foreign earnings deduction (FED) works for employees working abroad: who qualifies, relevant states, the days test, how to claim and what employers should record.
VAT One Stop Shop (OSS) in Ireland: Revenue Guide to EU E-Commerce Sales
An outline of the Union, non-Union and Import One Stop Shop schemes in Ireland: what they cover, who can register, and how returns and records work.
Intrastat in Ireland: Reporting Intra-EU Trade in Goods
Who must file an Intrastat return in Ireland, what it covers, how it differs from VIES, and why the Revenue and CSO pages show different thresholds.
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Knowledge Development Box in Ireland: Revenue's Reduced Rate on IP Profits
How the Knowledge Development Box works: qualifying assets, the nexus calculation in outline and the records Revenue expects, with the rates and dates each source shows.
VAT on Cross-Border Services in Ireland: Reverse Charge and VIES Returns
How Revenue treats VAT on services supplied to, or bought from, businesses abroad: place of supply, the reverse charge, self-accounting and VIES statements.
Mortgage Arrears in Ireland: The Central Bank's Code of Conduct (CCMA) Explained
How the Central Bank's Code of Conduct on Mortgage Arrears (CCMA) works for lenders and borrowers, and where its rules now sit in the Consumer Protection Code 2025.
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SARP in Ireland: Special Assignee Relief Programme for Relocating Employees
What Revenue's Special Assignee Relief Programme (SARP) is, who qualifies in outline, and what employers must certify, run through payroll and file.
Financial Services and Pensions Ombudsman: How FSPO Complaints Work in Ireland
How Financial Services and Pensions Ombudsman (FSPO) complaints work in Ireland: who can complain, the process, outcomes and appeals, and lessons for firms.
Central Credit Register in Ireland: Central Bank Guide for Lenders and Borrowers
How the Central Credit Register works in Ireland: who reports, what is held, when lenders can look and how borrowers get and correct their report.
CGT Entrepreneur Relief in Ireland: Selling a Business, Revenue Guide
How CGT entrepreneur relief (revised entrepreneur relief) works in Ireland: conditions in outline, exclusions, the lifetime limit and how it fits the CGT return.
Exit Tax in Ireland: When a Company Moves Assets or Residence
When does exit tax apply to Irish companies? A guide to Revenue's rules on migrating residence or moving assets, exclusions and instalment payment.
Controlled Foreign Company Rules in Ireland: Revenue Guide
An outline of Ireland's controlled foreign company (CFC) rules: what a CFC is, how the charge on undistributed income works and which exemptions exist.
Interest Limitation Rule in Ireland: Revenue Guide for Companies
What the Irish interest limitation rule does, who it affects and how disallowed interest is carried forward, based on Revenue guidance and the ATAD.