Relocating to Ireland can create valuable tax planning opportunities, but the key decisions often need to be made before arrival. This article outlines the main residence, domicile, remittance basis and split year relief considerations to review before making the move.

The Living City Initiative has been expanded and enhanced, creating new opportunities for property owners in designated urban areas. With new locations, broader property age criteria, accelerated relief, and an extended timeline to 2030, the updated scheme is worth understanding before refurbishment or conversion works begin.

Most business owners focus on growth - more revenue, more clients, more activity. But growth alone doesn’t guarantee better outcomes. This article explores what happens after growth: how the way your business is structured can significantly impact what you actually keep. From tax efficiency to long-term planning, the right structure isn’t just a technical decision - it’s a strategic one that shapes your future.

Selling a commercial property involves more than agreeing a price. And VAT can significantly impact the final outcome. This guide breaks down when a sale is VATable, exempt, or qualifies for Transfer of Business Relief (TOBR), helping vendors plan ahead and avoid costly surprises.

Why Residence and Domicile Matter So Much in Ireland? An individual’s exposure to Irish tax on their income, capital gains, gifts, and inheritances is significantly influenced by three separate (and very different) concepts: Tax residence Ordinary residence Domicile Each concept plays a distinct role. Together, they define the scope of your Irish tax liability. Domicile: Your “Permanent Home” in the Eyes of the Law Unlike residence, domicile has no statutory definition in I

Where VAT is being charged on the purchase of a property, getting the VAT treatment right from day one is critical. Revenue can deny a VAT input credit where VAT has not been correctly charged, potentially leaving the purchaser with an unexpected and irrecoverable cost. Further, where a property purchase is subject to VAT, the purchaser must also consider whether they are entitled to recover that VAT cost. VAT recovery is not automatic – it is directly linked to the intended