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

For many Irish family businesses, succession is something that sits quietly on the “we’ll deal with it later” list. The business is busy, the next generation may or may not be ready, and tax feels like a problem for another day. But when succession planning is left too late, the cost – financially and emotionally – can be far higher than expected. From a tax perspective , succession is not just about who takes over, but how and when that transfer happens. Capital Gains Tax

The Government’s decision on Budget Day to reduce the VAT rate on the sale and construction of certain apartments from 13.5% to 9% marks a significant policy shift designed to support housing supply and project viability in Ireland’s residential development sector. While widely welcomed, the measure’s scope and implementation details have prompted calls for clarity among developers, tax practitioners, and investors. What Was Announced & Why It Matters Apartment development in

The Research & Development (R&D) Tax Credit is one of Ireland’s top incentives to encourage and support innovation. It allows companies to claim a generous tax credit on qualifying R&D expenditures, effectively reducing their tax bill or even yielding cash refunds. In this post, we’ll briefly explain how the R&D credit works and highlight the new improvements announced in the latest Budget. These changes – including a higher credit rate and enhanced cash refund – make the reg

In today’s Ireland, high net worth families are asking a big question, how do we pass wealth to the next generation without losing control, triggering unnecessary taxes, or creating family disputes? For many, the answer lies in family partnerships, a structure that is gaining serious momentum as an alternative to trusts and outright gifts. If you are a business owner, property investor, or simply planning ahead for your family’s financial future, here is why this structure de