Ireland Tax Agency Updates Guidance on Corporation Tax

The Irish Revenue Commissioners May 16 issued Revenue eBrief No. 102/25, updating the guidance on the corporation tax system. The updated guidance includes: 1) amendments under Finance Act 2024 regarding the corporation tax relief provided to start-up companies for the first five years of trading, from Jan. 1; and 2) information on the new participation exemption for specified foreign dividends and other distributions. [Ireland, Revenue Commissioners, 05/16/25]

Reference:
View Revenue eBrief No. 102/25. View Tax and Duty Manual Part 02-02-01. View Index.