Irish Tax 2025: Business

by Mairéad Hennessy

Part of a series on 2025 Irish Tax. This short course examines some notable changes to business taxes introduced by Finance Act 2024 and how they might affect the organisations that you work with.

This module will enable you to

  • Identify the participation exemption for foreign dividends
  • Understand the changes to the R&D tax credit
  • Outline amendments to outbound payment regimes and interest limitation rules

About the module

Finance Act 2024 introduces key legislative changes impacting both domestic and international corporations.

In this short course we cover the notable updates including the participation exemption for foreign dividends, changes to the R&D tax credit, amendments to the outbound payment regimes and interest limitation rules, and a new corporation tax relief for expenses related to first listings on Irish or European stock exchanges.

Contents

  • Business taxes

How it works

Author

Mairéad Hennessy

Mairéad specialises in succession planning for SMEs and their owners, retirement planning, corporate structuring, inheritance tax, property transactions and VAT, through the tax practice she founded in 2016. Mairead represents CCAB-I on TALC (indirect taxes), which is the main forum for making representations between the Irish Revenue and practitioners on tax administration in Ireland.

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Total CPD unitshourshours1 unitshourshours21 units20 hours21 hours1,500+ unitshourshours1,500+ unitshourshours
Access period120 days120 days12 months12+ months
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More in this series

Take a look more modules from the series: 2025 Irish Tax

This course is only available as part of an accountingcpd licence.