News
New bank Tax Office
From 1 May 2026, the Inland Revenue will have new account numbers. This is due to the switch from...
Rate measure spousal maintenance: tax higher than deduction
To the extent that a person's income from work and home without the deductions is in the highest rate bracket
Dividend tax withheld must be remitted
Those who withhold dividend tax must also remit it. The argument that the tax is materially not
Car dealer partially escapes €3.5 million VAT penalty
A car dealer buys hundreds of used cars from two suppliers. Those suppliers
Offsetting old losses after tax entity extension: more room than thought
A tax unit grows substantially over the years. After expanding with a profitable
Finding dream home no excuse
A married couple buys a property. To claim the reduced rate of the
Six weeks to change partner distribution
Tax partners can still change their mutual distribution of box 3 after collective ruling
Bid for company determines value on contribution
A veterinarian contributes his practice to a PLC and values the goodwill at €...
Truck driver was right to hold his employer's truck
On February 6, 2026, a truck driver from Tajikistan stops his drive along the A1 at
Lump sum deferral to 1 January 2029
The government is again postponing the introduction of the optional lump sum. The intended effective date
Write-down property to sale price: not too early and not too late
Losses should only be taken when the facts are there. Caution is fine, but the
Discharge of profit exemption cancelled by reinvestment reserve
A PLC sells a vessel at a profit in 2018 and forms a reinvestment reserve. In 2019,...
Interest from 9% on loan from parents is not arm's length
A man works as a tax consultant and also participates in the agricultural partnership of his
Black suitor wins battle, but loses war
A man reports to the Inland Revenue with concealed Swiss bank accounts. What he is concealing:
On-lending at higher interest rate is profit sharing
A PLC lends a million to its dga at 2% interest. The dga borrows that same...
Top-up pension not attributable to previous years
A man receives a back payment from his pension fund in 2018 for a period of more...