Irish Revenue has issued eBrief No. 016/26 concerning updated guidance in relation to the reduction in the tax rate for individuals on income and gains from Irish investment funds and equivalent offshore investment funds, effective 1 January 2026.
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Revenue eBrief No. 016/26 Investment Undertaking Tax Rate Change
Tax and Duty Manuals Part 27-04-01 (Offshore Funds: Taxation of Income and Gains from EU, EEA and OECD Member States) and Part 27-01a-02 (Investment Undertakings) have been …