Employer & Expatriate Taxes / All

Due to the emergence of new Covid-19 variants, the Irish government has introduced new Irish entry visa and transit visa requirements for individuals travelling to Ireland who are nationals of certain countries with immediate effect.

The important 31 March mandatory due date looms for the filing of 2020 information returns for employee share participation schemes under Ireland’s Finance Act 2020.

On 23 December 2020, Ireland’s Department of Finance launched the first part of the public consultation on the adoption of interest limitation measures under the framework of the EU ATAD.

The Irish government has announced the requirement for a pre-departure negative PCR (COVID-19) test for passengers arriving in Ireland from all countries from 16 January 2021, with some limited exemptions.

In response to the identification of new strains of COVID-19, the Irish government has extended the existing travel ban on all individuals entering Ireland from Great Britain and South Africa to 8 January 2021.

The Irish Immigration Service Delivery (ISD) has recently announced the temporary closure of the Burgh Quay Registration Office from 23 December 2020, and the further temporary extension of Irish residence permission.

Newly-enacted legislation in Ireland proposes to address issues that could arise for citizens and businesses following 31 December 2020, the end of the U.K.’s Brexit-related transition.

In this session, on 15 December, we focused on corporation tax considerations and outlined the key points in respect of the COVID Restrictions Support Scheme (CRSS). Employment tax and remote working issues were also discussed.

What remote and cross-border challenges will Brexit raise?