Insights

Keep up to date with insights, best practices, news publications and press releases from Crowleys DFK.

Tax Guidance for Social Media Influencers: What You Need to Know

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With an increase in those earning income from social media and promotional activities, the Revenue Commissioners have issued a manual to reiterate that such income is liable to tax based on the application of ordinary tax rules. Types of…
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Change to Audit Exemption Regime for Small and Micro Companies

Change to Audit Exemption Regime for Small and Micro Companies – Section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024

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Section 363 of the Companies Act 2014 has been amended to ease the burden on small and micro companies registered in Ireland from the requirement to file audited accounts for two years as a result of loss of audit exemption due to the late…
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Transborder Workers’ Relief: A Guide for Irish Residents Working Abroad

Transborder Workers’ Relief: A Guide for Irish Residents Working Abroad

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With the rise in cross-border employment, Irish tax residents working abroad may qualify for a significant tax relief known as Transborder Workers’ Relief. This article outlines the key eligibility criteria and how the relief is calculated. What…
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Residential Premises Rental Income Relief

Residential Premises Rental Income Relief (RPRIR)

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The Residential Premises Rental Income Relief (RPRIR) was introduced in Budget 2024 to support the Irish rental market by incentivising landlords to retain properties for long-term letting. This article outlines the key features of the relief,…
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Gender Pay Gap Reporting – What has changed in 2025

Gender Pay Gap Reporting – What has changed in 2025?

Gender pay gap reporting has been in place in Ireland now for three years. In this time, employers with more than 250 staff have been submitting reports on pay in their organisation, illustrating where gaps appear in the pay received by…
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New Government AI Guidelines May Be Too Broad for Practical Use

New Government AI Guidelines May Be Too Broad for Practical Use

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In the last three years artificial intelligence has become a significant presence in our working lives. As these technologies have grown, so too have the calls for regulation and guidance on their use. In response, the Government of Ireland…
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Residential Zoned Land Tax

Understanding the Residential Zoned Land Tax (RZLT)

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What is the RZLT? The Residential Zoned Land Tax (RZLT) was first introduced in the Finance Act 2021 and aims to increase housing supply by activating zoned and serviced residential development lands (including mixed-use lands) for housing.…
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Understanding the EU VAT in the Digital Age (ViDA) Reforms: Key Points for Irish Businesses

Understanding the EU VAT in the Digital Age (ViDA) Reforms: Key Points for Irish Businesses

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The EU’s VAT in the Digital Age (ViDA) package will enter into force on 14 April 2025 and will be rolled out in stages. ViDA has been called the biggest VAT reform since the Single Market, but what is it and what does it mean for Irish…
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Celebrating 50 Years of Excellence: Announcing Our Latest Promotions

Celebrating 50 Years of Excellence: Announcing Our Latest Promotions

As we celebrate our 50th anniversary, we are delighted to announce the promotion of eight committed individuals to key leadership and management positions within our firm. These promotions reflect their dedication, hard work, and exceptional…
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New VAT Rules for Small Businesses (VAT SME Scheme)

New VAT Rules for Small Businesses | EU VAT SME Scheme

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The domestic VAT SME scheme allows small businesses to sell goods and services to their customers without charging VAT. In Ireland, the VAT registration thresholds are: €42,500 for businesses supplying services; and €85,000 for…
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Holding Companies – Why chose Ireland for Holding Companies?

Why Choose Ireland for Holding Companies?

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Ireland is an attractive place to set up a Holding Company for many reasons as outlined below. The main advantage of setting up a Holding Company in Ireland is the introduction of the new participation exemption which exempts qualifying distributions…
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Crowleys DFK Reaccredited with The KeepWell Mark

Crowleys DFK Reaccredited with The KeepWell Mark

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We are delighted to announce that we have once again been reaccredited with the prestigious KeepWell Mark™; an evidence-based accreditation and award that recognises Irish employers for investing in workplace health and wellbeing. In…
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