Insights

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

Ireland’s VAT Rate Changes from 1 July 2026: What Businesses Need to Know

Ireland’s VAT Rate Changes from 1 July 2026: What Businesses Need to Know

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Revenue has confirmed a permanent reduction in VAT rates for food, catering and hairdressing services from 1 July 2026. It is designed to alleviate some of the pressure on SMEs, such as rising energy costs, higher wages and insurance, and…
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New €3 customs duty for low-value parcels imported into the EU

New €3 customs duty for low-value parcels imported into the EU

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From 1 July 2026, low-value parcels imported into the European Union will no longer benefit from customs duty relief. Instead, a fixed customs duty of €3 will apply to goods valued at less than €150 entering the EU, a change that is…
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Tax Relief for New Start-Up Companies

Tax Relief for New Start-Up Companies

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New start-up companies who set up and commence a qualifying trade on or before 31 December 2026 may be able to reduce their corporation tax bill for their first 5 years of trading. The aim of the relief is to support businesses in the…
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15 Promotions Mark a New Chapter of Growth at Crowleys DFK

15 Promotions Mark a New Chapter of Growth at Crowleys DFK

Crowleys DFK is delighted to announce the promotion of 15 talented and dedicated colleagues across the firm. These promotions reflect the continued growth of our business, the ambition of our people, and our commitment to developing future…
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Updates to OECD Model Tax Convention for Permanent Establishment for Remote Working

Updates to OECD Model Tax Convention for Permanent Establishment for Remote Working

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Although cross-border teleworking already existed before the Covid-19 pandemic, its scope and impact grew considerably during and after the pandemic, and this upward trend is still ongoing. On 19 November 2025, the OECD released significant…
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Revenue clarifies its position on RCT for Mixed Contracts

Revenue clarifies its position on RCT for Mixed Contracts

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Revenue previously updated its Relevant Contracts Tax Manual in June 2025 to include a detailed section on contracts for the acquisition of property, especially where both construction services and land supply are involved. The guidance…
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Taxation of Dividends from Irish Companies

Taxation of Dividends from Irish Companies

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In accordance with the Companies Act 2014, an Irish company may only pay a dividend out of distributable reserves. A company cannot lawfully distribute capital or pre‑acquisition profits. All dividends must be paid proportionally to the…
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Crowleys DFK Joins Shaw Gibbs Group with New Investment

Crowleys DFK Joins Shaw Gibbs Group with New Investment

Crowleys DFK is excited to announce a strategic partnership with UK-based Shaw Gibbs, joining the Shaw Gibbs Group, as well as an agreement for further strategic investment from its investor, Apiary Capital.  This partnership and investment…
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VAT Grouping Rules

Revenue Announce Change to Territorial Scope of VAT Groups

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Revenue has published eBrief No. 216/25 confirming significant changes to its interpretation of VAT grouping rules in Ireland. What’s Changed? VAT grouping is now limited to Irish establishments only – a head office or branch located…
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Crowleys DFK Announces Latest Promotions

Crowleys DFK Announces Latest Promotions

As Crowleys DFK closes its 50th year in business — a milestone reflecting enduring strength and growth— the firm is delighted to announce the promotion of five committed individuals to key management positions within the firm. These promotions…
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Tax Treatment of Meals Provided to Employees

Tax Treatment of Meals Provided to Employees

Revenue published new guidance on the provision of staff meals which has come into effect from 1 October 2025 (Tax and Duty Manual Part Part 05-01-01o). The guidance reiterates Revenue’s position in relation to the existing exemption…
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Revenue Issues Guidance on Karshan Disclosure Opportunity for Employers

Revenue Issues Guidance on Karshan Disclosure Opportunity for Employers

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In October 2023, the Supreme Court delivered an important judgment on the key factors to be considered to determine whether a worker is an employee or self-employed for income tax purposes. The Court decided that the question should be resolved…
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