Insights

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

Budget 2025 Analysis

Budget 2025 Analysis

On the day the rate of inflation within the Eurozone dropped to 2% and against a backdrop of calls from economists warning against overheating the economy, Minister Jack Chambers delivered an €8.3bn budget comprising of €1.4bn in tax…
Read more
Budget 2025 Highlights

Budget 2025 Highlights

, , , , ,
Minister for Finance, Jack Chambers delivered the final Budget today, 1 October 2023. Below we outline the highlights of Budget 2025. Personal Tax Income Tax Standard Rate Bands increase by €2,000 to €44,000 (single person), with…
Read more
Special Assignee Relief Programme (“SARP”)

Special Assignee Relief Programme (“SARP”)

,
The Special Assignee Relief Programme (“SARP”) was introduced in Ireland in 2012 to encourage the relocation of key talent within organisations to Ireland. The SARP programme provides for income tax relief on a proportion of income…
Read more
Crowleys DFK Announces Strategic Merger with MoyleRoe

Crowleys DFK Announces Strategic Merger with MoyleRoe

  Crowleys DFK, a leading accounting and business advisory firm, is pleased to announce its merger with Dublin-based MoyleRoe, a well-respected accounting firm known for its expertise in the aircraft leasing sector. The combined…
Read more
Charities Amendment Act 2024

Charities Amendment Act 2024 – What You Need to Know

,
What is the Charities (Amendment) Act 2024? In July of this year, the Government passed the Charities Amendment Act 2024. This Act, which introduces a range of amendments and updates to the Charities Act 2009, the Charities Act 1961, and…
Read more
New Angel Investor Relief for Ireland

New Angel Investor Relief for Ireland

Finance (No. 2) Act 2023 introduced a new Capital Gains Tax (CGT) relief, “Relief for Investment in Innovative Enterprises” or “Angel Investor Relief”. Angel Investor Relief will allow angel investors to avail of an effective reduced…
Read more
Framework Agreement on Cross-border Telework

Global Mobility Social Security Update: Framework Agreement on Cross-border Telework

,
Since the COVID-19 pandemic, there has been a significant shift in the way people work, with many employers now operating a hybrid approach to working. Cross-border teleworking can bring a lot of risks and challenges to both employees and…
Read more
Increased Size Thresholds to Assist Irish SMEs with Audit & Reporting Requirements

Increased Size Thresholds to Assist Irish SMEs with Audit & Reporting Requirements

,
The European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 were signed into law, increasing the balance sheet and turnover thresholds for “micro”, “small”, “medium” and “large” companies…
Read more
Close Relative Loans – New Capital Acquisitions Tax (CAT) Reporting Requirements

Close Relative Loans – New Capital Acquisitions Tax (CAT) Reporting Requirements

,
With effect from 1 January 2024, a new mandatory Capital Acquisitions Tax (CAT) reporting obligation is imposed on the recipients of certain loans from close relatives. This applies irrespective of whether any tax is due or not and is applicable…
Read more
Crowleys DFK Celebrates New Partner Appointments

Crowleys DFK Celebrates New Partner Appointments

Crowleys DFK is delighted to introduce its newest Partners, Shane Moloney from our Consulting Department and Kim McCarthy from our Practice Development Department. Since Shane joined the firm as an intern in 2011, he has led technology…
Read more
R&D Tax Credit

Research & Development (R&D) Tax Credit – What is it and how can it be claimed?

,
The R&D tax credit was introduced to incentivise large multinationals to locate an R&D unit here and to encourage Irish companies to invest in R&D activities. Where a company meets the criteria to qualify for the R&D credit,…
Read more
Revenue Publish Guidelines for Determining Employment Status for Taxation Purposes

Revenue Issue Updated Guidelines for Determining Employment Status for Taxation Purposes

Revenue have today issued a new Tax and Duty Manual: "Revenue Guidelines for Determining Employment Status for Taxation Purposes". The previous Manual was taken offline to be updated after the October 2023 Supreme Court judgement in the…
Read more