BDO Ireland

BDO’s Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective. This publication brings together individual country updates over recent months.

Global tax reform changes client focus - Derek Henry for Business Plus Derek Henry, Partner and Head of Tax at BDO Ireland, speaks to Business Plus about the impact of Budget 2026 and BDO's client activity in the coming year. What aspects of business-related tax are busier for your firm now than in former years?

BDO Ireland has now published our 2025 Gender Pay Gap report. The 2025 edition includes the latest data, commentary and future plans. To view the 2025 report in full, please download it below.

The combination of accounting, legal and indeed economics expertise needed in the business of tax advisory is foundational in the success of all tax practices, certainly those run by Irish accountancy firms, and to an increasing extent, law firms.

The Revenue Commissioner’s recently published pathway to VAT modernisation is part of its strategic plan ‘to redesign VAT administration to better integrate with normal business processes, thereby reducing compliance costs for tax-compliant businesses while enhancing Revenue’s capacity to combat fraud.’ How significant are the changes outlined in the Pathway and what impact will they have in how Irish businesses administer VAT?

Feedback Statement for Phase One of reform of Ireland’s taxation regime for interest On 21 November, Tánaiste and Minister for Finance, Simon Harris, published a Feedback Statement for Phase One of reform of Ireland’s taxation regime for interest. The purpose of this Feedback Statement is to inform the development of the underlying framework for a reformed interest taxation regime and to provide stakeholders with an opportunity to share their views on proposed reforms.

See their full commentary across numerous special reports below. • Making a splash on the other side of the Atlantic

In the lead up to COP30, the 2025 UN Emissions Gap Report highlighted two key trends: a reduction in the growth of GHG emissions, and a rapid expansion of renewable energy. While these are encouraging developments, the report also emphasised that current policies project a global warming trajectory of 2.5 - 2.9°C by 2100 – still well beyond the Paris targets.

BDO’s Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective. This publication brings together individual country updates over recent months.

Territorial Scope of Irish VAT Groups Important update re the Irish VAT treatment of charges between a Branch and Head-Office where one or both are in a VAT group, and especially where there is restricted VAT recovery entitlement. This change could have a real bottom-line cost for such businesses.