Client Alerts

Ireland Budget 2021

The Minister for Finance delivered his Budget speech for the coming year on 13th October 2020, announcing a total budgetary package of nearly €18bn.  Of this, a €3.4bn recovery fund will focus on infrastructure, re-skilling and jobs, and will support investment and retraining. €8.5bn has been provided for public services to address Covid challenges.

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Additional VAT Deferral Scheme measures introduced on 24th Sept 2020

The Government has brought in further measures allowing business to defer certain VAT payments.

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Job Support Scheme

The Job Support Scheme, which is to replace the furlough scheme, was announced today by the UK government.

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Publications

Summer Statement 2020 - Plan for Jobs

On 8th July 2020, the Chancellor Rishi Sunak unveiled his ‘Plan for Jobs’ policy with a host of measures designed to boost the UK economy and to protect businesses in the retail, leisure and hospitality industry.  We set out below the key announcements.

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UK Taxation of Reporting and Non-Reporting Funds

Reporting and Non-Reporting Funds are taxed differently in the UK so it is important for investors to understand the distinctions and the potential impact on UK tax liabilities.  Broadly, a non-reporting fund is any offshore fund that does not have HMRC reporting fund status.  Offshore fund administrators can apply to HMRC for reporting fund status provided certain criteria are satisfied.  HMRC publish a list of funds that have reporting fund status on their website.

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Company Taxation and Covid-19

As a result of the Covid-19 pandemic and the restrictions placed on international and domestic travel, individuals and businesses are having to adapt to different working practices.  Many senior executives and directors are working from home, and some may find themselves in the position where they are unable to leave the UK to travel home or to their normal place of work.

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Tax at a glance

Hover over a pin to see that nation’s tax rates. Click for more detailed information.

map
      Corporation Tax-main rateCorporation Tax-reduced rateCapital Gains TaxVAT - main rateReal Estate TaxReal Estate Transfer TaxCapital/Stamp Duty on SharesWith-holding Taxes - Non Treaty - DividendsWith-holding Taxes - Non Treaty - InterestWith-holding Taxes - Non Treaty - RoyaltiesWith-holding Taxes - Non Treaty Various - Fees
UK19%-20%20%-0% - 15%0.5%-20%20%-
Ireland12.5%0%33%23%-1% - 2%1%20%20%20%-
Austria25%-25%20%0.2% - 1%3.5%-25%-20%20%
Belgium33.99%6.8% - 31.93%33.99%21%1.25% - 2.5%0% - 12.5%Max €80030%30%30%-
Brazil15%-15-22.5%17%-19%0.3% - 1%2% - 6%--15%15%-
Cyprus12.5%--19%-3% - 8%0.6%--5% - 10%-
France33.33%15%33.33%20%-5.09%3%30%-33.33%33.33%
Germany15.825%-15.825%19%1.5% - 2.3%3.5% - 6.5%-26.38%26.38%15.83%-
Hong Kong16.5%----0% - 15%0.2%--4.95%-
Italy27.9%-27.9%22%0.76%9% - 13%€200 fixed26%26%22.5%-
Luxembourg26.01%5.2% - 22.08%26.01%17%---15%---
Malta35%0% - 10%35%18%-8% - 10%2%----
Mexico30%-30%16%-2% - 4%-10%4.9% - 21%25% - 35%25%
Netherlands25%5% - 20%25%21%Variable6%-15%---
Portugal21%17%21%23%0.3% - 0.8%5% - 10%Variable25%25%25%15% - 25%
Russia20%0 - 8.5%-7%3% - 16%Variable0.2%15%20%20%-
Singapore17%0% - 8.5%-7%3% - 16%1% - 3%0.20%-15%10%17%
Spain25%25%28%21%0% - 1.3%6% - 7%1%19%19%24%24%
Switzerland8.5%-8.5%7.7%-1% - 3%0% - 1%35%35%--

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