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09/06/2025
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Zurich Ireland
Don’t tweet back in anger
The Governing Council of the ECB issued its eighth rate cut in a year last week, bringing the main deposit rate down to 2.0%.
29/05/2025
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Zurich Ireland
Tax consequences on death of an ARF or Vested PRSA holder
In this issue of TechTalk, we look at the treatment of Approved Retirement Funds (ARFs) and Vested Personal Retirement Savings Accounts (PRSAs) on death and examine the tax consequences on payments made as a result.
29/05/2025
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Zurich Ireland
Revenue Guidance – Employer Contributions to a PRSA
Revenue have provided confirmation that a BIK (Benefit in Kind) for employees arising from an employer PRSA (Personal Retirement Savings Account) contribution is not calculated and applied in the weekly/monthly payroll period in which the employer contribution is paid. Instead, the potential for a BIK is calculated in the last payroll period for the employment in that year.