Key Housing Policy Changes in Ireland

Ireland’s Budget 2026 introduces a comprehensive set of measures aimed at increasing housing supply, supporting renters and homeowners, reducing construction-related tax burdens, and expanding long-term rental options.

Key Employment-Related Changes in Ireland

Ireland’s Budget 2026 introduces a range of measures aimed at strengthening the labour market, improving employment conditions, and supporting workforce development across key sectors of the economy. Below are the main updates under the Employment category.

A comprehensive overview of updated tax policy and its impact on businesses and individuals

A Comprehensive Overview of Payments, Supports, and Social Protection Reforms

Ireland’s Budget 2026 introduces a wide range of measures aimed at strengthening the social protection system and improving the standard of living for citizens.

Introduction

Starting in 2025, Ireland will introduce the Auto Enrolment Pension Scheme (AEPS), a new mandatory pension system designed to ensure that more workers save for retirement.

增值税 (VAT) 发票必须显示：

• 发行日期
• 唯一的连续编号
• 供应商的全名、地址和注册号码
• 客户的全名和地址

主要特征：

1. 股东的无限责任：在无限公司 (UC)中，股东对公司的债务承担无限责任。这意味着，如果公司面临财务困难或被清算，股东有义务承担所有债务和责任，甚至使用他们的个人资产。这与有限责任结构（如 LTD 或 PLC）形成对比，在有限责任结构中，股东风险仅限于他们在股票中投资的金额。

主要特征：

1. 股票市场上交易的股票：上市公司 (PLC)是股票可以在股票市场上自由买卖的公司。这使得公司可以通过公开发行股票 (IPO) 筹集资金，并吸引大投资者和小投资者。公司的股票可供公众购买，任何投资者都可以成为股东。

主要特征：

1. 担保有限责任公司：担保有限责任公司 (CLG)是指成员不拥有股份但同意在公司清算时出资指定金额（担保）的公司。担保金额在公司的管理文件中列出，通常金额较小。这种结构最常用于不寻求盈利的组织。