- A new Tax and Duty Manual (TDM) provides guidance on the VAT treatment of establishing and managing pension schemes.
- Previous guidance on employers’ VAT deductibility for pension fund setup and management is now included in the new TDM.
- Information on VAT deductibility for life insurance companies has been moved to a new TDM covering insurance and reinsurance.
Source: revenue.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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