by Ariful | Mar 17, 2026 | US Updates
Understand the “Nexus” Trigger
The first step in US tax compliance is understanding nexus. Nexus is the legal term for the connection between your business and a state that allows the state to require you to collect and remit sales tax. As an international seller, you can trigger nexus in two primary ways:
1. Physical Nexus
If you store inventory in a US warehouse, you have physical nexus. For many international sellers using Amazon FBA or third-party logistics (3PL) providers, this is the most common trigger. Even if you have no office or employees in the US, your goods sitting in a warehouse in Pennsylvania or California create a tax obligation in that state.
2. Economic Nexus
Following the landmark South Dakota v. Wayfair decision, states can now tax remote sellers based solely on economic activity. Most states set a threshold: typically $100,000 in sales or 200 separate transactions within a calendar year. If you cross these thresholds, you must register for a sales tax permit.
The Roadmap to Compliance: A Step-by-Step Guide
Navigating US taxes doesn’t have to be a guessing game. Follow these actionable steps to ensure you are meeting your obligations as an international entity.
Secure Your Federal EIN
Before you can deal with individual states, you usually need a Federal Employer Identification Number (EIN) from the IRS. This acts as your business’s social security number in the US. It is essential for opening US bank accounts and registering for state tax permits.
Register for State Sales Tax Permits
Once you identify that you have nexus in a state, you must register for a sales tax permit before you start collecting tax. Collecting sales tax without a permit is considered tax fraud in many jurisdictions. Each state has its own Department of Revenue with unique registration processes.
Determine Your Product Taxability
Not all products are taxed equally. While most tangible personal property is taxable, items like clothing, groceries, or digital software may be exempt or taxed at different rates depending on the state. For instance, some states might exempt clothing under a certain price point during “tax holidays.”
Marketplace Facilitator Laws: What You Need to Know
If you sell primarily through platforms like Amazon, Walmart, or eBay, you might benefit from Marketplace Facilitator Laws. In most states, the marketplace is responsible for calculating, collecting, and remitting sales tax on behalf of the seller.
However, do not let this lead you into a false sense of security. Even if Amazon collects the tax, you may still be required to:
- Register for a sales tax permit in states where you have nexus.
- File “zero-tax” returns to report your gross sales.
- Manage tax for sales made through your own website (e.g., Shopify or WooCommerce).
Don’t Ignore Exemption Certificates
If you are a wholesaler or a business-to-business (B2B) seller, exemption certificates are your best friend. An exemption certificate allows a buyer to purchase goods without paying sales tax, typically because they intend to resell the items.
As the seller, the burden of proof is on you. If you fail to collect a valid exemption certificate from your customer, and you are audited, the state will hold you liable for the uncollected tax, plus interest and penalties. Maintain a digital database of these certificates and ensure they are updated according to each state’s expiration rules.
The Importance of Precise Record-Keeping
The IRS and state tax authorities demand transparency. To avoid the nightmare of an audit, you must maintain meticulous records of:
- Transaction dates and customer locations.
- Exact tax rates applied (which can vary by city and county within a state).
- Proof of tax remitted to the authorities.
- Inventory movement logs (to track physical nexus).
Common Pitfalls for International Sellers
Even seasoned entrepreneurs make mistakes when entering the US market. Here is what to watch out for:
- Missing Filing Deadlines: State filing frequencies (monthly, quarterly, or annually) are determined by your sales volume. Missing a deadline can trigger automatic penalties, even if you owe $0 in tax.
- Assuming One Rate Per State: Many states have “home rule” jurisdictions where cities and counties set their own rates on top of the state rate.
- Neglecting “Use Tax”: If you purchase items for your business without paying sales tax (e.g., from an international supplier), you may owe “consumer use tax” to the state where the item is used.
- Ignoring Amazon FBA Inventory: Many sellers don’t realize that Amazon frequently moves inventory between warehouses. One day your stock is in Texas; the next, it’s in Florida. Each move could potentially trigger new nexus.
Frequently Asked Questions (FAQ)
What is the difference between Sales Tax and VAT?
Sales tax in the US is a single-stage tax collected at the point of retail sale to the end consumer. Unlike VAT, which is collected at every stage of the supply chain, sales tax is only collected once. This makes the management of exemption certificates critical for B2B transactions.
Do I need a US bank account to pay sales tax?
While not strictly required by every state, a US bank account simplifies the remittance process and provides clear documentation of tax payments for audit purposes.
by Ariful | Mar 17, 2026 | European VAT
Since the UK officially left the EU single market
Since the UK officially left the EU single market, shipping a parcel from London to Paris is no longer as simple as a domestic delivery. For ecommerce business owners, the “Green Channel” has been replaced by a complex web of tax borders, customs declarations, and VAT obligations.
If you are a UK-based seller looking to grow your brand across the English Channel, you have likely come across two main options: IOSS (Import One-Stop Shop) and Local EU VAT Registration.
Choosing the wrong one doesn’t just lead to administrative headaches; it can lead to package rejections, angry customers facing “surprise” delivery fees, and heavy fines from European tax authorities. At Sterlinx Global, we act as your global tax compliance suite, taking the data you provide and handling the heavy lifting of filings so you can focus on scaling.
In this guide, we will break down exactly which path fits your business model, the costs involved, and how the landscape is changing as we move through 2026.
The Import One-Stop Shop (IOSS): Speed and Simplicity for Low-Value Goods
The IOSS was introduced to simplify the process for non-EU sellers (like those in the UK) importing goods to EU consumers. It is specifically designed for “distance sales of imported goods” with a value not exceeding €150.
How IOSS Works
When you register for IOSS, you collect the destination country’s VAT rate at the point of sale (your website checkout). You then file a single monthly IOSS return that covers all your sales across all 27 EU member states.
The Benefits of Using IOSS
- Transparent Customer Experience: Your customer pays the total price upfront. There are no hidden “handling fees” or “import VAT” bills when the courier arrives at their door.
- Fast-Track Customs: IOSS shipments generally move through “Green Channels” in customs because the VAT has already been accounted for.
- Single Registration: You only need one IOSS registration and one monthly filing to cover the entire EU, rather than registering in every single country where you have customers.
Local EU VAT Registration: When You Need to “Go Native”
While IOSS is great for direct shipping from the UK, it has limitations. If your business model involves holding stock inside the EU (for example, using a 3PL in Germany or a fulfillment center in Poland), IOSS is not enough. You will need local VAT registrations.
When Local Registration is Mandatory
- Holding Stock in the EU: If you store goods in an EU warehouse, you must have a VAT registration in that specific country.
- High-Value Goods: If your average order value exceeds €150, IOSS cannot be used. These shipments are subject to standard import VAT and duties.
- B2B Sales: IOSS is exclusively for B2C (Business to Consumer) transactions. If you sell to other businesses, local registrations are often required.
The Benefit of Local Registration
The primary advantage is speed of delivery. By holding stock locally, you can offer next-day or two-day delivery to your European customers, mimicking the experience they get from local brands. However, this comes with the requirement of VAT sales vs non-VAT sales tracking and more rigorous reporting.
IOSS vs. Local VAT: A Direct Comparison for 2026
| Feature |
IOSS (Import One-Stop Shop) |
Local EU VAT Registration |
| Max Order Value |
€150 |
No Limit |
| Inventory Location |
Outside the EU (e.g., UK) |
Inside the EU Member State |
| Customer Experience |
VAT paid at checkout |
VAT/Duty often paid at border (if not DDP) |
| Filing Frequency |
Monthly (Single Return) |
Monthly or Quarterly (Per Country) |
| Customs Clearance |
Simplified/Prioritized |
Standard Customs Process |
| Target Audience |
B2C only |
B2C and B2B |
The “One Stop Shop” (OSS) Extension
Don’t confuse IOSS with OSS. If you decide to register for VAT locally in one EU country (let’s say Ireland) and hold all your stock there, you can use the Union OSS scheme to report sales made from that Irish warehouse to customers in France, Spain, and Italy. This allows you to avoid what happens if you go above VAT threshold issues in 27 different countries by centralizing your reporting.
New 2026 Updates: What You Need to Know
The tax world doesn’t stand still. As of mid-2026, there are critical updates UK sellers must be aware of:
- The July 2026 IOSS Duty: The European Commission is introducing a new €3 customs duty for certain low-value IOSS imports. This aims to level the playing field between EU-based and non-EU sellers. We recommend reviewing your margins now to ensure this extra cost doesn’t eat your profits.
- Mandatory E-Invoicing: Countries like France and Poland are rolling out strict e-invoicing requirements throughout 2026. Even if you only have a local VAT registration for stock, you may be required to issue invoices through government portals.
- Digital Reporting Requirements: The EU is moving toward “VAT in the Digital Age” (ViDA), which will eventually require near real-time reporting of cross-border transactions.
Cost Implications: Calculating the Investment
Choosing between these two isn’t just about “better”: it’s about the “cost of compliance.”
- IOSS Costs: You typically pay a monthly fee for an IOSS intermediary (required for UK businesses) and a fee per monthly filing. Since you only file one return, the admin costs are relatively low.
- Local VAT Costs: These are higher. You will likely need to pay for registration in each country, plus ongoing filing fees for each jurisdiction. However, if your sales volume in a specific country is high, the ability to offer faster shipping from a local warehouse usually outweighs these costs.
To keep your business running smoothly, you should use tools to verify your partners. Check out the 3 best VAT number checkers online to ensure your EU suppliers and customers are providing valid data.
Step-by-Step Decision Checklist
Not sure which way to turn? Follow this simple checklist:
- Where is your stock?
- UK/Outside EU → Consider IOSS.
- Inside EU Warehouse → Local VAT + OSS is required.
- What is your average order value?
- Under €150 → IOSS is the most efficient.
- Over €150 → You must use Standard Import or Local VAT.
by Ariful | Mar 17, 2026 | US Updates
1. Disorganized Recordkeeping and “Shoebox” Accounting
The most common trap for international sellers is treating bookkeeping as a year-end chore rather than a daily necessity. If you are scrambling to find invoices or reconcile bank statements in March, you have already lost.
The Problem: Disorganized records lead to missed deductions, inaccurate reporting, and a significantly higher risk of a deep-dive audit. In 2026, the IRS expects digital transparency. If your income records don’t match your bank deposits exactly, the system flags the discrepancy automatically.
The Fix: Transition to a cloud-based accounting ecosystem immediately. Utilize platforms like QuickBooks or Xero and ensure every transaction is categorized daily.
How we help: Sterlinx Global provides daily bookkeeping services. You provide the data via automated feeds, and our team ensures your books are always “audit-ready.” This proactive approach eliminates the stress of year-end “catch-up” accounting.
2. Procrastinating Until the Filing Deadline
In the world of USA tax, “on time” is often late. Waiting until the final weeks of the filing season leaves zero room for error correction or strategic positioning.
The Problem: Rushing leads to basic clerical errors, incorrect TINs, misspelled entity names, or missing schedules. For international entities, these errors can delay refunds for months or result in automatic late-filing penalties that start in the hundreds of dollars.
The Fix: Establish a “Tax Calendar” that starts in January, not April. Gather your 1099s, expense reports, and prior-year returns early.
Action Step: If you are a non-resident owner of a USA LLC, ensure you understand the specific deadlines for Form 5472 and Form 1120. Missing these can lead to a minimum penalty of $25,000, even if no tax is actually owed.
3. Underreporting Income from Digital Streams
With the rise of the gig economy and diversified digital sales, the IRS has tightened the net on 1099-K reporting.
The Problem: Many international sellers assume that if they don’t receive a formal tax form from a platform like Amazon, Stripe, or Shopify, the income doesn’t need to be reported. This is a dangerous myth. In 2026, the IRS receives digital copies of almost all payment processing data. Mismatches between what you report and what the platforms report are the #1 trigger for “soft notices.”
The Fix: Cross-reference every 1099 form you receive with your internal bookkeeping. If a platform hasn’t sent a form, you are still legally required to report that gross income.
Pro Tip: Use a centralized compliance suite to aggregate all your global sales data. If you need help setting up a clean, audit-ready bookkeeping flow across platforms and currencies, talk to an expert and we’ll map it properly from day one.
4. Mixing Personal and Business Finances (Commingling)
This is the fastest way to lose the legal protections of your business entity.
The Problem: Using your business account to pay for a personal dinner or using a personal credit card for business software might seem “easier,” but it creates a compliance nightmare. This “commingling” of funds can allow creditors or the IRS to “pierce the corporate veil,” potentially making you personally liable for business debts and taxes.
The Fix: Open a dedicated business bank account and credit card. Never pay personal bills from the business account. If you must use personal funds for a business expense, document it as an official reimbursement or a capital contribution.
5. Missing Eligible Deductions and Credits
You shouldn’t pay a penny more in tax than you legally owe. However, many international businesses leave money on the table because they don’t know which US-specific deductions apply to them.
The Problem: Many owners are unaware of Section 179 deductions for equipment, home office safe harbor rules, or startup cost amortizations. In 2026, there are also new incentives for digital infrastructure and energy-efficient business operations that many SMEs overlook.
The Fix: Work with a compliance partner that understands the nuances of international-to-USA tax treaties.
Commonly missed deductions include:
- Startup costs (up to $5,000 in the first year).
- Professional service fees (like your Sterlinx Global subscription).
- Marketing and advertising costs.
- Software subscriptions used exclusively for business.
6. Administrative Errors on Personal and Entity Details
It sounds simple, but thousands of tax returns are rejected every year because of typos.
The Problem: An incorrect Social Security Number (SSN), Employer Identification Number (EIN), or even a misspelled street address can trigger an automatic rejection from the IRS e-file system. For international residents, ensuring your Individual Taxpayer Identification Number (ITIN) is active is crucial; ITINs can expire if not used for three consecutive years.
The Fix: Always double-check your “Master Data.” Ensure your legal entity name exactly matches the name on your EIN confirmation letter (CP 575).
Register for services: If you are still in the setup phase, talk to an expert so we can confirm your entity details (EIN/ITIN, registered address, and filing profile) are set up correctly from day one to avoid administrative headaches.
7. Neglecting Quarterly Estimated Tax Payments
If you expect to owe more than $1,000 in tax for the year, the IRS generally requires you to pay as you go.
The Problem: Many LLC owners and freelancers wait until the end of the year to settle their bill. This results in “underpayment penalties.” Because the US uses a “pay-as-you-earn” system, failing to make quarterly payments is essentially taking an unauthorized loan from the government, and they charge interest for it.
The Fix: Set reminders for the four key deadlines: April 15, June 15, September 15, and January 15.
by Ariful | Mar 17, 2026 | EU VAT Updates
Ireland’s 2026 Personal Tax and Payroll Shifts
Ireland has implemented significant changes to personal taxation and social insurance that every employer needs to understand. These adjustments are designed to keep pace with inflation and the rising minimum wage, but they also mean your payroll calculations must be precise to avoid friction with Revenue.
Universal Social Charge (USC) Adjustments
From January 1, 2026, the USC bands have been widened. The ceiling for the 2% USC band has increased from €27,382 to €28,700. This change ensures that workers on the national minimum wage (now €14.15 per hour) do not slip into the higher 3% rate.
For you as a business owner, this means updating your payroll software or ensuring your compliance partner has adjusted the following structure:
- 0.5% on income from €0 to €12,012
- 2% on income from €12,013 to €28,700
- 3% on income from €28,701 to €70,044
- 8% on income above €70,044
PRSI Increases for 2026
Pay Related Social Insurance (PRSI) is on a steady upward trajectory. Following the 0.1% increase in late 2025, another increase of 0.15% is scheduled for October 1, 2026. This brings the standard employee rate to 4.35%. Employers must also account for their portion of the increase, which directly affects the cost of employment.
Housing and Property VAT Reductions
If your business is involved in the property sector or you are considering commercial-to-residential conversions, there is some welcome news. The Irish government has prioritized housing supply, leading to specific VAT breaks.
VAT on completed apartment sales has been reduced from 13.5% to 9%. This reduction is effective through December 31, 2030. Additionally, a new corporation tax exemption for profits from the “Cost Rental Scheme” has been introduced to encourage affordable housing development. For companies managing property portfolios, these changes can significantly improve cash flow during the development and sale phases.
Modernizing Your Investment Strategy
Ireland remains an attractive hub for investment, and the 2026 updates have made certain vehicles even more appealing.
Reduced Tax on ETFs and Funds
The taxation rate on Exchange Traded Funds (ETFs), Irish domiciled funds, and life assurance policies has been reduced from 41% to 38%. This reduction aligns investment taxation more closely with the standard higher rate of income tax, making it easier for business owners to manage surplus company cash or personal wealth through diversified funds.
Special Assignee Relief Programme (SARP)
If you are looking to bring high-level talent into your Irish operations from abroad, the SARP has been extended until 2030. However, the minimum qualifying income has been increased to €125,000. This is a critical tool for expanding tech and digital businesses that need specialized expertise to grow their Irish footprint.
EU VAT and Cross-Border Compliance for 2026
While Ireland makes local adjustments, the European Union continues its march toward a digital-first tax environment. For e-commerce sellers and digital service providers, the complexity of cross-border VAT remains the biggest hurdle to expansion.
VAT in the Digital Age (ViDA) Progress
The ViDA initiative is hitting its stride in 2026. The goal is simple: to modernize the EU VAT system and make it more resistant to fraud. Key pillars include:
- Digital Reporting and E-Invoicing: Moving toward real-time digital reporting for intra-EU transactions.
- The Single VAT Registration: Expanding the One-Stop Shop (OSS) to reduce the need for multiple VAT registrations across different member states.
If you are selling goods across borders, you should already be utilizing the OSS or IOSS (Import One Stop Shop) systems. These platforms allow you to report and pay VAT for all EU sales in a single electronic return. If you are struggling with these filings, our Ultimate Guide to Cross-Border VAT provides a deeper dive into the compliance playbook you need.
Specific Industry Updates: Farmers and Green Energy
Micro-generation Electricity Income Relief
Ireland is continuing its push for green energy. The tax relief for income generated from micro-generation (such as solar panels on business premises) has been extended until the end of 2028. You can exempt up to €400 of this income annually, encouraging businesses to invest in sustainable energy infrastructure.
Farmer Flat-Rate Addition
For those in the agricultural sector, note that the flat-rate addition for farmers is being reduced from 5.1% to 4.5% starting January 1, 2026. This adjustment is part of a periodic review to ensure the flat rate accurately reflects the VAT costs incurred by non-registered farmers.
How to Stay Compliant: Your 2026 Action Plan
Navigating these changes alone is a recipe for stress and potential penalties. Here is how you can streamline your operations:
- Audit Your Payroll: Ensure your systems are updated for the new USC bands and the October 2026 PRSI hike. Mistakes here lead to unhappy employees and Revenue audits.
- Review Cross-Border VAT: If you sell in Europe, check if your current VAT registration covers all your active markets. For example, if you are expanding into the Nordics, consult our Sweden VAT Guide 2026.
- Automate Reconciliations: For Amazon and FBA sellers, manual reconciliation is no longer viable with the 2026 reporting requirements. You must reconcile Amazon sales and manage VAT using automated data feeds to ensure accuracy.
- Leverage SARP for Hiring: If you are scaling and need global talent, check if your new hires qualify for the Special Assignee Relief Programme to offer more competitive packages.
How Sterlinx Global Supports Your Growth
At Sterlinx Global, we don’t just “give advice”, we deliver compliance. We act as your end-to-end tax compliance suite, handling the daily heavy lifting of bookkeeping, VAT calculations, and tax filings.
Our team specializes in:
- Full Compliance Suite: Available in the UK, Ireland, USA, Canada, and Australia.
- EU VAT Registration and Filings: Dedicated support for Germany, France, Italy, Spain, and the Netherlands.
- Operational Execution: You provide the data; we handle the calculations and submissions.
by Ariful | Mar 17, 2026 | EU VAT Updates
If you operate a cross-border business or an e-commerce brand within the European Union, your radar should be locked on Dublin right now. As of March 2026, Ireland is not just another EU member state; it is the focal point of a massive shift in how international tax and VAT are handled. Between a landmark OECD agreement, a business-friendly 2026 Budget, and Ireland’s influential residency over the EU Council, the landscape is changing fast.
For many of our clients at Sterlinx Global Ltd, these updates are the difference between seamless expansion and unexpected compliance hurdles. Whether you are managing Amazon Pan-European VAT or navigating complex B2B vs B2C business models, understanding these shifts is essential to protecting your margins.
The OECD “Side-by-Side” Agreement: A New Era of Stability
The biggest headline of early 2026 is the breakthrough “Side-by-Side” agreement. For years, there was tension between the OECD’s 15% global minimum tax (Pillar Two) and the United States’ existing tax framework. In January 2026, a consensus was finally reached, allowing both systems to coexist.
This is a massive win for Irish-based entities and multinational e-commerce brands. It removes the threat of “double-top-up” taxes and provides the legal certainty businesses have been craving since the 2021 global tax reform talks began. Finance Minister Simon Harris has noted that this agreement acknowledges the robustness of both systems, meaning your cross-border operations can finally breathe a sigh of relief.
What this means for you:
- Reduced Risk: The threat of unilateral tax hits from different jurisdictions is fading.
- Predictable Costs: You can now forecast your 15% effective tax rate with greater accuracy.
- Simplified Planning: If you are scaling a global brand, the alignment between the US and EU systems makes cross-border currency and finance management much more straightforward.
Ireland’s Budget 2026: Incentives for Growth
While the global minimum tax sets a floor, Ireland’s Budget 2026 has introduced several measures designed to keep the country competitive for scaling SMEs and digital businesses.
1. Expanded Participation Exemption
Ireland has made it easier for holding companies to thrive. The residency requirement for foreign dividends from EU/EEA subsidiaries has been slashed from five years to just three. If you are using an Irish entity to manage your European expansion, you can now repatriate profits more efficiently.
2. Tax Relief Extensions (SARP and FED)
To attract and retain top-tier talent, the Special Assignee Relief Programme (SARP) and the Foreign Earnings Deduction (FED) have been extended to 2030.
- SARP: The qualifying income threshold is now €125,000, helping you bring in the specialized experts needed for high-growth e-commerce operations.
- FED: Relief limits have increased to €50,000, benefiting those who are actively developing markets outside of Ireland.
3. VAT and Housing Measures
While primarily aimed at local supply, the VAT reduction on apartments, from 13.5% down to 9% until December 2030, is a sign of the government’s commitment to stabilizing the cost of living. For business owners, this indirectly supports a more stable labor market and reduced overhead pressures in the long run.
DAC8 and DAC9: The New Rules of Transparency
Compliance is no longer just about filing your numbers; it’s about the automatic exchange of data. As of January 1, 2026, the Finance Act 2025 has fully implemented EU Directives DAC8 and DAC9.
These directives are designed to close the gap on digital assets and the global minimum tax. DAC8 focuses on the automatic exchange of information regarding crypto-assets, while DAC9 facilitates the exchange of “GloBE” (Global Anti-Base Erosion) information.
Don’t worry, this doesn’t mean more manual work for you. This is why we at Sterlinx Global emphasize an execution-led model. While you provide the transaction data, we manage the heavy lifting of these complex filings to ensure you remain compliant with the latest EU-wide transparency standards.
Ireland’s EU Presidency: Leading the Charge on Simplification
Throughout 2026, Ireland holds the EU Presidency. This is a critical window for business owners because the Irish agenda is focused squarely on tax simplification and competitiveness.
The Irish government is pushing for amendments to the Anti-Tax Avoidance Directive (ATAD) to reduce the administrative burden on businesses. For a fast-growing SME, “simplification” means fewer hours spent on paperwork and more hours spent on strategy. We are keeping a close watch on these developments to ensure our clients are the first to benefit from any reduced filing requirements.
How to Stay Ahead: A 2026 Compliance Checklist
With these changes in motion, your accounting strategy cannot remain static. Use this checklist to ensure your business is ready for the new Ireland-EU tax reality:
- Review Subsidiary Structures: If you have EU/EEA subsidiaries, check if you now qualify for the 3-year participation exemption for dividends.
- Audit Your Data Streams: Ensure your digital sales data is “DAC8 ready.” Authorities are now exchanging crypto and digital asset data automatically.
- Evaluate Talent Costs: If you are moving key staff to or from Ireland, look into the updated SARP and FED limits to maximize tax efficiency.
- Monitor VAT Thresholds: As Ireland pushes for EU-wide simplification, keep an eye on VAT registration thresholds for different member states.
- Partner for Execution: Don’t let compliance slow your growth. Move to a model where your daily bookkeeping and tax calculations are handled by experts.
Why Compliance Execution is the Key to Scaling
At Sterlinx Global, we see tax updates not as hurdles, but as opportunities to refine your operations. The transition to the 15% global minimum tax and the implementation of DAC8/9 require precision.
We don’t just offer advice; we deliver the end-to-end compliance suite that modern businesses need. From VAT registrations across the EU to full-suite accounting in Ireland, the UK, the USA, Canada, and Australia, we handle the filings so you can handle the growth.
The 2026 tax landscape is complex, but it is also full of incentives for those who are organized. Stay compliant, stay informed, and let’s make 2026 your most profitable year yet.
FAQ: 2026 Ireland and EU Tax Updates
Q: What is the new global minimum tax rate for 2026?
A: Following the OECD “Side-by-Side” agreement, the global minimum tax rate is set at 15% for large multinational enterprises. This rate is now aligned with the US tax system to avoid double taxation.
Q: How has the dividend exemption changed in Ireland’s Budget 2026?
A: The participation exemption for foreign dividends from EU/EEA subsidiaries now only requires a 3-year residency period, down from the previous five-year requirement.
