The Department of Finance published a roadmap for taxing retail investment. The new Investment Account is one per person, with no minimum contribution and no lock-in period, and the provider calculates and pays the tax on the holder's behalf. Listed shares, bonds and exchange-traded funds are allowed in. Crypto assets and derivatives are classed as highly complex and risky, and did not make the list.
The accounts open in 2027; the rate and the threshold come in the Budget: the Irish finance ministry's release.
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