R

• Rahmen für die Einkommensbesteuerung (BEFIT)
• Rahmen für die Internationale Regulierung von Krypto-Asset-Aktivitäten
• Rapportering enligt Dora (Reporting according to Dora)
• Rapportering och utbyte av upplysningar om kryptotillgångar Fi2024/02600 (Reporting and exchange of information on crypto-assets)
• Recalibration of fiscal soil lien (privilege) law (Herijking fiscale bodem(voor)recht)
• Recommendation on Savings and Investment accounts
• Reform der behördlichen Aufsicht über den Finanzmarkt
• Regeln für den Datenaustausch mit Behörden von Drittländern gemäß Artikel 48 DSGVO
• Regeringens skrivelse 2024/25:121 - Nationell strategi för cybersäkerhet 2025-2029 (National Cyber Security Strategy 2025-2029)
• Reglering av hushållens skulder (Regulation of household debt)
• Regulation amending the Regulation on attainment targets and assessment criteria for financial services exams under the Wft 2025 (wijziging van de Regeling eindtermen en toetstermen examens financiële dienstverlening Wft voor het examenjaar 2025)
• Regulation amending the Regulation on the designation of legal entities Sanctions Act 1977, in connection with the amendment of the fifth section of the Sanctions Act 1977, which brought crypto asset service providers within the scope of the Sanctions Act
• Regulation and general guidelines regarding management of credit risks in credit institutions and securities companies
• Regulation of Private Lease Without Purchase Option or Obligation Under the WTF (Regulering van Private Lease zonder Koopoptie of -verplichting onder de Wft)
• Regulation on loss absorption and recapitalization capacity of banks and investment firms
• Regulation on the Tariff of the Central Examination Bank under the Financial Supervision Act 2025 (Regeling tarief centrale examenbank Wft 2025)
• Regulations and General Guidelines on Registry of Certain Holdings of Financial Instruments
• Regulations and general guidelines regarding annual reporting for credit institutions and securities companies
• Regulations and general guidelines regarding financial advice to consumers
• Regulations governing operations on trading venues
• Regulations on operations for payment service providers
• Regulations on the supervision of issuers' regular financial information
• Regulations regarding alternative investment fund managers
• Regulations regarding amortization of loans collateralized by residential property
• Regulations regarding investment funds (UCITS)
• Regulations regarding position limits
• Regulations regarding the countercyclical buffer rate
• Regulatorische Vermögenswerte und regulatorische Verbindlichkeiten
• Regulatory relief and increased transparency in securities markets (Regellättnader och ökad transparens på värdepappersmarknaden)
• Report on EU accounting enforcement in 2015
• Report zu Aufsichtsmaßnahmen zu ESG-Offenlegungen im Rahmen der Benchmark-Verordnung
• Report zur Klarheit der NatCat-Deckung in den Informationsunterlagen für Hausratversicherungen
• Repräsentative Portfolios zur Berechnung von Volatilitätsanpassungen der risikofreien Zinsstrukturkurve von Solvency II
• Requirements for the establishment of ELTIFs which are open-ended with limited liquidity
• Research & Development Tax Credit and Options to Support Innovation
• Research on companies seeking alternative financing (updated rules in light of COVID-19)
• Resolution Strategies and Plans for Systemically Important Insurers
• Resurs Bank får anmärkning och sanktionavgift [Resurs Bank receives a remark and an administrative fine]
• Revenue eBrief No. 008/25 - Capital Acquisitions Tax Manual - Part 26 - Reporting requirement in relation to gifts in respect of certain loans
• Revenue eBrief No. 009/25 - Tax and Duty Manual - Part 29-02-03 - Research and Development (R&D) Corporation Tax Credit
• Revenue eBrief No. 014/25 - Tax and Duty Manual - Part 13-02-05 - Surcharge on Certain Undistributed Income of Close Companiesrcharge on Certain Undistributed Income of Close Companies
• Revenue eBrief No. 023/25 - Tax and Duty Manual - Part 35b-01-01 - Controlled Foreign Company Rules
• Revenue eBrief No. 030/25 - Charges on income for Corporation Tax purposes
• Revenue eBrief No. 034/25 - Company Charge to Income Tax on Loans to Participators
• Revenue eBrief No. 045/25 - Tax and Duty Manual - Part 04A-01-02 - Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union
• Revenue eBrief No. 052/25 - Tax and Duty Manual - Part 27-06-01 - Return of Values - Investment Undertakings
• Revenue eBrief No. 054/25 - Tax and Duty Manual - Part 19-06A-01 - Relief for Investment in Innovative Enterprises Qualifying Company (Certificates of Qualification)
• Revenue eBrief No. 054/25 - Tax and Duty Manual - Part 19-06A-02 - Relief for investment in innovative enterprises Investor’s perspective
• Revenue eBrief No. 054/25 - Tax and Duty Manual - Part 19-06A-03 - Relief for investment in innovative enterprises
• Revenue eBrief No. 061/25 - Capital Acquisitions Tax Manual – CAT Part 02 – Statement of Affairs (Probate) Form SA.2
• Revenue eBrief No. 082/25 - Tax and Duty Manual - Part 38-03-30 - Securitisation Regulation: Notification of Investment
• Revenue eBrief No. 085/25 - Tax and Duty Manual - Part 33-02-03 - The General Anti Avoidance Rule and Protective Notifications
• Revenue eBrief No. 088/25 - Pay and File Extension Date - 2025
• Revenue eBrief No. 095/25 - Tax and Duty Manual - Part 35-02-11 - Participation exemption for certain foreign distributions
• Revenue eBrief No. 098/25 - Guidance on Pillar Two - Administration
• Revenue eBrief No. 099/25 - Tax and Duty Manual - Guidelines for charging Interest on late payment through Revenue Debt Management Systems (DMS)
• Revenue eBrief No. 102/25 - Tax and Duty Manual Part 02-02-01 - Corporation Tax: General Background
• Revenue eBrief No. 113/25 - Tax and Duty Manual - Guidelines for Cross-border Operation of EU VAT SME Scheme (VSME)
• Revenue eBrief No. 118/25 - The adoption of the Directive on administrative cooperation in the field of taxation (DAC) as amended and OECD equivalent frameworks into Irish legislation
• Revenue eBrief No. 120/25 - The taxation of deposit interest income: source, rates applicable and reporting obligations
• Revenue eBrief No. 130/25 - Tax and Duty Manual - Part 37-00-15 - Addresses in Company cases
• Revenue eBrief No. 145/25 - Tax and Duty Manual - Part 47-06-08 - Surcharge for late submission of income tax, corporation tax and capital gains tax
• Revenue eBrief No. 149/25 - Tax and Duty Manual - Part 43-00-03 - Taxation of Partnership
• Revenue eBrief No. 150/25 - Tax and Duty Manual - Part 04A-01-02 - Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union
• Revenue eBrief No. 153/25 - EU VAT SME Scheme - Domestic Layer
• Revenue eBrief No. 154/25 - Corporation tax return 2024 - ROS CT1
• Revenue eBrief No. 156/25 - Tax and Duty Manual - Part 38-06-01a - ROS Pay and File - useful tips
• Revenue eBrief No. 160/25 - Tax and Duty Manual - Part 41A-03-01 - iXBRL - Acceptance of submissions tagged with the 2025 Irish taxonomies
• Revenue eBrief No. 164/25 - Tax and Duty Manual - Part 38-02-01 - Completion of Corporation Tax Returns Form CT1
• Revenue eBrief No. 168/25 - Tax and Duty Manual - Part 38-01-03b - Guidelines for VAT Registration
• Revenue eBrief No. 170/25 - Tax and Duty Manual - Part 04A-01-01A - Guidance on Pillar Two - Registration
• Revenue eBrief No. 278/24 - Tax and Duty Manual - Part 04-05-07 - Interest Relief for Qualifying Financing Companies (QFCs) – Section 76E
• Revenue eBrief No. 288/24 - Tax and Duty Manual - Part 04-05-06 - Taxation of provisions and accruals
• Revenue eBrief No. 289/24 - Tax and Duty Manual - Part 36-00-19 - Interest on loans to defray money applied for certain purposes
• Revenue eBrief No. 292/24 - Tax and Duty Manual - Part 35D-01-01- Guidance on interest limitation
• Revenue eBrief No. 307/24 - Tax and Duty Manual - Part 12-04-02 - Leasing ringfences - Sections 403 and 404 TCA 1997
• Revenue eBrief No. 322/24 - Tax and Duty Manual - Part 04A-01-02 - Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union
• Revenue eBrief No. 323/24 - Tax and Duty Manual - Part 38-01-03b - Guidelines for VAT Registration
• Revenue eBrief No. 323/24- Tax and Duty Manual - Part 38-01-03a - Guidelines for Registration for IT, CT, RCT, PREM and Certain Other Taxheads
• Revenue eBrief No. 325/24 - Tax and Duty Manual - Co-operative Compliance Framework - Large Corporates Division and High Wealth & Financial Services Division
• Review of the DGS Regulations 2024 - Individual Customer Assessment Policy (Beleidsregel Individueel Klantbeeld)
• Review of the DGS Regulations 2024 - Policy Rule on the Scope and Implementation of the Deposit Guarantee Scheme (Beleidsregel Reikwijdte en Uitvoering Depositogarantiestelsel)
• Review of the Global Monitoring Exercise (GME)
• Revised Insurance Core Principles (ICPs) and ComFrame material integrated with ICPs
• Revision der CSDR (Zentralverwahrer-Verordnung)
• Revision der Energieeffizienz-Richtlinie
• Revision der Leitlinie für die Berichterstattung zu Finanzstabilitätszwecken unter Solvency II
• Revision der Leitlinien für die Beaufsichtigung von Zweigniederlassungen von Versicherungsunternehmen aus Drittländern unter Solvency II
• Revision der Leitlinien für die Methoden zur Ermittlung der Marktanteile für das Reporting
• Revision der Leitlinien zu unternehmensspezifischen Parametern
• Revision der Leitlinien zum Umgang mit Markt- und Gegenparteirisikopositionen in der Standardformel
• Revision der Verbraucherkreditrichtlinie
• Revision des BMF-Schreibens zur Zinsschranke
• Revision des Europäischen Verhaltenskodex für die Bereitstellung von Mikrokrediten
• Revision des ITS zu den Meldebögen zur aufsichtlichen Berichterstattung unter Solvency II
• Revision des ITS zur Offenlegung über Solvabilität und Finanzlage unter Solvency II
• Revision des ITS zur Säule-3-Offenlegung auf Basis CRR3
• Revision des Rundschreibens mit Hinweisen zur Unterrichtung der Aufsichtsbehörde über die Werte zur Berechnung der Mindestbeitragsrückerstattung
• Revision des Rundschreibens zur Solvabilität von kleinen Versicherungsunternehmen, Sterbekassen, Pensionskassen und Pensionsfonds
• Revision Einzelfragen zur Abgeltungsteuer