The new Irish investment scheme will favour traditional market assets, while cryptocurrencies and derivatives will be treated as too complex and risky for inclusion.
Ireland’s new Roadmap for the Taxation of Retail Investment outlines plans to exclude cryptocurrencies and derivatives from personal investment accounts due to launch in 2027. Eligible assets will include listed shares and bonds, regulated-market instruments, retail investment funds and exchange-traded funds (ETFs).
The accounts will offer tax advantages, with investments below a yet-to-be-determined threshold exempt from tax. A low flat annual rate will apply to the average value above that threshold, while the government is…
