Ciara Kelliher

Dec 4, 2024 | williamfry.com | Ciara Kelliher |Ashley Hennessy |Ian Devlin |Jane Barrett

The Finance Act 2024 (Finance Act), which was signed into law on 12 November 2024, introduces significant changes to the tax landscape as it affects pensions in Ireland. These changes will affect the Standard Fund Threshold (SFT) and Personal Retirement Savings Accounts (PRSAs) and clarify the tax treatment of the State’s Automatic Enrolment Retirement Savings System (AE System).