156. Deputy Joe Neville asked the Tánaiste and Minister for Finance if he will consider modifications to Section 626B of the Irish Taxes Consolidation Act 1997 to remove the trading test, to align with the participation exemption for dividends, to ensure Ireland remains a viable holding company location for global investment activities; and if he will make a statement on the matter. [53749/26]

Summary

156. Deputy Joe Neville asked the Tánaiste and Minister for Finance if he will consider modifications to Section 626B of the Irish Taxes Consolidation Act 1997 to remove the trading test, to align with the participation exemption for dividends, to ensure Ireland remains a viable holding company location for global investment activities; and if he will make a statement on the matter. [53749/26]

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• Tax Residency

  xml · EN · 15 July 2026

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