376. Deputy Michael Murphy asked the Tánaiste and Minister for Finance whether his Department is reviewing the taxation treatment of exchange-traded funds and investment funds, including the eight-year deemed disposal rule and the current exit tax rate; whether consideration is being given to abolishing or reforming deemed disposal, aligning the exit tax rate with the 33% capital gains tax (CGT) rate, permitting the offsetting of losses in a manner consistent with CGT treatment, or introducing a tax-efficient retail savings or investment wrapper; and if he will make a statement on the matter. [14492/26]

Summary

376. Deputy Michael Murphy asked the Tánaiste and Minister for Finance whether his Department is reviewing the taxation treatment of exchange-traded funds and investment funds, including the eight-year deemed disposal rule and the current exit tax rate; whether consideration is being given to abolishing or reforming deemed disposal, aligning the exit tax rate with the 33% capital gains tax (CGT) rate, permitting the offsetting of losses in a manner consistent with CGT treatment, or introducing a tax-efficient retail savings or investment wrapper; and if he will make a statement on the matter. [14492/26]

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• Tax Code

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