Lisa Lokasto

Irish tax law

  • Contractor or Employee? Revenue’s New disclosure opportunity Explained

    Revenue has published new guidance following the Supreme Court’s Karshan case on worker classification. Employers now face greater responsibility in deciding whether individuals are employees or contractors, with specific attention on locums. This blog explains the five-step test, Revenue’s disclosure opportunity for 2024–2025, and practical checklists to help employers stay compliant. Read more

  • Your Income Has Been Reported! What DAC7 Means & why the 2025 tax deadline is key

    DAC7 (Directive 2021/514) is part of the EU’s broader tax cooperation strategy. It makes platforms (like Airbnb, Etsy, Vinted, Depop, and Fiverr) report certain income and key details of sellers on the platforms.   Full Revenue guidance: Part 38-03-31 – Guidance on reporting obligations of Platform Operators How Does This Affect Creators, Influencers & Side-Hustlers? Read more