Entries by Sophie Olsthoorn

New Legislation for Non-Resident Landlords, Collection Agents and Tenants: Understanding the NLWT System

Starting from 1st July 2023, significant legislative changes will impact non-resident landlords (“NRL”), collection agents of NRLs and tenants of NRLs. There will be a new Non-Resident Landlord Withholding Tax (“NLWT”) system. These changes aim to enhance tax compliance and simplify rental income reporting in Ireland. To streamline the process, collection agents and tenants will […]


  The three pillars of Construction are known to be quality, time and cost.   The Construction Contracts Act 2013 (The Act) came into force on the 25th July 2016. It was stated that it addressed a serious power imbalance in the sector. Primarily, the act was introduced to impose mechanisms for payment, particularly to […]

Recent Developments in Data Protection: The Right to Compensation and the Right to Access

    Introduction The recent judgment in case C-300/21 UI v Österreichische Post AG (commonly referred to as “the Austrian Post case”) marks the Court of Justice of the European Union’s (CJEU) first notable interpretation of the concept of non-material damage under the General Data Protection Regulations (GDPR). This case concerned an Austrian man who […]

Important date for Company Directors – 11th June, 2023

    From 11 June 2023 directors are required to include their personal public service number (PPSN) when filing certain forms with the Companies Registration Office (“CRO”).   The PPSN is required by the CRO when:   Incorporating a new company (Form A1)   Notifying a change of director (Form B10, B69)   Filing the […]


April 12, 2023/ Legal 500, one of the most prestigious international legal directories, has announced its 2023 rankings and has recommended O’Flynn Exhams in the following three practice areas: • Dispute Resolution; • Commercial, Corporate and M&A; and • Real Estate.   They have commented on each of the above mentioned practice areas as follows: […]

An overview of the new Vacant Homes Tax (VHT)

[/caption]Overview On 15 December 2022, Finance Act 2022 (“the Act”) was signed into law. Section 96 of the Act provides for the introduction of a new Vacant Homes Tax (VHT) with effect from 1 November 2022. The Government’s stated aim of the measure is the increase of the supply of residential properties for rent or […]

Temporary Suspension of Termination for Residential Tenancies Introduced

By Aeibhin Cahalan The Residential Tenancies (Deferment of Termination Dates of Certain Tenancies) Act 2022 (the “Act”) was enacted on 29 October 2022, providing for temporary protection from termination for certain residential tenants. New Measures The Act amends the Residential Tenancies Acts 2004 to 2022 (the “RTA”) by introducing a temporary protection for residential tenants […]

Article 9 of Tracker Mortgage Scandal (And possibly the last one!)

The Tracker Mortgage Scandal hit the headlines again last week with the announcement of a €100.5 million fine for Bank of Ireland for its role in the scandal, which is the highest of any fine levied against an Irish Bank.   This closes the chapter on the Central Bank’s seven year investigation of seven lenders […]