41% Exit Tax - Will we see Budget 2026 changes

Setting this thread up to monitor any potential Budget 2026 changes to the 41% Exit Tax.

Somewhat worryingly, I cannot find any mention of Exit Tax or ETFs in the Budget 2026 Tax Strategy Group papers

Thank you @TheJackal, I valued your posting of the PQs as well.

It's probably time to emigrate, taxes and cost are too high in Ireland. Once you have maximized your pension contributions there is nowhere to go if you have left any spare cash to invest. CGT 33% , ETFs 41%, company bonus taxed at 52%, 3rd world infrastructure, health system in shambles, you need a private health insurance to cope, we even pay for the GP whereas it's free almost everywhere else in Europe. High housing cost, high childcare cost, high cost of living, I guess all the money collected is going to feed the 4 or 5 U.S. corporations and their cronies that in return throw a few crumbs to us here who are squeezed to the last drop.

"Recommendations 22 and 23, which concern taxation, include consideration of the removal of the eight-year deemed disposal requirement for Irish domiciled funds and life products and alignment of tax rates across different investment choices."

This was part of the reply he gave to that question regarding removing deemed disposal.
interesting that he was specific regarding removal of the deemed disposal requirement for irish domiciled funds, so why was he being so specific, maybe he has let the cat out of the bag here that despite all the revenue shenanigans a few years ago regarding removal of revenue clarification ( that non ucits and US domiciled ETFs taxed under normal taxation and not deemed disposal) , in effect that is still the case because they are still distinguishing between them. There has to be some reason why he was so specific regarding irish domiciled funds?

There is a recommendation on offshore funds but the bulk of the report is about the Irish funds sector.

25. Work to simplify and consolidate the tax regime for offshore funds should be prioritised.

Yes but the question is specifically about the progress on removing deemed disposal on ETFs for irish investors, he didn't ask about "irish domiciled" or "offshore funds", it was the minister in his reply that was very careful in distinguishing between them, and introducing the term "irish domiciled funds", Why?

There's a comprehensive post about US-domiciled ETF tax treatment in this thread: