Budget 2025 (the Budget), presented by the Irish Government on 1 October 2024, includes expenditure increases and tax measures.This Alert summarizes the key elements for international investors.Legislation giving effect to the measures presented in the Budget is scheduled for release on 10 October 2024.  Executive summaryThe Irish Government presented Budget 2025 (the Budget) on 1 October 2024. The Budget provided for a total package of €10.5b, split across expenditure increases (both current and capital), a cost-of-living package and tax measures. This is the final Budget of the current Government. A general election is expected no later than March 2025. The...