据奥利维亚·弗莱彻报道，爱尔兰财政部长西蒙·哈里斯在周二发布的预算案中宣布：该国新推出的零售储蓄与投资账户将设有5万欧元（约合56,318美元）的免税额度。
Ireland’s new retail savings and investment account will have a €50,000 ($56,318) tax-free threshold, Finance Minister Simon Harris announced in the budget Tuesday.
哈里斯指出，对于超出该额度的账户余额，将统一征收1%的税率；每年最高存款限额为1.2万欧元，且无最低存款要求。
The account will have a flat tax of 1% on the value of the account above the threshold, and a maximum contribution limit of €12,000 per year with no minimum contribution, Harris said.
此外，针对此类政府支持的账户，现行适用于投资基金产品的38%推定处置税率将不再适用。
The deemed disposal rule, the 38% rate of tax currently charged on investment fund products, won’t be applied to the state-backed accounts, Harris added.
此举是爱尔兰政府旨在提升民众参与资本市场程度的重要举措，也有助于推动整个欧盟范围内的资本市场发展。目前爱尔兰家庭将存款存入低利率账户的比例高于欧元区平均水平。
It’s part of the government’s plan to help increase capital-market participation in Ireland, and more broadly across the European Union. Irish households hold more of their deposits in lower interest account types than the euro-area average.
欧盟正致力于强化自身资本市场，以满足国防、养老等领域的资金需求，并提升与美国、中国的竞争力。不过，关于建立更广泛的资本市场联盟的计划，多年来因各成员国间存在分歧而进展缓慢。
The EU is aiming to bolster its capital markets to better finance future needs in areas like defense and pensions, as well as compete better with the US and China. However, plans for a wider capital markets union have been mired in years of sparring between member states over how it would work.
哈里斯最后表示，该账户计划于2027年7月1日正式开通，相关立法工作也将纳入本次预算法案中。
“The account will open on 1 July 2027 and will be legislated for in the Finance Bill,” Harris added.