Apple’s €14.3 Billion Irish Tax Case Ends: Escrow Funds Moved to Irish Central Fund After EU Ruling

One of the longest-running legal battles in Big Tech’s tax history has finally come to a close. The Irish government has officially withdrawn €14.3 billion from an escrow account set up by Apple, marking the end of the European Commission’s (EC) high-profile tax case against the tech giant.

🏦 Apple’s Irish Tax Saga: A Decade in the Making

The roots of the case stretch back to 2013, when the European Commission began investigating Apple’s tax arrangements in Ireland. The EC concluded that Apple received illegal state aid from Ireland in the form of unfair tax breaks, allowing it to pay far less tax than competitors.

In 2016, the Commission ruled that Apple owed €13 billion in unpaid taxes, plus interest – totaling €14.3 billion. This sum was said to reflect the taxes Apple would have paid had it not received what many called a “sweetheart deal” from the Irish government for setting up its European HQ in the country.

💼 Escrow Account and Legal Challenges

In 2018, Apple complied with the ruling by depositing the entire amount into an escrow account, pending legal appeals.

While Apple scored a temporary victory in 2020, when the EU’s General Court ruled in its favor, the tables turned in 2024. The European Court of Justice (ECJ) overturned the previous decision and upheld the original 2016 ruling, stating that Apple had indeed benefited from illegal state aid.

✅ Case Closed: Funds Transferred

Now, in July 2025, the Irish government has officially moved the €14.3 billion from escrow into its central fund, closing the account and drawing a final line under this major corporate tax dispute.

This move cements the EC’s power in cracking down on corporate tax avoidance within the EU and sets a precedent for other multinational companies benefiting from favorable tax rulings in member states.

📌 Key Takeaways:

€14.3 billion tax case now concluded

Funds moved from Apple’s escrow account to Ireland’s central fund

Case spanned from 2013 investigation to 2025 final settlement

ECJ ruling in 2024 confirmed Apple received illegal state aid