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Home / Tolley's Global Mobility: Personal Taxes /Republic of Ireland /IR2 Tax considerations for individuals in RoI /IR2.6 Use of a company to assist in personal tax planning for wealth / IR2.6.2 Irish dividend withholding tax (DWT)
Commentary

IR2.6.2 Irish dividend withholding tax (DWT)


Republic of Ireland

Ireland operates DWT (currently 25%) to dividends paid by Irish resident companies. However, exemption from DWT may be claimed where:

  1. Ìý

    •ÌýÌýÌýÌý dividends are paid to companies entitled to the benefit of the EU Parent-Subsidiary Directive, or

  2. Ìý

    •ÌýÌýÌýÌý dividends are paid to companies resident in a treaty country or another

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