Ireland: Restriction of REITs from tax relief at source service
Further to Announcement L24037, LuxCSD1 informs clients that effective
25 November 2024
LuxCSD will not provide a tax relief at source service on property and non-property income dividends distributed by Irish Real Estate Investment Trusts (REITs).
Impact on clients
All dividend payments related to the property and non-property income dividends distributed by REITs will be paid net of Irish withholding tax. Such securities must not be held in an account exempt from Irish withholding tax.
Further information
For further information, clients may contact LuxCSD Client Services or their Relationship Officer.
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1. LuxCSD refers to LuxCSD S.A., registered office at 42, Avenue J.F. Kennedy, L-1855 Luxembourg, registered with the Luxembourg Trade and Companies Register under number B-154.449.