Ireland: Irish Tax Authorities (Revenue) publish updated Claim for Refund of Dividend Withholding Tax (DWT) form
LuxCSD1 informs clients that effective
immediately
the updated August 2024 Claim for Refund of Dividend Withholding Tax (DWT) forms published by the Irish Tax Authorities (Revenue) must be used when applying for a DWT refund on behalf of qualified non-resident investors.
The updated forms are available under the relevant "Tax forms to use" section of the website.
The applicable updated forms are:
Impact on clients
Clients must ensure they submit the updated August 2024 forms when applying for DWT refund on behalf of qualified non-resident investors.
Important Note: The updates to the Claim for Refund of Dividend Withholding Tax (DWT) forms do not require renewal of previously submitted documentation. The changes are limited to the addition of an EEA state in the definition of “relevant territory” in the Notes section..
Further information
For more information, clients may contact the LuxCSD Tax Help Desk, 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.