Ireland: Irish Tax Authorities (Revenue) publish new V2 forms

19.12.2024

LuxCSD1 informs clients that effective

immediately

the updated August 2024 versions of V2 forms, published by the Irish Tax Authorities (Revenue), must be used for applying for a Dividend Withholding Tax (DWT) exemption or requesting a full refund of DWT deducted in excess at source on behalf of qualified non-resident investors.

The applicable updated forms are:

  • Non-resident Form V2A (Exemption from Dividend Withholding Tax for a qualifying non-resident individual)
  • Non-resident Form V2B (Exemption from Dividend Withholding Tax for a qualifying non-resident company)
  • Non-resident Form V2C (Exemption from Dividend Withholding Tax for a qualifying non-resident person not being an individual or a company)

Impact on clients

Clients must ensure that they submit the appropriate updated August 2024 V2 forms when applying for:

  • A DWT exemption on behalf of qualified non-resident investors, or
  • A full refund of DWT deducted in excess at source.

Important Note: Clients are not required to renew previously submitted V2 forms.

Further information

For more information, clients may contact the 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.