Consultation
Second Feedback Statement on Participation Exemption in Irish Corporate Tax System for Foreign Dividends
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Second Feedback Statement on a Participation Exemption for Foreign Dividends
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In view of the complexity of this project and the limited time remaining ahead of the publication of Finance Bill 2024, legislative drafting work will be continuing during the consultation period. Respondents are therefore encouraged to respond early where any issues are identified.
The consultation period will formally close at 12 noon on Thursday 5th September and submissions received after the deadline may not be considered. Any queries or requests for clarification can be directed to businesstaxpolicy@finance.gov.ie in advance of the consultation deadline.
The preferred means of response is by email to businesstaxpolicy@finance.gov.ie .
Receipt of e-mail submissions will be acknowledged within 2 working days. If you do not receive an acknowledgement, please contact the Department to confirm receipt of your submission. If it is not possible to reply by email, or if you wish to make a submission both electronically and in hard copy, submissions may also be sent by post to:
Participation Exemption Feedback Statement
Tax Division – Business Tax Policy
Department of Finance
Government Buildings
Upper Merrion Street
Dublin 2, D02 R583
Please include contact details if you are responding by post.
Please also indicate whether you are contributing to the consultation process as a professional adviser, business, representative body, in an individual capacity, as a non-governmental organisation, or in any other capacity.
Responses to this consultation are subject to the provisions of the Freedom of Information Act 2014. Parties should also note that responses to the consultation may be published on the Department of Finance’s website. Parties should clearly indicate where their responses contain personal information, commercially sensitive information or confidential information which they would not wish to be released under FOI or published.
The Department of Finance will carefully consider the responses to this Feedback Statement and may invite key stakeholders to meet with them and with Revenue officials, by video conference or in person as appropriate.