Business Tax Stakeholder Forum

The Department of Finance held the inaugural meeting of its pilot Business Tax Stakeholder Forum on 29 March 2023.

The Forum seeks to address a commitment made in Ireland's Corporation Tax Roadmap January 2021 Update, to develop a new framework for domestic stakeholder engagement.

The forum aims to provide an opportunity for key business tax stakeholders to engage with officials of the Department of Finance on direct business tax matters within the existing policy-making calendar. It is not a decision making body and is intended to complement the existing engagement arrangements the Department of Finance has with business stakeholders.

The Forum is limited in scope to direct business taxation and consultative in nature with a focus on knowledge and information sharing, including reflecting on tax developments in the EU and internationally; and issues relating to domestic corporation tax legislation.

Terms of Reference, Presentations and Minutes are published below.

As part of the process of introducing a Participation Exemption for foreign dividends into Irish law, a subgroup of the Business Tax Stakeholder Forum was created. The subgroup serves as a platform for stakeholders to engage constructively with officials from the Department of Finance on certain elements of the design of the Participation Exemption. The discussions focus on responses received to feedback statements on the Participation Exemption.

The first Feedback Statement on Participation Exemption in Irish Corporate Tax System for Foreign Dividends was published on 5th April 2024. It included a Strawman proposal that sets out a hypothetical example for how a participation exemption for foreign dividends might work in Ireland, in order that individual elements can be discussed within the context of a regime as a whole

Subgroup meetings were held on 17th May 2024 and 30th May 2024. The minutes of the subgroup meetings are published below.