Since a revenue item can be taxable both in the country where they are purchased and in the country where you are a beneficiary, Ireland has a number of double taxation agreements with other countries to avoid double taxation. There is a list of double taxation agreements that are in place on revenue.ie. Article IV replaces Article 14 of the existing agreement, which deals with the taxation of capital gains. This Order confers on the protocol with the United Kingdom of Great Britain and Northern Ireland the strength of the law established in the list. The protocol amends the agreement between Ireland and the United Kingdom, signed in Dublin on 2 June 1976, to avoid double taxation of taxes on income and income of capital (as amended previously by the protocols of 28 October 1976 and 7 November 1994). 2. (a) The provisions of paragraph 1 of this article do not apply to dividends from a corporation that resides in a contracting state of a resident of the other State party, where the competent authority of that other contracting state certifies that these dividends are exempt from taxation and retirement in that other contracting state under the provisions of the legislation of that other contracting state. , charities and pension plans, not to be taxed. as such or to the insurance companies, with respect to their pension transactions, that is, the provisions that were in effect at the time of the signing of this agreement or which, if amended since that date, have only been amended so as not to alter their general character. These dividends are exempt from any tax levied on dividends in the first contracting state. The double taxation agreement provides for a withholding tax of up to 10% on interest payments and 15% on dividends. If the beneficiary owns at least 25% of the paying company, the rate is 5%.
See our separate note on double tax breaks on dividends. The exact treatment of your income depends on the details of the agreement, the nature and source of your income and, in some cases, your nationality or nationality. Ireland has signed double taxation agreements (DBA) with 74 countries; 73 are in effect. The agreements include direct taxes which are denominated in the case of Ireland: if you arrive in Ireland for temporary employment and you are not resident for Irish tax purposes, citizens and citizens, subjects or nationals of another EU Member State may benefit from appropriate credits and facilities. This also applies to residents or nationals of a country with which Ireland has a double taxation agreement providing for such allowances. The share of allowances is determined on the basis of your income for the fiscal year subject to Irish tax on your income from all sources. However, residents of another EU Member State are entitled to full personal tax credits and tax breaks for each tax year in which 75% or more of their global income is taxable in Ireland. CONSIDERING that the government, when it declares, on a mandate, that double taxation exemption agreements for income tax, corporation tax or corporate tax and other similar taxes have been concluded with the government of a territory outside the state, when the government has declared in the decision that agreements have been concluded with the government of a territory outside the state to reduce the double taxation of income tax , corporate or capital taxes and other similar taxes. , imposed by the laws of the state or by the laws of that territory and that it is appropriate that these provisions have the force of thing judged, the rules have the force of law, notwithstanding a decree other than section 168 of the Tax Consolidation Act of 1997: unless your income is not subject to a tax burden under the provisions of a double taxation convention. , it is taxable from the date of your arrival, regardless of your Irish residency status for tax purposes.