Ireland levies dividend withholding tax. The Irish dividend withholding tax rate is 25%.

Double tax treaties and available relief methods

Ireland has rather broad exemptions and refund provisions under its domestic tax law for Irish non-resident shareholders who are resident in the EU, or in a country with which Ireland has concluded a double tax treaty. Generally, the Irish Tax Administration (“ESTV”) can refund excess non-resident tax withheld if you complete and send the refund form within the statute of limitations.

Statute of limitations

The statute of limitation in Ireland is 4 years after the end of the year in which the dividend withholding tax was deducted.

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