WHT does not apply to companies resident in countries that have a DTT with Ireland.
In general, WHT applies to Irish resident companies with a few exceptions, including;
- an investment undertaking within the meaning of section 739B of the Taxes Consolidation Act 1997,
- interest paid in the State to a qualifying company (within the meaning of section 110).
For a full list of exemptions, please refer to Section 246(3) of the Taxes Consolidation Act.
There is no standard exemption form for corporate clients. In order to avail of these exemptions, clients will have to provide proof of their corporate status requested by IBIE.
Additional Information
**This document is for information purposes only and does not constitute tax, regulatory or any other kind of advice. If you are unsure of your tax obligations please consult the Irish Revenue Commissioners, your local tax authority or an appropriate tax professional.