If you have asked your local tax authority to sign Form 8-3-6 and they have refused, you can instead submit a Tax Residency Certificate (TRC) from your local Tax Authority, with a completed Form 8-3-6 that has not been signed and stamped by your local tax authority. Revenue introduced this possibility in January 2023, after being informed by IBIE of the difficulties clients were experiencing in completing the Form.
To be acceptable, the TRC must explicitly state that you are tax resident in your country of residence in accordance with the relevant provision of the double taxation treaty between Ireland and your country of residence.
Please Note
- A TRC will only be accepted where you have first requested your local tax authority to sign and stamp Form 8-3-6 and it has refused to do so or has failed to do so within a reasonable time.
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.