The Irish Government published the responses collected from the second feedback statement regarding the implementation of a participation exemption regime for foreign dividends on 25 September 2024.
It includes potential draft proposals for the legislation including details on certain consequential amendments that may be introduced alongside the participation exemption for foreign dividends, which are expected to take effect on 1 January 2025.
Previously, Ireland’s Department of Finance had released a second feedback statement for consultation on implementing a participation exemption for foreign-sourced dividends on 27 August 2024.
The consultation concluded on 5 September 2024.
