Taxes Consolidation Act 1997 Schedule 2A, paragraph 3

Declaration to be made by company resident in the State

Schedule 2A, paragraph 3 sets out the form and content of the declaration that an Irish-resident company must make in order to receive relevant distributions without deduction of dividend withholding tax (DWT).

• An Irish-resident company receiving a relevant distribution can claim exemption from DWT by making a written declaration to the company paying the distribution.
• The declaration must be made and signed by the person beneficially entitled to the distribution, using a form prescribed or authorised by the Revenue Commissioners.
• The declaration must confirm that the beneficial owner is a company resident in the State and must include the company's name and tax reference number.
• The declarer must undertake to notify the paying company in writing if the recipient company ceases to qualify as an excluded person.