Section 1041 Rents payable to non-residents Does a non-resident landlord have a branch in the State? (1) A non-resident who receives rent (Case V) or miscellaneous income (Case IV) from property located in the State, is not taxed (under section 1034) as if he had a branch in the State. Instead, the tenant paying the […]

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.