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Irish Revenue Updates Guidance on Exchange of Information Including Cross-Border Tax Rulings Involving Individuals from 2026

|Approved Changes|Ireland
Ireland

Irish Revenue has issued eBrief No. 031/26 on updates to guidance concerning the automatic exchange of information. One of the key updates concerns the exchange of information on individuals, which includes certain cross-border tax rulings involving individuals from 1 January 2026.

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Revenue eBrief No. 031/26 Automatic Exchange of Information

This eBrief is to inform customers of changes made to Tax and Duty Manual (TDM) Part 35-01-01a and subsequent changes to TDM Part 38-03-35.

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