Irish Revenue Updates Guidance on Participation Exemption for Certain Foreign Distributions

Irish Revenue has issued eBrief No. 063/26 on updated guidance regarding the participation exemption for certain foreign distributions.

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Revenue eBrief No. 063/26 Participation exemption for certain foreign distributions

Tax and Duty Manual (TDM) Part 35-02-11 provides guidance on the participation exemption in section 831B TCA 1997, which is a corporation tax exemption for foreign-sourced dividends and other types of distributions. The participation exemption applies to a "relevant …