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Participation Exemption for Foreign Dividends. Feedback Statement: Strawman Proposal
The consultation period will run to close of business on Wednesday 8 May and any queries or requests for clarification can be directed to businesstaxpolicy@finance.gov.ie in advance of the consultation deadline. Any submissions received after the deadline may not be considered and early engagement is encouraged.
Work will be continuing on development of the participation exemption during the consultation period, therefore early responses are encouraged where possible.
The preferred means of response is by email to businesstaxpolicy@finance.gov.ie . Receipt of e-mail submissions will be acknowledged within 2 working days. If you do not receive an acknowledgement, please contact the Department to confirm receipt of your submission.
If it is not possible to reply by email, or if you wish to make a submission both electronically and in hard copy, submissions may also be sent by post to:
Participation Exemption Feedback Statement
Tax Division – Business Tax Policy
Department of Finance
Government Buildings
Upper Merrion Street
Dublin 2, D02 R583
Please include contact details if you are responding by post. Please also indicate whether you are contributing to the consultation process as a professional adviser, business, representative body or member of the public.
Responses to this consultation are subject to the provisions of the Freedom of Information Act 2014. Parties should also note that responses to the consultation may be published on the Department of Finance’s website.
The Department of Finance will carefully consider the responses to this Feedback Statement and may invite key stakeholders to meet with them and with Revenue officials, by video conference or in person as appropriate.
It is planned that a second Feedback Statement will be published in mid-2024, to contain draft approaches to the legislation required to introduce a participation exemption for foreign dividends in Finance Bill 2024