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Ireland Relaxes Requirements for U.S. Residents Claiming Treaty Benefits for Interest and Royalty Payments — Orbitax Tax News & Alerts

Irish Revenue has issued eBrief No. 135/22, regarding relaxed requirements for U.S. residents claiming treaty benefits for interest and royalty payments.

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Revenue eBrief No. 135/22 Payment and receipt of interest and royalties without deduction of income tax

Tax and Duty Manual Part 08-03-06 - Payment and receipt of interest and royalties without deduction of income tax - has been updated:

  • to provide that, in view of the difficulties encountered by residents of the United States of America having the self-certification forms certified, a Certificate of Residence [Form 6166] is acceptable in lieu of having the self-certifications forms certified
  • to set out the procedures to be followed when completing a Form CT1 or Form 11 for 2021 where the practice contained in paragraph 9.1 of the TDM has been availed of
  • to set out the procedure to be followed when completing a Form CT1 for 2021 where the practice contained in paragraph 9.2 of the TDM has been availed of.

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