Ireland: Irish Tax Authorities (Revenue) publish new V2 forms
Clearstream Banking1 informs clients that effective
immediately
the updated August 2024 versions of V2 forms, published by the Irish Tax Authorities (Revenue), must be used for applying for a Dividend Withholding Tax (DWT) exemption or requesting a full refund of DWT deducted in excess at source on behalf of qualified non-resident investors.
The updated V2 forms are available under the Tax forms to use - CBL and Tax forms to use - CBF section of the website.
The applicable updated forms are:
- Non-resident Form V2A (Exemption from Dividend Withholding Tax for a qualifying non-resident individual)
- Non-resident Form V2B (Exemption from Dividend Withholding Tax for a qualifying non-resident company)
- Non-resident Form V2C (Exemption from Dividend Withholding Tax for a qualifying non-resident person not being an individual or a company)
Impact on clients
Clients must ensure that they submit the appropriate updated August 2024 V2 forms when applying for:
- A DWT exemption on behalf of qualified non-resident investors, or
- A full refund of DWT deducted in excess at source.
Important Note: Clients are not required to renew previously submitted V2 forms.
Further information
For more information, clients may contact Clearstream Banking Tax Help Desk, Client Services or their Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG, registered office at Mergenthalerallee 61, 65760 Eschborn, Germany, and registered in Register B of the Amtsgericht Frankfurt am Main, Germany, under number HRB 7500.