Claim Forms

All income arising in Ireland is chargeable to tax. International Claims Section examines and processes claims from non-resident individuals and companies in respect of tax deducted from income earned in Ireland, e.g. Relevant Contracts Tax (RCT), Professional Services Withholding Tax (PSWT), Interest, Royalties, Pensions/Annuities, Approved Retirement Funds (ARFs), Deeds of Covenant and Residues of Estates of deceased persons.

International Claims Section also examines claims to exemption at source from Irish tax e.g. in cases such as pensions, royalties and interest.

All claims are examined and processed in accordance with the terms of the relevant Double Taxation Agreement. A full list of International Claims forms can be found below:

(Adobe Acrobat Reader PDFExternal link)

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