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:
- Dividend Withholding Tax Refund Claim Form - Claim from or on behalf of Certain Non-Resident Persons for Refund of DWT (PDF, 227KB)
- Questionnaire – Relevant Contracts Tax (PDF, 333KB)
- Form IC1 (Individual) - Tax Repayment Claim Form for Relevant Contracts Tax (RCT) (PDF, 228KB)
- Form IC2 (Individual) - Tax Repayment/Exemption Claim Form for Employment Pension and Purchased Annuity (PDF, 230KB) - Updated July 2012
- Form IC3 (Company) - Tax Repayment Claim Form for Relevant Contracts Tax (RCT) (PDF, 232KB)
- Form IC5 (Individual/Company) - Tax Repayment/Exemption Claim Form for Deposit Interest Retention Tax (DIRT) (PDF, 258KB)
- Form IC6 (Company) - Tax Repayment/Exemption Claim Form for Royalty/Interest Agreements - Royalty/Interest (PDF, 264KB)
- Form IC7 (Individual) - Tax Repayment/Exemption Claim Form for Royalty/Interest Agreements - Royalty/Interest (PDF, 457KB)
- Form IC8 - Tax Repayment Exemption Claim Form for Deed of Covenant (PDF, 523KB)
- Form IC9 (General) - Tax Repayment /Exemption Claim Form for Trusts/Estates, Maintenance Payments, Encashment Tax, ARF's and First-Active Bonds (PDF, 143KB)
- Form IC11 - Tax Repayment/Exemption Claim Form for Professional Services Witholding Tax (PSWT) (PDF, 325KB)
- Questionnaire - Professional Services Withholding Tax (PSWT) (PDF,91KB)
- Quoted Eurobonds - Declaration of residence outside Ireland for the purposes of section 64(7) Taxes Consolidation Act 1997 (PDF, 34KB)