Exchange of information

What is Automatic Exchange of Information (AEOI)?

Automatic Exchange of Information (AEOI) is the exchange of information between countries without having to request it.

AEOI exists to reduce global tax evasion. Information can be found in this section in relation to:

  • different agreements between countries
  • links to the relevant legislation
  • practitioner guides.

If you need to contact Revenue directly in relation to AEOI, please see details below:

  • Telephone: + 353 42 9353337
  • Via MyEnquiries – selecting AEOI (Automatic Exchange of Information).

Schedule for Automatic Exchange of Information

The below table sets out a schedule of the information and jurisdictions with which Ireland has exchanged information since 2015:

Schedule for Automatic Exchange of Information

Year

Jurisdiction

Information

Agreement

2015 2016

EU Member States

Interest Payments on Savings

EUSD

2016 2017

2018

EU Member States

Employment income; directors’ fees; life insurance products not covered by other Directives; pensions; ownership of and income from immovable property

Council Directive 2011/16/EU ("DAC")

2017

2018

2019

EU Member States

Tax Rulings

Council Directive 2014/48/EU ("DAC3")

2015 2016

2017

2018

United States

Financial Account

FATCA

2017

2018

EU Member States

Financial Account

Council Directive 2014/107/EU ("DAC2")

2017,

2018

Argentina, Columbia, Faroe Islands, Guernsey, Iceland, India, Isle of Man, Jersey, Korea, Mexico, Norway, Seychelles and South Africa

Financial Account

The Convention on Mutual Administrative Assistance in Tax Matters

2017

2018

Liechtenstein

Financial Account

Agreement between the European Union and the Principality of Liechtenstein on the automatic exchange of financial account information to improve international tax compliance

2017

2018

San Marino

Financial Account

Agreement between the European Union and the Republic of San Marino on the automatic exchange of financial account information to improve international tax compliance

2018

Australia, Barbados, Brazil, Canada, Chile, China, Colombia, Gibraltar, Greenland, Indonesia, Iceland, Japan, Mauritius, Malaysia, New Zealand, Panama, Pakistan, Russia, Saudi Arabia, Singapore, and Uruguay.

Financial Account

The Convention on Mutual Administrative Assistance in Tax Matters

2018

Andorra

Financial Account

Agreement between the European Union and the Principality of Andorra on the automatic exchange of financial account information to improve international tax compliance

2018

Monaco

Financial Account

Agreement between the European Union and the Principality of Monaco on the exchange of financial account information to improve international tax compliance in accordance with the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the OECD

2018

Switzerland

Financial Account

Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance

2018

Hong Kong

Financial Account

Agreement between The Government of Ireland and The Government of The Hong Kong Special Administrative Region of The People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.

Competent Authority Arrangements for Automatic Exchange of Information

Ireland has signed the following arrangements with the United States of America:

Next: What is the Foreign Account Tax Compliance Act (FATCA)?