Revenue eBrief No. 108/26
26 June 2026
Dividend Withholding Tax (DWT) Details of Scheme
Tax and Duty Manual Part 06-08a-01 Dividend Withholding Tax - Details of Scheme, which provides guidance in respect of the operation of DWT, has been updated to set out the circumstances in which distributions may be paid, either directly or indirectly, to an Irish partnership or a non-resident partnership, being a partnership that would be treated for income or corporation tax purposes as equivalent to an Irish partnership, without the operation of DWT.