Ireland: Updated AEOI guidance

The Irish Revenue Commissioners issued updated AEOI guidance.

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February 28, 2025

The Irish Revenue Commissioners on February 19, 2025, issued updated automatic exchange of information (AEOI) guidance.

  • Section 3.2.1 has been updated to clarify that information received by Revenue from the United States under FATCA can only be used for the assessment of income tax, universal social charge, corporation tax and capital gains tax
  • Section 3.2.2 has been updated to clarify that information received by Revenue from other jurisdictions under the common reporting standard (CRS) can only be used for the assessment of income tax, universal social charge, corporation tax and capital gains tax
  • Appendix 1 - Table of AEOI exchange relationships has been updated to confirm that Ireland commenced the exchange of financial account information under CRS with Georgia, Kenya, Moldova and Ukraine in 2024

Read a February 2025 report prepared by the KPMG member firm in Ireland

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