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Irish Revenue Updates Guidance with Overview of Automatic Exchange of Information Relationships

|Approved Changes|Ireland
Ireland

Irish Revenue has issued eBrief No. 156/23 regarding its guidance on Automatic Exchange of Information (AEOI), including the addition of a new table that provides an overview of Ireland's exchange relationships. The table covers exchange relationships for the exchange of the following information:

  • DAC1 - Employment income, directors' fees, life insurance products not covered by other directives, pensions, and ownership of and income from immovable property with EU Member States;
  • FATCA - Fin…

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