Ireland Delays Real-Time Reporting for Dividend Withholding Tax

Ireland’s tax authority will delay the implementation of real-time reporting requirements for dividend withholding taxes.

The rules, which were scheduled to take effect in January 2021, were delayed because of the coronavirus pandemic and feedback from the public, the agency said Tuesday.

• The agency has not yet picked a revised time frame for introducing the requirements, a spokesperson for the department said in an email on Wednesday.
• The government originally proposed in October 2019 a new process for applying and collecting dividend withholding taxes from dividends and distributions made by Irish resident companies to individuals. It launched a public ...