898L Certificate for the purposes of Article 13.2 of the Directive

Section 898L provides for the issue by Revenue of certain certificates to Irish residents. These certificates, which are provided for in Article 13 of the Directive, will be issued on request and will give details on the individual, the paying agent and the interest. Irish residents who present these certificates to paying agents in countries that operate a withholding tax regime instead of the exchange of information rules will receive their interest payments without the deduction of tax.

Relevant Date: Finance Act 2019