Revenue eBrief No. 207/22

09 December 2022

Real Estate Investment Trusts (REITs)

Tax and Duty Manual (TDM) Part 25A-00-01 – Real Estate Investment Trusts (REITs) – has been updated (in footnote 3) to clarify that Irish REITs may not rely on the application of the Parent/ Subsidiary Directive to exempt a distribution from DWT.