304. Deputy Cormac Devlin asked the Minister for Finance if he will examine expanding the dividend participation exemption to dividends from companies beyond EU or treaty-country jurisdictions, excluding zero-tax territories and those on the EU non-cooperative list; the costs, benefits and risk mitigations, and the impact on Ireland’s attractiveness as a holding company location for private asset managers; the options for inclusion in the Finance Bill; and if he will make a statement on the matter. [48076/25]

Summary

304. Deputy Cormac Devlin asked the Minister for Finance if he will examine expanding the dividend participation exemption to dividends from companies beyond EU or treaty-country jurisdictions, excluding zero-tax territories and those on the EU non-cooperative list; the costs, benefits and risk mitigations, and the impact on Ireland’s attractiveness as a holding company location for private asset managers; the options for inclusion in the Finance Bill; and if he will make a statement on the matter. [48076/25]

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• Tax Code

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