When you receive a dividend from an Irish company, you will get a dividend cert as follows:Is there a general information page/thread anywhere on Askabout dealing with dividend income and its tax consequences?
Gross income: €100
Dividend Withholding Tax: €20
Net dividend: €80
You put the €100 on your tax return and so you pay tax on that at your top rate.
You then get a credit for the DWT of €20.
Foreign dividends are all treated differently.
No.Are ALL investments regarded as shares for CGT purposes or are unit trusts/investment funds treated differently?
You can set your losses and gains on directly held shares against each other.
Unit linked funds have no right of set off against anything else.
There is a Key Post on ETFs and no conclusion has been reached.