ETF Tax

I know you paying tax on distributing ETF dividends but do you pay tax on accumulating ETFs in Ireland as these are reinvested within the fund?

5 years ago I produced this table which goes into a little bit more detail. Hopefully it’s still up to date.

Thank you

But I'm still puzzled on accumulating etf as the ETF internally reinveststhe the dividend paid out?

Do we need to as an irish investor pay tax on this?

If the ETF does not pay out dividends, then the only tax is the Exit Tax on disposals and deemed disposals

jpd said:

If the ETF does not pay out dividends, then the only tax is the Exit Tax on disposals and deemed disposals

Click to expand...

ok thanks

I'm just looking at form 11 and the Rev guidance for ETFs and have what might seem like a silly question.

Part 27-01A-03 says "Acquisition of an EU ETF must be included on the Form 11 in the Foreign Income section as appropriate." This is clear enough but all the ETFs I have are Irish domicile. So it my read of this is more that the disposal/gains belongs "Other Irish income" and"Investment undertakings" the tax treatment is the same so there is no cost/tax difference but it means that I don't have to record each separate purchase under foreign income, what's other peoples thoughts on this?