Ireland updates filing guidelines for FATCA and CRS-DAC2

In April 2019, Irish Tax and Customs released two updated guidelines (Link). The guidelines on the filing of the Foreign Account Tax Compliance Act (“FATCA”) (Link) and the Common Reporting Standard (“CRS”) (Link) are designed to provide information in relation to FATCA and CRS-DAC2 Reporting in Ireland. While every effort by the Irish Tax and Customs is made to ensure that the information given in these guidelines is accurate, it is not a legal document. Responsibility cannot be accepted for any liability incurred or loss suffered as a result of reliance on any matter published.

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