Ireland has entered into a revised double tax treaty with Germany and new double tax treaties with each of Singapore and Hong Kong. The treaty with Germany was signed on 30 March 2011 with no date for coming into force yet set out. It replaces and updates the provisions of Ireland's first treaty with Germany signed in 1962, being Ireland's oldest double tax treaty. The treaty with Singapore was signed on 28 October 2010 and came into force on 8 April 2011 to apply to income derived from 1 January 2011.
The Treaty with Hong Kong was signed on 22 June 2010 and came into force on 10 February 2011 to apply from 1 January 2012.
Ireland now has comprehensive double tax treaties in place with 62 countries. According to the Department of Finance, new treaties with Armenia, Kuwait, Saudi Arabia, Panama and Thailand are coming down the track and negotiations in respect of a number of other countries are also being pursued.
For the text of the new treaties, please see www.revenue.ie