On the 1st of November, the Commissioner of Revenue issued the following guidelines in relation to the tax treatment of DLT Assets:

  • Income tax treatment of transactions or arrangements involving DLT assets
  • Duty on documents and transfers in relation to DLT
  • VAT treatment of transaction or arrangements involving DLT assets

Click here to view these guidelines.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.