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DAC1

Overview

The Council Directive 2011/16/EU (DAC) is often referred to as DAC1. It was implemented by S.I. 549 of 2012 (European Union (Administrative Cooperation in the field of Taxation) Regulations, 2012).

Under DAC1, Revenue is obliged to share certain information relating to the income and capital of residents of other European Union (EU) Member States.

The six categories on which information is currently exchanged are as follows:

  1. Employment income.
  2. Director’s fees.
  3. Pensions.
  4. Ownership of, and income from, immovable property.
  5. Life insurance products.
  6. Royalties introduced by Council Directive (EU) 2021/514 (DAC7).

Note

Revenue receives information relating to life insurance products from other EU Member States, but does not exchange it. 

Revenue receives information relating to royalties and will exchange information relating to royalties, if available, from 2026.

Next: The source of information for exchange

Published: 20 June 2025 Print this page

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