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Ireland's Inheritance Tax

You may be subject to gift tax if you receive a gift in Ireland. You may be subject to inheritance tax if you receive an inheritance in Ireland. The Capital Acquisitions Tax encompasses both gift and inheritance taxes.

Thresholds, exemptions, and tax reliefs apply, as stated below, therefore always seek the counsel of a tax professional.

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What is the concept of inheritance tax?

Inheritance tax is a tax placed on the assets of a deceased person. The tax is levied when money or other assets, such as family residences, are passed on to a beneficiary through a will, intestacy (when someone dies without leaving a will), or by the surviving owners of jointly-owned assets. The balance of any income earned above the recipient’s tax-free threshold amount is taxed at a rate of 33 percent for the individual receiving the benefit.

Who is required to pay inheritance tax?

The individual who inherits the inheritance must pay Irish inheritance tax. If the beneficiaries of a deceased person’s estate receive sums in excess of the threshold amount, they will become liable for inheritance tax.

Exemptions from inheritance and capital gains taxes in Ireland

Regardless of the overall amount, any inheritance between spouses or civil partners is fully free from capital purchases and inheritance tax responsibilities.

Exemptions may apply to all other beneficiaries in certain circumstances. These exemptions, including the individual tax-free allowance, will be based on the recipient’s connection to the dead person. The largest allowance is given to Group A beneficiaries, and it applies if the recipient is the dead’s child (including adopted children, stepchildren, and certain foster children), or a minor grandchild of the deceased if their parent is no longer alive.

Deadlines for Irish Inheritance Tax

Any relevant inheritance tax bills must be paid by 31 October of the same year for any inheritances having valuation dates within the twelve months ending 31 August.

How do I file a tax return?

Inheritance tax is reported on tax self-assessment forms. For inheritance received on or after June 14, 2010, the return must be filed online using the ROS (Revenue Online Service). Alternatively, you might seek the assistance of a tax counsellor or accountant to file your return.

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