CA25 - Inland Revenue Affidavit Guide - Taxation of Foreign Property

Taxation of Foreign Property
Residence or ordinary residence of Disponer Residence or ordinary residence of beneficiary Domicile of disponer Domicile of beneficiary CAT liability
Irish Irish Irish Irish Liable
Irish Irish *Foreign Irish Liable
Irish Irish Irish Foreign Liable
Foreign Irish *Foreign Irish Liable
Irish Foreign Irish Irish Liable
Foreign Foreign Irish Irish Not Liable
Irish Irish Foreign Foreign Not Liable
Irish Foreign Irish Foreign Liable
Foreign Foreign Foreign Irish Not Liable
Foreign Foreign Foreign Foreign Not Liable
Irish Foreign Foreign Foreign Not Liable
Irish Foreign Foreign Irish Not Liable
Foreign Irish Irish Irish Liable
Foreign Foreign Irish Foreign Not Liable
Foreign Irish Foreign Foreign Not Liable
Foreign Irish Irish Foreign Not Liable

*Where a disponer dies domiciled in any of the states of the U.S.A., no liability to inheritance tax arises in respect of foreign situated property.

Return to contents page

Back to Top


Print this page