CA25 - Inland Revenue Affidavit Guide - 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.