Foreign Income & Assets
Irish Tax Implications of Foreign Income & Assets
The purpose of 
Irish Tax Implications of Foreign Income & Assets (PDF, 186KB) is to answer some commonly asked questions concerning certain foreign income and assets, namely:
- Deposit Accounts
- Shares and Dividends
- Pensions
- Life Assurance Policies
The document aims to provide assistance to taxpayers in completing their annual tax return, particularly those who do not engage the services of a tax agent. It does not deal with the tax implications of ownership of property outside the State and those issues are dealt with separately at Irish Tax Implications of Foreign Property Ownership.
The information provided here covers the Irish taxation implications of foreign income and assets and does not cover the tax implications in the jurisdictions in which the income arises or where an asset is held.
The information is provided in a 'frequently asked questions' format and contains hyperlinks to more detailed information on certain tax matters. The answers assume that the taxpayer is resident, ordinary resident and domiciled in Ireland. For an alternative residence/domicile status please see Appendix 2 Note 1 of Irish Tax Implications of Foreign Income & Assets (PDF, 186KB).
The information is for general guidance only and is necessarily in condensed form. It is not possible to cater comprehensively for the many and varied situations that can arise in practice. If you have a specific query, you should contact your local tax office. However, you should note that Revenue is not in a position to provide information about the tax systems in other jurisdictions.
