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Life assurance

  1. Overview
  2. Reporting
  3. Domestic life assurance
  4. Foreign life assurance

Foreign life assurance

Irish residents taking up foreign life assurance policies on or after 20 May 1993 may be chargeable to capital gains tax (CGT). This CGT is on the profit on their investment. Please refer to Tax and Duty Manual Part 19-05-02 for more information.

Published: 06 June 2023 Print this page

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