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Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
An inheritance taken by a parent from a child is exempt from Capital Acquisitions Tax (CAT) if:
The inheritance does not have to be of the same property or same value as the earlier gift or inheritance.
On the death of his son, Tony, in 2019, Noel, his father, inherits property worth €5,000,000 from Tony. In 2015, Noel had gifted Tony €20,000 in cash to help him start up a business. The inheritance taken by Noel is fully exempt from CAT.
To claim the Exemption of certain inheritances taken by parents, you need to file a CAT return Form IT38 online. You must file the return through myAccount or Revenue Online Service (ROS).
Published: 18 August 2023
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