Completing your gift or inheritance tax return (IT38)
Overview
If you receive a gift or inheritance, you may be required to file a Form IT38 and pay Capital Acquisitions Tax (CAT).
CAT applies to gifts and inheritances that are taxable in Ireland where any one of the following three conditions exists:
- the disponer is resident, or ordinarily resident, in Ireland for tax purposes
- the beneficiary is resident, or ordinarily, resident in Ireland for tax purposes
- or
- the property is situated in Ireland.
An exception to the above may apply where:
- an Irish resident beneficiary receives US foreign situate property from a US domiciled disponer. This applies to inheritance tax only.
- a person is foreign domiciled.
For further information, please see Taxation of Foreign Property.
Non-resident beneficiaries
You may need to file a Form IT38 if you are not tax resident in Ireland. If you do, you can either:
- submit this yourself
- employ an agent, such as a solicitor, who is resident in Ireland to pay and file for you.
Please contact Client Identity Services in the Department of Social Protection (DSP) where a Personal Public Service Number (PPSN) is required for a:
- deceased person
- person who is resident abroad.
Telephone (071) 967 2616 or (353) 71 967 2616 if you are calling from outside the Republic of Ireland.
Identity information will be required before a PPSN can be issued.
Next: Filing obligations for beneficiaries