Credits you can claim against Capital Acquisitions Tax (CAT)

Credit for double taxation

You may have to pay CAT in Ireland and in another country on the same event. This double taxation can happen when countries have different taxation rules. Taxation can be based on residence, nationality, domicile or the physical location of property.

Where countries have different taxation rules, the same gift or inheritance may become subject to tax in more than one country. For example, German nationals must pay tax in Germany on gifts and inheritances until they have been non-resident for five years. During that time they may have to pay tax in another country due to being resident there.

In Ireland you can claim a credit against CAT if you have paid tax on a foreign property. This is subject to conditions. Ireland has treaties with several countries, including the United Kingdom (UK) and the United States of America (USA). You can find more information on these in the next two pages.

Claims for credit for double taxation that are made on your behalf must be made within six years of your death. These claims can be made using the Form IT43.

Next: Double Taxation Relief (UK)