Is a US citizen liable for CAT.

[nad]

Ive a family member who has a son in the US who hasnt got irish citizenship and has only ever been in Ireland on holiday.So if my US nephew was left say 100k by an Irish uncle would he be liable to Irish CGT.?

 

[jpd]

Yes

 

[tomdublin]

Ireland and the US have a dual taxation agreement, not sure how that would affect the situation.

 

[zuinig]

Yes, it looks like they would have to pay 33% CAT on anything over ~16k (the Class C allowance).

I can't find the specific example on the Revenue website but they do explicitly say this somewhere. Here's another link: https://www.mansionglobal.com/artic...y-inheritance-tax-on-an-irish-property-225429.

Revenue says something about the US/IRL tax treaty and inheritance tax and cases of property outside IRL but not clear how they could be exempt from CAT.