House + cash, you could well end up beyond the €310k threshold pretty quickly (though the 310k has been growing in recent years). The relevant €400k German threshold will also apply (since the house/money/etc. is in Germany). At the Irish end, you would be taxed at 33% on anything above €310k...
The main tax liability would be due in Ireland, where you are a tax resident and receiving the gift.
If my understanding of the situation is correct, you should not be liable to any tax in Ireland. You are receiving €100k, when the current CAT gift/inheritance threshold from parents is €310k...
My parents gifted me their house and agricultural land - forestry. Due to sloppiness on my side (to be honest, living/working abroad and not following the Jan. 2015 changes to the agricultural relief scheme) I realise that I may face a greater than expected CAT bill in Ireland.
I am wondering...