Re: Buy House or Gift House ?
assuming she lives in it as her home when giving you the gift
There will be no CGT as it's her principal private residence.
You will have to pay Capital Acquisitioins Tax of 25% of 100 (150 - 50)
You will have to pay stamp duty, but this will be very small.
If it is not her home, then she would have to pay CGT on the disposal.
If she leaves it to you in her will, there will be no CGT or stamp duty.
If you live in it for 3 years, before she gifts it to you
You will not have to pay the Capital Acquisition Tax, subject to some conditions easy to meet.
If she gives you €150k to buy the house now
You will still have to pay CAT on the gift.