Gifts to family members while non resident

Hi all,

I understand I can gift to family members up to 3k per year without tax ramifications. What if a family member is resident in Ireland but I am not - am I then able to gift extra without taxation? Does it depend on the tax rules of my current tax jurisdiction? Or on the tax rules prevailing in the recipient's jurisdiction (Ireland)?

No, other than in quite limited circumstances for a non-dom, gifts are taxable in Ireland if either the donor (i.e. you) or the beneficiary (i.e. your family member) are resident in Ireland.

It’s quite confusing as, given that it’s a tax on the beneficiary, one would expect his/her residence position to be decisive.