Gifts to family members while non resident

[settlement]

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)?

 

[Gordon Gekko]

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.