An inheritance of property situated outside Ireland is liable only if the disponer or the successor is resident or ordinarily resident in Ireland. Property situated in Ireland is liable to inheritance tax irrespective of the residence status of the deceased or the successor.
Where the deceased or the successor was domiciled outside Ireland at the date of the inheritance he or she is deemed to be non resident, unless he or she has been resident in Ireland for five consecutive years prior to the year in which the inheritance occurred.