I have been reading and learning a lot about ETFs and I am sufficiently convinced to invest in one or more US ETFs because gains and income would fall under the CGT taxation regime: CGT of 33% on gains above the CGT allowance and income taxes (income tax, PRSI and USC) on income such as dividend distributions. I know that there will be US withholding tax deducted from any dividend distributions too. I was born in the UK and grew up there for the rest of my life until moving to Ireland a few years ago. As such, I understand myself to be non-domiciled in Ireland. As mentioned, I moved to Ireland and I am certainly tax resident here now. Since I am non-domiciled in Ireland, I understand that I am liable to income taxes (income tax, PRSI and USC) on foreign income such as dividend distributions from US ETFs only if I 'remit' that income back into Ireland. In other words, I understand that if I instruct my (as-yet-unchosen) broker to reinvest any distributions, I will not be liable to Irish income taxes on that at that time or in that tax year - in fact not until when (or if) I remit that income back into Ireland. Of course, if I do later remit income and/or gains back into Ireland I will quite correctly be liable to income taxes and/or CGT on that. I am interested to hear whether others understand the above in the same way that I do. I am also not clear whether I would have to submit a tax return each year, even though I would not be remitting the income back to Ireland. (I know I would have to submit a tax return for the relevant tax year when I did later remit income or gains.) I am a PAYE worker so I would not normally have to submit a tax return but I am not sure whether making the above investment would require me to even though there would be no Irish tax arising from it in 'normal' years (as I say, unless I remit some or all of it). Comments welcomed!