Tax on money from abroad

[happyhippy]

Hi,

My foreign-born (but tax resident in Ireland) partner has recently received a cash gift from her sister. She has paid tax on this of 19% (the rate in her home country and where the tax was paid).

If she moves this to an Irish bank account, is it still liable for C.G.T. tax here?

Any answers welcome.

 

[rob oyle]

Remittance to Ireland is not required in order to be liable to Irish CGT - for Irish resident people, CGT is chargeable on worldwide gains. The first €30k-odd received is not liable for tax, unless there were previous gifts received. I don't know about allowing to set the 19% against a potential 33% liability here - where is the home country?

 

[happyhippy]

Remittance to Ireland is not required in order to be liable to Irish CGT - for Irish resident people, CGT is chargeable on worldwide gains. The first €30k-odd received is not liable for tax, unless there were previous gifts received. I don't know about allowing to set the 19% against a potential 33% liability here - where is the home country?

Thanks for the response. The money is from Poland. However, she is giving up an inheritance of/interest in her father's principal private residence, and her sister is giving her the money for this property now. I believe inheritance up to 280k is not taxed?