Hi all, I have only recently read the horrifying tax treatment of UCITS ETFs subject to 41% CGT and also 8 years taxation even when not sold. I am not currently resident in Ireland but do hold UCITS ETF. If I am to return to Ireland at what stage will these taxation rules apply? Should I sell before becoming tax resident in Ireland? Is it possible to return to Ireland and leave again before the 8 years are up in order to avoid dividend taxation?