Ireland: Personal Taxation
Capital Aquisition Tax
Tax is payable on gifts and inheritances; when either the donor of the gift/the testator or the recipient of the gift/the heir is an Irish resident, the tax is also applicable to overseas assets.
Tax is payable at 33%, over and above an exemption which varies depending on the relationship between the parties.
Transfers from a married person to his or her spouse are exempt from the tax.