In 2009, the tax-free threshold for gifts or inheritances from a parent to a child was €543,000, with any excess subject to capital acquisitions tax (CAT) at a rate of 20 per cent. The fiscal environment has changed dramatically in the intervening period, with CAT seen by successive ministers for finance as particularly low hanging fruit (on the basis that death, much like taxes, is inevitable). Such gifts or inheritances are now subject to CAT...
Subscribe from just €1 for the first month!
All Digital Access + eReader
Unlimited Access for 1 Month
Then €19.99 a month after the offer period.
€149 For the 1st Year
Unlimited Access for 1 Year
90 Day Pass
Get a Business Account for you and your team