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TaxKey Insights
Tax News & Expert Insights
Stay informed with the latest tax updates, practical guides, and expert analysis from our team.
Are you sure you understand your Irish tax status?
Irish tax residence, domicile, and ordinary residence aren’t just technical definitions, they directly determine how much Irish tax you pay on your income, gains, gifts, and inheritances. Why residence and domicile matter so much in Ireland? An individual’s exposure to Irish tax on their income, capital gains, gifts, and inheritances is significantly influenced by three separate (and very different) concepts: Tax residence Ordinary residence Domicile Each plays a distinct rol
TaxKey
Mar 53 min read
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Family Partnerships: The smart way to transfer wealth with control
In today’s Ireland, high net worth families are asking a big question, how do we pass wealth to the next generation without losing control, triggering unnecessary taxes, or creating family disputes? For many, the answer lies in family partnerships, a structure that is gaining serious momentum as an alternative to trusts and outright gifts. If you are a business owner, property investor, or simply planning ahead for your family’s financial future, here is why this structure de
Oct 1, 2025
Inheritance Tax: Why the Valuation Date Is More Than Just a Date
When it comes to Capital Acquisitions Tax (CAT), many people assume that figuring out when you get an inheritance is straightforward. The person passes, the asset transfers, and inheritance tax is payable. Not quite. Welcome to the complex world of valuation dates, where nothing is ever as simple as the date on the will or the cheque in the post. And no, the grant of probate, contrary to popular belief, is not always the valuation date. Let’s unpack it. What is the Valuation
Sep 1, 2025
Family Business Succession Planning: Why It’s More Crucial Than Ever
For most business owners, their business is their most valuable asset. Eventually, the question arises: when is the right time to step away and pass it on to the next generation? Business succession is complex and requires careful planning. Without a solid plan, business owners may face costly tax implications down the line - especially in an inflationary environment where business values are rising. Planning ahead can help mitigate those costs and ensure a smooth transition.
Mar 3, 2025
Tax Relief on the Gift or Inheritance of a Business
Tax Relief on the Gift or Inheritance of a Business Capital Acquisitions Tax (CAT) is an Irish tax that is levied on individuals who receive gifts and inheritances. This tax is charged on the value of the property acquired by the beneficiary above certain tax-free thresholds. Tax-Free Thresholds The amount of CAT payable by a beneficiary of a gift or inheritance depends on their relationship with the donor (or deceased). There are three tax-free thresholds, known as Group thr
Sep 17, 2024
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