Completing your gift or inheritance tax return (IT38)

Overview

If you receive a gift or inheritance, you may have a requirement to file Form IT38 and pay Capital Acquisitions Tax (CAT).

CAT applies to gifts and inheritances and are taxable in Ireland where any one of the following three conditions exits:

  • the disponer is resident or ordinarily resident in Ireland for tax purposes
  • the beneficiary is resident or ordinarily resident in Ireland for tax purposes
  • the property is situated in Ireland.

An exception to the above may apply where:  

  • an Irish resident beneficiary receives US foreign situate property from a US domiciled disponer. This applies to inheritance tax only.
  • a person is foreign domiciled.

For further information see Taxation of Foreign Property.

Non-resident beneficiaries

You may need to file an IT38 if you are not tax resident in Ireland. If you do, you can either:

  • submit this yourself
  • employ an agent, such as a solicitor, who is resident in Ireland to pay and file for you.

Please contact Client Identity Services in the Department of Employment Affairs and Social Protection (DEASP) where a Personal Public Service Number (PPSN) is required for a:

  • deceased person
  • person who is resident abroad.

Telephone (071) 967 2616 or (353) 71 967 2616 if you are calling from outside the Republic of Ireland.

Identity information will be required before numbers can be issued. 

Next: How do you know if you should file?