Gifts and Inheritances

O’Hanlon Tax advises on the Irish tax treatment of gifts and inheritances, with a focus on Capital Acquisitions Tax (CAT) planning and compliance. We assist clients in understanding tax-free thresholds, group thresholds, and the timing of benefits to manage and fund any tax liability.  

Our services include assessing eligibility for CAT reliefs such as agricultural relief, business relief, and dwelling house relief. We also advise on cross-border issues, including double taxation and claiming foreign tax credits where foreign assets or donors are involved.  

We provide clear, technical guidance on compliance with Irish tax law and to managing tax liabilities appropriately when assets are received as lifetime gifts or as inheritances on death,. 

We provide a record of the formal advice provided to support clients in making informed decisions and meeting their tax compliance obligations.