CGT from sale of property abroad

I am a foreign national from an EU country and I have been resident in Ireland for the last 13 years. 3 years before leaving my own country I purchased a property that was my PPR during those years and I have been using since to stay in during my short visits to the country. It has never been rented. I am now in the process of selling said property and of course I will owe some CGT in my own country (not a lot as it was my PPR). During this 13 years I have owned and sold a property in Ireland and now I rent.

My question is, do I owe any CGT in Ireland related to the sale of the property that I own abroad?

Thanks in advance

Yes. If you plan bringing the proceeds into ireland

revenue.ie/en/tax/cgt/cgt-faqs.html

There should be relief due to being ppr for a time
Also double tax treaty may apply - on tax already paid

revenue.ie/en/business/inter … elief.html

There is another complication re. Residence / domicile

Are you domiciled in Ireland?
revenue.ie/en/tax/cgt/faqs.html

Wow. I didn’t know about this bit.

So if a man had an investment property in e.g. the UK which has some equity in it, he could sell it and use all of the proceeds to buy a cottage in France. And the Revenue would not expect any slice of the action?

Ireland wouldn’t. But UK/France might

if that man is not domiciled in Ireland then: yes, possibly.

If than man has an Irish passport then probably not.
In general there are significant advantages to being non-domiciled in Ireland - with respect to investment income. I thought they had changed this but maybe not. The UK non-dom setup is better known
deloitte.com/assets/Dcom-Ir … l2_WEB.PDF

Ah I was getting excited over nothing. Shite.