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Home / Tolley's Global Mobility: Personal Taxes /Republic of Ireland /IR2 Tax considerations for individuals in RoI /IR2.5 Impact of separation and divorce / IR2.5.1 Transfer of assets due to a judicial separation or divorce
Commentary

IR2.5.1 Transfer of assets due to a judicial separation or divorce


Republic of Ireland

IR2.5.1ÌýÌýÌýÌý Transfer of assets due to a judicial separation or divorce

TCA 1997, ss 1030 and 1031 provide that no Capital Gains Tax (CGT) is payable on the transfer of assets between spouses due to a judicial

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