523. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance whether his Department has assessed the impact on Irish-domiciled families in the absence of bilateral Capital Acquisitions Tax conventions between Ireland and EU member states other than the United Kingdom, particularly in cases where an Irish-resident disponer leaves assets to a beneficiary resident in another member state and the structural limits of unilateral relief under section 107 of the Capital Acquisitions Tax Consolidation Act 2003 result in unrelieved double taxation; and if he will make a statement on the matter. [41606/26]

Summary

523. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance whether his Department has assessed the impact on Irish-domiciled families in the absence of bilateral Capital Acquisitions Tax conventions between Ireland and EU member states other than the United Kingdom, particularly in cases where an Irish-resident disponer leaves assets to a beneficiary resident in another member state and the structural limits of unilateral relief under section 107 of the Capital Acquisitions Tax Consolidation Act 2003 result in unrelieved double taxation; and if he will make a statement on the matter. [41606/26]

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