86. Deputy Michael McGrath asked the Minister for Finance if receipt by a beneficiary of €3,000 annually by way of a gift in line with the annual exemption from a donor, has any impact on the amount that beneficiary can receive tax free (in accordance with the relevant threshold) by way of inheritance on the death of the same donor, under gift tax legislation. [29108/16]

Summary

86. Deputy Michael McGrath asked the Minister for Finance if receipt by a beneficiary of €3,000 annually by way of a gift in line with the annual exemption from a donor, has any impact on the amount that beneficiary can receive tax free (in accordance with the relevant threshold) by way of inheritance on the death of the same donor, under gift tax legislation. [29108/16]

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• Tax Code

  xml · EN · 6 October 2016

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