Overview

Ireland's investment tax system operates under two distinct regimes. Most investors understand Capital Gains Tax. Far fewer understand the separate statutory framework governing regulated investment funds - including most UCITS ETFs available to Irish residents. For non-domiciled residents, an additional layer complicates matters: the remittance basis. The Irish Non-Domiciled Investor provides a technical and structured analysis of how these systems interact. This book explains: The 38% investment fund exit tax regime The eight-year deemed disposal rule The distinction between Capital Gains Tax and fund taxation The remittance basis for non-domiciled residents How legal classification determines tax treatment Why similar investments can produce materially different outcomes Through clear modelling examples and structured comparisons, the book illustrates how timing, classification, and statutory design influence long-term compounding. It does not advocate tax avoidance strategies. It does not recommend specific securities. Instead, it focuses on structural literacy - understanding how Ireland's tax framework operates so that informed decisions can be made within it. For expatriates living in Ireland, especially internationally mobile professionals accustomed to thinking systemically, classification precedes strategy. Before selecting an investment, the first question should not be: ""What does this track?"" It should be: ""How will this be taxed?""

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