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愛爾蘭2013年資本利得稅部分說明

Capital Gains Tax Summary Ireland 2013(資本利得稅部分)

Charge to tax

Capital gains tax (CGT) is charged when a person makes a chargeable gain on the disposal of an asset.
An asset means property in any form including intangible property, such as an option or debt.
A disposal includes a part disposal and the deriving of a capital sum from an asset.
CGT is charged on gains arising in a tax year after deducting allowable losses. Gains accruing to a partnership are separately assessed on the individual partners.

Residence(住民)

A person who is resident or ordinarily resident in the Republic of Ireland (ROI) for a tax year chargeable to CGT on his worldwide gains in that tax year.
A person who is neither resident nor ordinarily resident in the ROI, is chargeable on the disposal of ROI:
i. land,
ii. minerals or exploration rights,
iii. branch or agency assets.
A foreign-domiciled person is only chargeable on the disposal of non-ROI to the extent that he remits the proceeds into ROI.

若不為愛爾蘭住民或一般住民,在發(fā)生以下的處置情況時需要被課征資本利得稅:
i. 土地;
ii. 礦物或勘查權(quán);
iii. 部門或代理機關(guān)資產(chǎn)。

Capital gains tax rates(資本利得稅稅率)

Since 6 December 2012, the general rate of CGT is 33%.
A 40% rate applies to gains on disposals of:
i. foreign life assurance policies, and
ii. a material interest in certain offshore fund.

自2012年12月6日,通用稅率為33%。
而40%的稅率為適用于以下的處置情況:
i. 海外人壽保險;
ii. 重大的離岸基金。
2014-04-27 01:11 添加評論
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愛爾蘭稅種主要包括資本取得稅,資本利得稅,公司稅,居民稅,環(huán)境稅,消費稅,所得稅,房產(chǎn)稅,印花稅,增值稅,專業(yè)服務(wù)預(yù)扣稅,特種承包稅等。
2021-02-22 15:23 添加評論

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