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Hi Alan A German born client lived in his PPR in Germany up until 1996 when he moved to Ireland. He moved back to Germany again and lived in the same house for the period from 2008 to 2014. He returned to Ireland in 2014 and is now living here permanently. He is selling his property in Germany and I am inquiring if he is subject to CGT in Ireland if he does not remit the funds into Ireland or is he subject to CGT full stop. Secondly if he is subject to CGT does he qualify for PPR relief. thanks

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Asked on 24 January 2018 7:03 pm