Taxes Consolidation Act 1997 section 200

Certain foreign pensions

Section 200 exempts certain foreign occupational and social welfare pensions, benefits and allowances from Irish income tax, provided the country of origin has an income tax system corresponding to Ireland's and the payments would be tax-free for residents of that country.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.