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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，在發生以下之處置情況時需要被課徵資本利得稅：
i. 土地；
ii. 礦物或勘查權；
iii. 部門或代理機關資產。

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%之稅率為適用於以下之處置情況：
i. 海外人壽保險；
ii. 重大之離岸基金。