ie-non-dom
De la autor
Use this skill for any question about Ireland's non-dom tax rules. Trigger on: "Ireland non-dom", "Irish non-domiciled", "remittance basis Ireland", "move to Ireland tax", "Irish tax foreign income", "Ireland domicile tax", "not domiciled Ireland", "Irish resident non-dom", "Ireland foreign dividends tax", "Irish non-dom CGT". Covers residence and ordinary residence, non-dom eligibility, the remittance basis for foreign income and foreign gains, Irish-source income treatment, CGT for non-doms (33% for disposals up to 6 October 2026, 31% from 7 October 2026, provisional until the Finance (No. 2) Act 2026 is in force), and the domicile levy for Irish domiciled individuals. Tax year 2026. It does not compare Ireland with the UK regime.
Instalare
npx skills add openaccountants/openaccountants --skill ie-non-dom -a claude-code
Se instalează în .claude/skills/ie-non-dom/ · Fiecare comandă descarcă skill-ul direct de pe GitHub cu utilitarul open source skills.
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De ce 81
aiqbench calculează scorul de încredere din semnale publice. Nu este un audit de securitate, așa că citește un skill înainte să-l instalezi.
Skill-uri similare
Cele mai apropiate de acesta prin ce fac și când sunt folosite.
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- mt-non-domopenaccountants/openaccountantsUse this skill for any Malta-resident individual who is not domiciled in Malta. Trigger on: "Malta non-dom", "non-domiciled Malta", "remittance basis Malta", "move to Malta taxes", "Malta ordinary resident", "foreign income Malta", "Malta minimum tax", "remit to Malta", "Malta global residence", "Malta non-dom status", or any question about whether foreign income is taxed in Malta. Covers non-dom eligibility, remittance basis mechanics, minimum tax obligation, foreign capital gains treatment, and comparison with full resident taxation. ALWAYS load this skill before advising a non-Maltese-domiciled resident on their Malta tax position.Finanțe★ 465
- cy-non-domopenaccountants/openaccountantsCyprus non-domicile (non-dom) status for individuals, tax year 2026, under the Special Defence Contribution (SDC) Law 117(I)/2002 as amended by Law 245(I)/2025 from 1 January 2026 and the Income Tax Law 118(I)/2002. Covers the 183-day and 60-day residence rules, domicile of origin and its two exceptions, deemed domicile after 17 of the last 20 years and how long it lasts, the SDC exemption on dividends and interest, the 5%, 17% and 3% SDC rates a domiciled resident pays instead, the new Article 3D option to keep non-dom treatment for EUR 250,000 per five years (two periods at most), GHS (GESY) at 2.65% on dividends and interest, which non-dom status does not remove, forms, deadlines and penalties. Trigger on: Cyprus non-dom, deemed domicile 17 of 20 years, SDC exemption, Cyprus lump sum non-dom, TD 631, T.D.38. Out of scope: cyprus-income-tax, cy-cross-border, cyprus-social-contributions, cy-corporate-tax, cyprus-tax-optimization.Finanțe★ 465
- ie-cgtopenaccountants/openaccountantsIrish Capital Gains Tax (CGT) for individuals, tax year 2026. Covers the standard rate of 33% for disposals up to 6 October 2026 and 31% from 7 October 2026 (Financial Resolution No. 3 and section 36 of the Finance (No. 2) Bill 2026, provisional until enacted), development land at 33%, the EUR 1,270 annual exemption, the computation and allowable costs, share identification, losses, Principal Private Residence relief, Revised Entrepreneur Relief at 10% (lifetime limit EUR 1,500,000 for gains from 1 January 2026), Retirement Relief, the site to a child relief, indexation, the CG50A clearance and 15% withholding, payment by 15 December or 31 January, returns on Form 11, Form 12 or CG1 by 31 October, surcharges and interest. Triggers: Ireland CGT, 31% capital gains, CG50, Entrepreneur Relief, Form CG1. Out of scope: companies (ie-corporation-tax), gifts and inheritances on the recipient side (ie-cat), remittance basis (ie-non-dom), treaty credits (ie-foreign-tax-and-withholding).Finanțe★ 465
- ie-catopenaccountants/openaccountantsIreland's Capital Acquisitions Tax (CAT) on gifts and inheritances for 2026. Covers the single 33% rate; the Group A, B and C thresholds in two 2026 periods (EUR 400,000 / 40,000 / 20,000 for benefits taken to 6 October 2026, and EUR 420,000 / 44,000 / 22,000 from 7 October 2026 under Finance (No. 2) Bill 2026 s.66, which Revenue already applies); aggregation since 5 December 1991; the EUR 3,000 small gift exemption; the spouse and civil partner exemption; dwelling house exemption; agricultural and business relief at 90%; valuation date; the 31 October pay-and-file date and the 80% IT38 filing trigger; late filing surcharge, under-valuation surcharge and interest; residence, domicile and foreign tax credits. Trigger on 'Irish inheritance tax', 'Irish gift tax', 'CAT threshold', 'Group A', 'IT38', 'small gift exemption', 'dwelling house exemption', 'agricultural relief', 'business relief'. Out of scope: capital gains tax (ie-cgt), residence and domicile in depth (ie-cross-border, ie-nonFinanțe★ 465
- cn-iitopenaccountants/openaccountants在处理任何中国个人所得税（IIT）事项之前，必须先阅读本技能。本技能适用于中国税务居民个人和非居民个人的个人所得税申报、计算与审核工作，包括综合所得（工资薪金、劳务报酬、稿酬、特许权使用费）的累计预扣预缴与年度汇算清缴，经营所得的五级累进计税，专项附加扣除（子女教育、继续教育、大病医疗、住房贷款利息、住房租金、赡养老人、3岁以下婴幼儿照护），居民判定（183天规则），境外所得抵免，股权激励与全年一次性奖金单独计税过渡政策，以及通过个税APP、自然人电子税务局、单位代扣代缴等方式完成 3月1日至6月30日 综合所得年度汇算清缴的全过程。Altele★ 465
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