In Ireland, tax applies to gifts or inheritances at a rate of 33% on the value received by the beneficiary. This can apply widely and even non-Irish individuals moving to Ireland could be in scope. However, this tax can be planned for and in some cases, the liability can be minimized or may not even arise at all.
Share schemes for Private Irish enterprise – KEEP and its alternative
Leaving work to start your own business - you may be entitled to a tax refund
Start Up Relief for Entrepreneurs SURE is a tax refund scheme for individuals who leave an employment and set up their own Startup. A Founder can receive a refund of up to 41% (being top Irish tax rate) of capital invested in a new venture via a repayment of Irish payroll taxes. You can go back 6 years to reclaim the tax.