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Protection Cover for Cohabiting Couples

The trend for couples to co-habit, rather than marry, has become increasingly more common in Ireland All other cohabiting couples are still treated as strangers for Inheritance and Gift Tax purposes. The stranger threshold for inheritance Tax is €16,750 (Feb 2012). Inheritances in excess of €16,750 are subject to tax at 33%.

Will you have to pay inheritance tax on the death of your partner?

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