My wife will be returning to live in Ireland permanently in June. We live in the U.S and hope to get the children into the last week of school in Ireland so they might acclimatize quicker. By June my wife will have earned approx. 30000 USD, will she be taxed in Ireland on the gross or net amount of her income? Also will the capital gain on our primary residence be subject to capital gains tax in Ireland due to the 183 day rule. We are thinking of delaying the move but if the taxes due are not substantial we might just bite the bullet.