Tax on gift

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If I am resident in Ireland and I win the lotto and want to give money to someone not resident in Ireland do they pay tax here or country they reside in.
 
It depends on a number of factors.

Yes generally, and possibly in their home country too with the possibility of credit for the Irish tax.

Hard to collect admittedly!
 
You could always say they won that amount with their contribution to the winning ticket.
 
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