Foreign Pension at lower retirement age than Ireland

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Would anyone know:
Ms X. is now resident in Ireland but has worked abroad (in EU) for some years. Her official retirement age from this employment is 60 years. When she reaches this age she will be in receipt of a Pension and/or Pension Lump Sum from the company pension.
Ms X is now resident and employed in Ireland.
Would her Retirement Lump sum still be counted as part of the €200k eligible to be taken tax-free, even though in Ireland she has not yet retired?
 
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