non-national foreign inheritance

[outsider]

Hello, I'm an EU-citizen looking to settle myself for a longer period in Ireland.
As it is expected that my parents (who live back home) will pass away in the coming 10 years I would like to know what implications my move will have on my expected inheritance. Back home tax would be 10% up to 100.000,- and 20% above. Would I have to pay extra tax to the Revenue (up to 33%)?
And if I would keep all the money outside Ireland until I move back, would I maybe be exempt from paying Revenue? (a is stated for all income from foreign sources which is not brought into Ireland)
Would it be worth moving back home when a death would be expected in the near future, or will the ordinarily resident status still haunt you for three years?
To me it all seems unfair if I would have to pay Irish revenue as my parents have paid yearly wealth tax of 1,2% over all their money already...
I can't find a good answer focussing on non-Irish residents anywhere else. So I hope somebody can provide me with the answer.
Thanks

 

[Joe_90]

Irish resident people are subject to Capital Acquisitions Tax, there is an exemption of €225,000 on gifts parent to child, the balance is taxed at 33%. There is a provision for non domiciled people check out:

http://www.revenue.ie/en/tax/cat/leaflets/cat2.html

Is a foreign inheritance liable to inheritance tax?

An inheritance of property situated outside Ireland is liable only if the disponer or the successor is resident or ordinarily resident in Ireland. Property situated in Ireland is liable to inheritance tax irrespective of the residence status of the deceased or the successor.

Where the deceased or the successor was domiciled outside Ireland at the date of the inheritance he or she is deemed to be non resident, unless he or she has been resident in Ireland for five consecutive years prior to the year in which the inheritance occurred.