See link above and in particular
How is the tax due on rental income collected?
How are foreign rents taxed?
I was referring to the link in my previous post and pointing those interested in this particular subject to have a look
in particular at "How is the tax due on rental income collected?" and "How are foreign rents taxed?"
Foreign rents are primarily subject to local taxes under the local tax rules assuming there is a double taxation agreement in place.
Foreign taxes have to be paid even if there is no double taxation agreement in place
The DTA can only be used to deduct tax paid in a foreign country from your irish liability.
AFAIA turkey still does not have a DTA with Ireland and tax has to be paid in both countries.
Also, France's DTA does not cover CGT so if you sell a property in france you have to pay tax on the sale in france and again in ireland and you can't offset the tax paid in france against the tax paid in Ireland. The DTA is currently being negotiated and is expect to be completed shortly (these things move slowly).
If the individual is resident in Ireland then a irish liability will also arise on the amount of taxable income less a credit for foreign tax paid relief under the DTA
Again to clarify if the individual is resident in Ireland then an irish liability will also arise on the amount of taxable income
calculated according to irish taxation rules (which will be different from tax on rental income abroad) less a credit for foreign tax paid relief under the DTA.
The taxable income is calculated as though the foreign property is an irish property and tax is paid at your marginal rate in ireland probably 42% plus 2% health levy less a credit for foreign tax paid relief under the DTA.