– the person bequeathing the property or asset is resident orTax residency is determined by how long you are in the State. If you are here for 183 days or more in any year, or 280 days or more across two consecutive years, you are deemed to beHowever, there is an important additional criterion for people who are resident here but not Irish domiciled.
In any case, as your share of the property is less than €100,000, you will not be liable to inheritance tax in Ireland, assuming you have not already received gifts or inheritances of more than €235,000 from your parents. Your wife faces the same issue – and the same domicile rules. And, as her likely inheritance is also around €100,000 she, too, will be fine here regardless as far as tax is concerned.