The Finance Bill was signed into law by President Higgins on 21 December 2015 and it confirmed the following that may be of importance to your clients:

The requirement that the non-resident declaration must be completed at or about the time of the inception of a life assurance policy has been removed.

This concerns policyholders who were resident in Ireland at the time of inception of a life policy and are now non-resident. As long as the relevant declaration has been made and received by the life office prior to the chargeable event, a gain will not be subject to exit tax.