Irish Independent: Your Questions: Can I give my nieces funds without them having to pay tax?

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According to Joanna Murphy, CEO of Taxback.com, you can give a gift to each of your nieces, or to anyone, of €3,000 annually, which would be tax-free. You can also leave each niece up to €32,500 as a tax-free inheritance upon your death.

https://www.independent.ie/business/personal-finance/your-questions-can-i-give-my-nieces-funds-without-them-having-to-pay-tax-38761727.html