I have Irish and US citizenship. Are there tax implications if I transfer funds from my US account to my Irish account? I worked in the US for 13 years, but now reside in Ireland.
I am not an accountant and this is not tax or other legal advice! :-)
Provided you were tax-compliant in Ireland for the tax years that the US money was earned I believe you are OK.
This page makes the statements:
Income earned prior to moving to Ireland
If you are moving to Ireland for the first time or you are an Irish citizen returning to live in Ireland and you were not resident or ordinarily resident when the income was earned, the position will be as follows:
Funds accumulated from income earned prior to the beginning of the tax year in the year that you become resident in Ireland will not be liable to income tax. However, income other than employment income arising between the beginning of the tax year and the date of your arrival will be taxable if brought into Ireland, unless a double taxation agreement provides for a different treatment.
which seems to back this up.