Ireland has a few weird things, but the main one that would make PL useful for the Irish if included, is the different treatment of shares and ETFs. They not only get a different exit tax, but ETFs are taxed as if they were sold and immediately repurchased every 8 years, what is called “deemed disposal”. Taxes on any gains during those 8 years have to be paid. The accumulation periods resets after that. Also, losses on ETFs can’t be claimed.