How wills and estate administration work in Ireland
Irish law on wills and estates sits across a defined body of statute — primarily the Succession Act 1965 (the rules on wills and intestacy) and the Capital Acquisitions Tax Consolidation Act 2003 (the tax position of inheritances). Knowing how a valid will is made, how an estate is administered after a bereavement, and how the tax rules apply makes the practical position clearer. The article below sets that framework out in plain English.
A Will is a precise legal document. The execution formalities under the Succession Act 1965 are strict. If a Will does not meet these legal requirements, it may be deemed invalid. Taking legal advice early is to make sure each clause achieves its intended purposes, and that your estate will be administered in accordance with your intentions when the time comes.
Mary Molloy, Principal Solicitor
Where a person dies without a valid will, the estate is distributed under the intestacy rules of the Succession Act 1965 — a fixed statutory order of priority. The intestacy rules give the estate to the surviving spouse or civil partner and the children in fixed shares; an unmarried partner has no automatic entitlement, and a step-child who has not been legally adopted has no entitlement either. The intestacy rules apply equally regardless of what the deceased may have wished.
When drafting a will, we take the time to understand the testator's circumstances — family structure, the nature and value of the assets, and any specific concerns (such as providing for a child with additional needs, making provision for a partner outside of marriage, or structuring gifts to take account of the Capital Acquisitions Tax position). The aim is a will that is precisely drafted, properly executed, and clear in its instructions.
What a well-drafted will covers
- Who inheritsA will sets out who receives the testator's assets and in what shares — whether that is a spouse or civil partner, children, siblings, other family members, friends, or a charity. Specific gifts (a particular item to a particular person) and a residuary gift (whatever remains after specific gifts and debts) can both be made.
- Appointment of executorThe executor is the person responsible for administering the estate after death — gathering assets, paying debts, and distributing the remaining assets. Choosing the right person and confirming they are willing to act is an important part of making a will.
- Guardianship of childrenWhere the testator has children under 18, the will is the place to nominate who they wish to act as guardian if both parents were to die. Without a nomination, the matter is decided by the court.
- Trusts for young beneficiariesWhere assets are being left to children or grandchildren, a testamentary trust can ensure the assets are managed by trustees until the beneficiary is old enough to receive them outright.
- Tax planningWe consider the Capital Acquisitions Tax position of the proposed gifts and inheritances and advise on how to structure the estate plan in light of the relevant Group A, B, and C thresholds and any reliefs that apply (such as agricultural relief or business relief).
Estate administration after bereavement
When a person dies, the estate generally cannot be distributed until a grant of probate (where there is a will) or a grant of letters of administration (where there is no will) has been obtained from the Probate Office of the High Court. The administration involves a number of steps — gathering information about the assets and liabilities, filing the relevant Revenue forms, lodging the application with the Probate Office, and distributing the estate in accordance with the will or the rules of intestacy.
We act for executors and administrators throughout this process. We deal with the Probate Office, the Revenue Commissioners, and financial institutions, keep beneficiaries informed of progress at appropriate stages, and conduct the distribution of the estate in the correct order under the will or the intestacy rules. Where a property is to be sold or transferred as part of the estate, we handle the conveyancing alongside the probate work.
- Succession Act rightsA surviving spouse or civil partner has a legal right share of the estate that cannot be removed by the will: one half of the estate where the deceased left no children, and one third where there are. Children who feel they have not been adequately provided for can apply to court under Section 117 of the Succession Act 1965 for further provision out of the estate. We advise executors on these obligations and on how they apply in the specific circumstances of the estate.
- Capital Acquisitions TaxInheritances above certain thresholds are subject to Capital Acquisitions Tax (CAT). The tax-free threshold depends on the relationship between the deceased and the beneficiary — Group A applies to children, Group B to other close relatives, and Group C to all others. Both the rate and the thresholds are set by Finance Act and updated periodically, so the figures applying in any specific case are confirmed at the time the inheritance is taxable. Reliefs such as agricultural relief and business relief may also apply. We draw to your attention the CAT position of the estate and of each beneficiary and ensure you are aware of the necessary returns to be filed with Revenue.
- Insolvent estatesWhere the deceased's debts exceed their assets, the estate is insolvent. Debts must then be paid in a specific statutory order of priority before any distribution to beneficiaries. We advise executors on managing this process correctly and on protecting themselves from personal liability for misapplied funds.
- Contentious estatesWhere disputes arise between beneficiaries, or where the validity of the will is challenged (on the grounds of testamentary capacity, undue influence, or improper execution), we advise on the options available and act for clients in proceedings before the courts.
