Ireland (IE)
Ireland is a parliamentary republic and island nation on the western edge of Europe — the only English-speaking country in the Eurozone — celebrated for its warmly welcoming culture and legendary pub life, dramatic Wild Atlantic Way coastline and emerald green rolling countryside, a remarkable literary tradition from Joyce to Beckett, and its role as the European headquarters for the world's leading technology companies including Google, Apple, Meta, Microsoft, and LinkedIn.
Estate & Inheritance in Ireland
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Inheritance law in Ireland is governed by the Succession Act 1965 (as amended). The tax on inheritances and gifts is Capital Acquisitions Tax (CAT) at 33% above threshold amounts. Ireland has three threshold groups based on relationship to the disponer (giver). Spouses and civil partners are fully exempt from CAT. There is no stamp duty on inherited property. The Probate Office (part of the High Court) administers estate administration. Ireland has specific "legal right share" provisions protecting spouses and children that cannot be overridden by will.
Intestacy — What Happens Without a Will
If a person dies intestate (without a will) in Ireland, the Succession Act 1965 applies. Distribution order: (1) Surviving spouse/civil partner receives two-thirds, with one-third to children (divided equally among all children). If no children, surviving spouse receives the entire estate. (2) If no surviving spouse: children inherit equally (per stirpes — descendants of a deceased child take their parent's share). (3) If no children: parents equally; then siblings; then wider family in decreasing order. (4) If no surviving relatives: estate passes to the Irish State (bona vacantia). Cohabiting partners without formal registration have no automatic succession rights — this is a significant planning issue.
Types of Valid Will
Formal will (solicitor-drafted)
Will / UachtA will prepared by a solicitor, signed by the testator in the presence of two witnesses (who both witness the signing simultaneously). Witnesses and their spouses cannot be beneficiaries. This is the recommended form for all but the simplest estates.
Valid if properly signed and witnessed. Revoked by subsequent marriage or civil partnership (unless made in contemplation of the marriage). Revoked by a later will. Register with the Wills Register at the Association of Notaries if desired.
Recommended for all adults with any assets. Essential for: cohabiting couples, blended families, business owners, those with foreign assets. Must be clear and unambiguous.
Holographic will
Holographic willIn Ireland, a holographic will (entirely handwritten) is NOT valid unless it complies with the standard execution requirements of the Succession Act — i.e., it must still be signed in the presence of two witnesses. A purely handwritten, self-signed will without witnesses has no legal validity in Ireland.
Only valid if signed by testator and two witnesses present simultaneously. The "entirely handwritten and self-signed" holographic will recognised in some other jurisdictions is NOT recognised in Irish law.
Critical distinction: Ireland does NOT recognise purely handwritten unwitnessed wills. Many people incorrectly believe a handwritten note constitutes a valid will in Ireland. Always use a solicitor.
Testamentary trust within a will
Trust under willA will can establish trusts for minor children, persons with disability, or to manage assets over time. Common for parents wishing to ensure assets pass to young children at a specified age.
Valid as part of a validly executed will
Trustees must be appointed and must be willing to act. Consider appointing a professional trustee for complex or long-term trusts.
Forced Heirship
Ireland has a "legal right share" under Section 111 of the Succession Act 1965. A surviving spouse or civil partner has a statutory right to one-half of the estate if there are no children, or one-third if there are children — regardless of what the will says. This cannot be overridden. Children do NOT have an automatic legal right share in their own right if there is a surviving spouse. However, a child who was not adequately provided for in a will (or on intestacy) can apply to the court for a portion of the estate under Section 117 of the Succession Act — the court may award such provision as it sees just.
EU Succession Regulation (Brussels IV)
EU Regulation 650/2012 applies to cross-border estates involving EU member states. An Irish resident who is a national of another EU country may choose the law of their nationality to govern their estate instead of Irish law. This election must be made explicitly in a will. This is important for: persons from EU countries with different forced heirship rules or tax implications. Note: the EU Succession Regulation does NOT affect the tax consequences — CAT is an Irish tax on Irish and overseas assets of Irish-domiciled persons regardless of the governing law of the succession.
Inheritance Tax
Capital Acquisitions Tax (CAT) is the Irish tax on inheritances and gifts (gifts received within 2 years before the disponer's death are treated as inheritances). The rate is a flat 33% on the taxable value exceeding the relevant threshold. Three lifetime threshold groups apply based on the relationship between the beneficiary and the disponer. Thresholds are cumulative over a lifetime — any CAT-exempt amount received in previous years reduces the remaining threshold.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Group A — Child from parent (or minor grandchild where parent is deceased) | €400,000 lifetime threshold (2026 — raised from €335,000 in Budget 2025; no change Budget 2026) | 33% on amounts exceeding the €400,000 threshold |
| Group B — Lineal ancestor, lineal descendant (other than Group A), sibling, niece/nephew | €40,000 lifetime threshold (2026) | 33% on amounts exceeding the €40,000 threshold |
| Group C — All other relationships (cousins, non-relatives, friends) | €20,000 lifetime threshold (2026) | 33% on amounts exceeding the €20,000 threshold |
| Spouse / Civil Partner | Full exemption — no CAT between spouses/civil partners | 0% — fully exempt |
Important planning tools: Small Gift Exemption (€3,000/year per donor — does not use the lifetime threshold); Agricultural/business relief (90% reduction in CAT for qualifying assets); Section 72 life assurance policies (proceeds specifically used to pay CAT — premiums tax-deductible at DIRT rate); Dwelling House Exemption (a dwelling house can pass CAT-free to a beneficiary who lived in it for 3 years and has no other home). The thresholds are cumulative over a lifetime — keep records of all gifts and inheritances received.
Cross-Border & Multi-Country Estates
For Irish domiciled persons (those who have their permanent home in Ireland), CAT applies to worldwide assets on their death. For non-domiciled persons, CAT applies only to Irish-situated assets. Determining domicile is complex in practice. Ireland has limited estate/inheritance double taxation agreements — primarily with the UK and USA — which prevent double taxation on the same assets. For EU cross-border estates: EU Regulation 650/2012 applies. The combination of an Irish will with a choice of national law under the Regulation can simplify multi-country estates.
Certificate of Inheritance
The Grant of Probate (for testate estates — where there is a will) or Letters of Administration (for intestate estates or where the executor is not available) is the official document confirming authority to deal with the deceased's estate. Obtained from the Probate Office of the High Court. Required by banks, the Land Registry, and other institutions to transfer assets. Solicitors prepare the papers for probate. The process typically takes 6–24 months in Ireland depending on complexity.
Will Registration
Ireland does not have a central mandatory will register. The Association of Notaries maintains a private register. Some solicitors keep wills in their files. Registering your will's location in a document safely and telling your executor where it is held is advisable. The Probate Registry also notes the location when probate is granted, but this is after death.
Living Will & Healthcare Power of Attorney
An Advance Healthcare Directive (AHD) in Ireland allows you to specify wishes about medical treatment if you lose capacity — including refusing specific treatments. Governed by the Assisted Decision-Making (Capacity) Act 2015 (commenced 2023). Must be in writing, signed, witnessed, and lodged with the National Decision Support Service (ndss.ie). Healthcare providers are legally required to respect a valid AHD. Enduring Power of Attorney (EPA) for property and financial decisions is separate and must be registered with the Decision Support Service.
Useful Links
Estate & Inheritance
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