Estate Planning

A valid will in Ireland must be in writing, signed by the testator (or by someone else in their presence and by their direction), and witnessed by two or more independent witnesses who are present at the same time.

You cannot fully disinherit a child in Ireland — the Succession Act 1965 gives children a legal right to challenge a will that fails to make 'proper provision' for them.

A codicil is a legal document that amends an existing will without replacing it, and it must meet the same formal requirements as a will under Irish law.

Yes, you can revoke your will at any time in Ireland, as long as you have mental capacity. Revocation must be done intentionally and in one of the ways set out in law.

Yes, marriage generally revokes a will in Ireland unless the will was made in contemplation of that marriage.

No, a beneficiary cannot witness a will in Ireland — doing so invalidates their gift under the will.

Yes, you can leave your entire estate to charity in Ireland, but if you have a spouse or civil partner, they have a legal right to a share of your estate regardless of what your will says.

If you die without a will in Ireland, your estate is distributed according to the rules of intestacy in the Succession Act 1965 — typically to your spouse and children first, with specific shares depending on family structure.

No, cohabitants in Ireland do not inherit automatically from their partner’s estate — only spouses and civil partners have automatic succession rights under the Succession Act 1965.

When someone dies without a will in Ireland, their estate is distributed according to the order set out in section 67 of the Succession Act 1965 — first to the spouse and children, then to other relatives if no spouse or children survive.

Yes, joint bank accounts in Ireland generally pass outside the will by right of survivorship, not under the terms of the deceased’s will.

A surviving spouse in Ireland has a legal right share of one-third of the deceased’s estate if there are children, or one-half if there are no children.

Yes, a child in Ireland can make a claim against a parent's will under section 117 of the Succession Act 1965 if they believe the parent failed in their moral duty to provide for them.

The legal right share in Ireland is calculated as one-third of the deceased’s net estate if the surviving spouse has children, or one-half if there are no children.

Yes, you can vary the distribution of an estate after someone dies in Ireland, but only if all beneficiaries agree and the variation is made within two years of death — otherwise, it may trigger Capital Acquisitions Tax.

Yes, you can challenge a will in Ireland if it was made under duress — this is called 'undue influence', and the Succession Act 1965 allows such wills to be set aside.

In Ireland, a sibling contesting a will must file legal proceedings in the High Court within six months of the grant of probate, under section 78 of the Succession Act 1965.

A section 56 declaration is a formal written statement made by a person entitled to a share in an estate, confirming they accept their legal entitlement under the Succession Act 1965 and waive any right to challenge the will or intestacy distribution.

An executor is the person named in a will to manage the deceased’s estate, pay debts and taxes, and distribute assets to beneficiaries according to the will.

To apply for a Grant of Probate in Ireland, the executor named in the will must file an application with the Probate Office of the High Court, along with the original will, death certificate, and sworn affidavit of execution.

If an executor refuses or fails to act, any interested person can apply to the High Court to remove them and appoint a new executor or administrator.

An enduring power of attorney (EPA) is a legal document in Ireland that lets someone appoint another person to make decisions about their property and financial affairs — even if they later lose mental capacity.

In Ireland, Capital Acquisitions Tax (CAT) applies to inheritances at a rate of 33% on the value exceeding your tax-free group threshold, depending on your relationship to the deceased.

Yes, you can set up a discretionary trust for your family in Ireland, but it may trigger Capital Acquisitions Tax (CAT) liabilities for beneficiaries and requires careful drafting to comply with tax and trust law.

You can minimise inheritance tax in Ireland by using available tax-free thresholds (Group A, B, C), making gifts during your lifetime (with the 7-year rule), and taking advantage of exemptions like the dwelling house exemption.