Solicitor for Inheritance Law in Dublin

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Inheritance Law in Ireland: Understanding Your Rights and Legal Options

Introduction to Inheritance Law in Ireland

Inheritance law in Ireland governs ...

Inheritance Law in Ireland: Understanding Your Rights and Legal Options

Introduction to Inheritance Law in Ireland

Inheritance law in Ireland governs the distribution of a person’s estate after their death. It ensures that the deceased’s assets, such as property, money, and possessions, are passed on according to their wishes or, if no will exists, in line with legal provisions. Whether you are planning for the future or dealing with the estate of a loved one, understanding inheritance law is crucial.

For those residing in Dublin or anywhere in Ireland, inheritance law also addresses the rights of family members, beneficiaries, and other parties involved in the distribution process. Ireland has a relatively modern legal framework for inheritance, influenced by both common law and specific statutes such as the Succession Act 1965. If you are facing an inheritance issue, whether regarding the validity of a will, the distribution of assets, or challenging a will, it is essential to have a clear understanding of your legal rights.

What Is Inheritance Law?

Inheritance law deals with the transfer of assets upon death. In Ireland, this means the distribution of a deceased person’s estate according to their will (if one exists) or under the intestacy rules if no will is made. Key aspects of inheritance law include:

  • Wills: A legal document stating how a person’s property and assets are to be distributed upon their death.
  • Intestate Succession: When someone dies without a valid will, the state will determine how their estate is distributed according to specific rules outlined in the Succession Act 1965.
  • Probate: The legal process that validates a will and appoints an executor to manage the estate of the deceased.
  • Inheritance Tax: The tax levied on the value of the property or assets inherited.

Key Aspects of Inheritance Law in Ireland

  1. Wills and Testaments

A will is a legal document that allows individuals to state how their estate should be distributed after their death. Creating a will ensures that a person’s wishes are honoured and provides clarity on who is entitled to their assets.

In Ireland, a will must meet specific legal requirements to be valid. It must be:

  • Written (oral wills are not accepted except in exceptional circumstances).
  • Signed by the person making the will (the testator) in the presence of two witnesses, who must also sign the will.

Without a valid will, the deceased’s estate will be subject to the laws of intestacy, which may not align with their wishes.

  1. Intestacy and Distribution of Assets

If a person dies without a valid will, their estate will be distributed according to the rules of intestate succession. In Dublin and across Ireland, intestacy laws are governed by the Succession Act 1965. The distribution depends on the surviving relatives and may include spouses, children, parents, and siblings.

The estate is typically divided as follows:

  • Spouse and children: If the deceased is married with children, the spouse will inherit one-third of the estate, and the children will inherit the remaining two-thirds.
  • If there is no spouse or children, the estate is passed to the deceased’s parents, siblings, or other family members.
  1. Probate Process

Probate is the legal process through which the validity of a will is confirmed, and the estate is administered. If there is a valid will, the appointed executor manages the estate, paying any debts, taxes, and distributing the remaining assets to the beneficiaries.

The Probate Office oversees this process, and the executor must submit the will, a death certificate, and other required documents to begin probate proceedings. In some cases, a grant of probate is not needed, such as if the estate is small and does not include assets like property.

  1. Inheritance Tax (Capital Acquisitions Tax)

In Ireland, beneficiaries who inherit assets may be required to pay Capital Acquisitions Tax (CAT). This tax is levied on the value of the inheritance, and the rate is generally 33% above a certain threshold. The amount of tax paid depends on the relationship between the deceased and the beneficiary:

  • Group A: This includes children inheriting from their parents, and the tax-free threshold is €335,000.
  • Group B: This includes siblings, nieces, nephews, and others, with a threshold of €32,500.
  • Group C: This category applies to more distant relatives or friends, with a tax-free threshold of €16,250.

There are exemptions and reliefs available, including dwelling house relief (which may apply to a family home) and business relief (for agricultural assets).

When Should You Consult an Inheritance Lawyer?

Inheritance law can be complicated, and disputes can arise during the probate process. There are several situations in which seeking legal advice from an experienced inheritance lawyer may be necessary:

  1. If You Are Contesting a Will

If you believe a will is invalid due to issues like lack of mental capacity, undue influence, or improper witnessing, an inheritance lawyer can help you challenge the validity of the will.

  1. If You Are Facing Disputes Over Asset Distribution

Sometimes, family members or other beneficiaries may disagree on how an estate is divided. An inheritance lawyer can help resolve these disputes through negotiation, mediation, or, if necessary, through the courts.

  1. If You Are Dealing with Tax Issues

If you are concerned about inheritance tax or need help with tax planning, consulting a lawyer can help ensure that you comply with Irish tax law and take advantage of available reliefs or exemptions.

  1. If You Need Help Drafting or Updating a Will

A lawyer can help you create a legally valid will that reflects your wishes for asset distribution and can advise on how to reduce the risk of disputes after your death.

Recent Changes in Inheritance Law in Ireland

Inheritance law in Ireland is subject to periodic updates to reflect societal changes. For example, the introduction of Taxation of Trusts and Estates has impacted how family assets are passed down. The government has also adjusted rules regarding family provision claims, allowing children to make claims on their parent’s estate even if they are not named in the will, provided they can show they were not adequately provided for.

How Can an Inheritance Lawyer Assist You?

An inheritance lawyer can provide invaluable assistance in various ways:

  • Will Drafting: Lawyers can help you draft a legally binding will, ensuring that your wishes for asset distribution are met.
  • Dispute Resolution: If a dispute arises between beneficiaries, a lawyer can negotiate a settlement or represent you in court.
  • Estate Planning: Lawyers can assist with strategies to minimize inheritance tax and ensure that your estate is efficiently managed and distributed.
  • Probate and Administration: Lawyers can guide executors through the probate process, ensuring that the estate is administered according to the law and that all legal requirements are met.

If you are dealing with inheritance matters in Dublin or anywhere in Ireland, consulting an experienced inheritance lawyer is the best way to protect your rights and ensure that the estate is handled appropriately.

Conclusion

Inheritance law is an essential part of estate planning and dealing with the distribution of assets after death. Whether you are creating a will, navigating the probate process, or dealing with inheritance tax, having a clear understanding of Irish inheritance law is crucial. If you find yourself dealing with inheritance issues in Dublin or anywhere in Ireland, seeking advice from an experienced inheritance lawyer will help ensure your interests are protected and that the process goes smoothly.

About Dermot

Dermot is a Partner in our Commercial team. His expertise combined with business acumen means that he is an invaluable resource to clients looking for clear and pragmatic advice.

He has particular expertise managing large scale technology outsourcing contracts and a r...

About Dermot

Dermot is a Partner in our Commercial team. His expertise combined with business acumen means that he is an invaluable resource to clients looking for clear and pragmatic advice.

He has particular expertise managing large scale technology outsourcing contracts and a range of related matters, such as privacy and sector specific regulatory issues. Dermot regularly acts as trusted counsel on strategically important and novel technology projects.

His commercial contract experience is extensive and market leading, covering operational / supply chain agreements, route to market agreements, preparing and implementing template agreements and associated playbooks and providing an overflow service to in-house teams. He has also spent time on secondment and provided several commercial contract retainer services. This experience means that Dermot understands the challenges in-house lawyers face and is able to offer commercial advice which is tailored to risk profile.

Dermot has practised in both Ireland and the UK. He is best known for his work in the Financial Services and Life Sciences sectors. He has a deep understanding of the sensitivities in these sectors and the need to balance strategy and commercial intent with sector specific regulatory requirements.

dmcgirr@mhc.ie
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About Brian

Brian is a Partner in our Technology Law team and is Head of our Artificial Intelligence (AI) team.

Brian re-joined us in January of 2023 having spent time in-house as Chief Intellectual Property counsel with an Irish AI fintech start-up. During that time, he gained sig...

About Brian

Brian is a Partner in our Technology Law team and is Head of our Artificial Intelligence (AI) team.

Brian re-joined us in January of 2023 having spent time in-house as Chief Intellectual Property counsel with an Irish AI fintech start-up. During that time, he gained significant experience in operationalising and commercialising AI platforms and solutions. He led AI invention harvesting and international patent and trademark portfolio filing projects. He was also part of a team that conceived and developed a bespoke inhouse software invention and R&D tagging tool that has applications in the trade secret space also.

Brian helps clients prepare for compliance with the AI Act. This involves guiding them through:

  • EU AI Act strategy and compliance planning.
  • prohibited and high-risk AI systems threshold analyses
  • high-risk AI systems compliance planning
  • advising LLM / GenAI providers on their compliance obligations under the AI Act
  • working with clients to implement transparency obligations into the output of AI products.
  • Structuring and advising clients on AI Governance and related responsible AI policies and procedures.

Prior to working in-house, Brian was a Partner in our intellectual property team with many years’ experience in IP and technology law in a number of large firms. He is a proven results-driven and collaborative leader able to navigate complex technology and intellectual property issues in a fast-paced environment. Brian is an expert in designing and implementing business-focused AI and IP strategies and a trusted legal advisor to R&D and business leadership. His experience also includes M&A transactions, negotiating strategic partnerships, overseeing AI and IP asset management, and regulatory compliance. He has a passion for working in diverse technical and complex fields.

brianmcelligott@mhc.ie
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About Rob

Rob is a partner in our Construction, Infrastructure & Utilities team, specialising in Energy law. He is a seasoned practitioner with over 22 years’ experience in Ireland and Australia.

Prior to returning to Ireland in December 2021, Rob was Deputy General Counsel at Iber...

About Rob

Rob is a partner in our Construction, Infrastructure & Utilities team, specialising in Energy law. He is a seasoned practitioner with over 22 years’ experience in Ireland and Australia.

Prior to returning to Ireland in December 2021, Rob was Deputy General Counsel at Iberdrola Australia (previously called Infigen Energy), based in Sydney.

Rob has extensive and varied renewable energy and infrastructure experience, and has advised owners, operators and contractors on significant wind farm, solar farm and energy storage projects. Having spent over 10 years' in-house, he is particularly attuned to the commercial drivers of businesses operating in the Energy sector.

Rob is also admitted as a solicitor in New South Wales, Australia.

rmcdwyer@mhc.ie
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About Dorit

Dorit is a Partner in the Competition & Antitrust team and Head of Public Procurement, with extensive experience advising on all aspects of EU competition and procurement law.

She regularly advises clients on the competition law implications of commercial contracts, mer...

About Dorit

Dorit is a Partner in the Competition & Antitrust team and Head of Public Procurement, with extensive experience advising on all aspects of EU competition and procurement law.

She regularly advises clients on the competition law implications of commercial contracts, merger control, antitrust investigations, abuse of a dominant position, compliance and enforcement issues, State aid as well as competition litigation. She also advises clients on state aid matters and the impending Irish foreign direct investment screening regime.

In addition, Dorit has an excellent track record of advising public and private sector clients in the public and utilities sectors on a wide range of procurement issues, including advising on procurement strategy and execution, drafting procurement documentation, advising on selection and award criteria, evaluation methodology and scoring matrix, debrief requirements and defending or initiating a legal challenge.

Dorit is known for her keen eye for detail and pragmatic and solution-focused advice. She has practised law in England, Northern Ireland and Ireland for 25 years and is used to advising clients on cross-jurisdictional issues. Her experience allows her to draw on the practice in these jurisdictions and to develop strategies and solutions to difficult issues.

dmccann@mhc.ie
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About Hazel

Hazel is a Partner in our Intellectual Property Law team, and our Food, Agriculture & Beverage sector co-lead.

She partners with clients to identify, secure and commercialise their intellectual property rights and protect their intellectual property rights from infringe...

About Hazel

Hazel is a Partner in our Intellectual Property Law team, and our Food, Agriculture & Beverage sector co-lead.

She partners with clients to identify, secure and commercialise their intellectual property rights and protect their intellectual property rights from infringement.

Hazel is an expert on brand protection issues and trade mark strategies and manages international trade mark portfolios for clients. She acts in contentious trade mark, copyright, designs and patent matters.

Hazel also advises on intellectual property commercialisation and intellectual property issues in commercial transactions. She understands the commercial needs of her clients in a range of jurisdictions and particularly in cross border matters, as a result of advising on intellectual property issues in Ireland and Australia.

Prior to joining us, Hazel was an intellectual property partner in a leading Australian commercial law firm, based in Sydney.

hmcdwyer@mhc.ie
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About Robert

Robert is a partner in our leading Privacy and Data Security and Technology, Sourcing and Innovation teams. He helps major tech and other companies successfully implement global privacy, transfer and digital compliance programs.

He assists clients with how best to stra...

About Robert

Robert is a partner in our leading Privacy and Data Security and Technology, Sourcing and Innovation teams. He helps major tech and other companies successfully implement global privacy, transfer and digital compliance programs.

He assists clients with how best to strategically manage security incidents and privacy related regulatory engagement and claims. Robert also works with major tech and other companies in developing and refining specialist product and service terms, particularly those with a privacy dimension. In addition, he acts as trusted advisor on complex technology and outsourcing deals and has a niche expertise in procurement as a result of leading on significant public tech projects like the National Broadband Project and National Postcode Project.

Robert is known as an astute lawyer with a keen eye for detail, whilst always remaining business savvy. Robert excels at strategic and long-term thinking and an ability to scenario plan for all contingencies.

rmcdonagh@mhc.ie
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About Mark

Mark is a Partner in our Healthcare & Medical team. He specialises in the defence of high value and complex medical malpractice claims whilst representing the interests of hospitals and healthcare professionals in both the public and private sector. He also handles inquests on ...

About Mark

Mark is a Partner in our Healthcare & Medical team. He specialises in the defence of high value and complex medical malpractice claims whilst representing the interests of hospitals and healthcare professionals in both the public and private sector. He also handles inquests on their behalf.

Mark acts for several major Irish hospitals on the instructions of the Clinical Indemnity Scheme of the State Claims Agency and acts on behalf of clinical laboratory service providers in cases where the misreporting of cervical slides is alleged.

In previous roles with two leading healthcare firms in Ireland, Mark has represented the interests of private consultants and GPs on behalf of the largest indemnifier operating in Ireland, as well as private hospitals and other healthcare service providers on the instructions of their Irish and international indemnifiers and insurers.

mmccabe@mhc.ie
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About Eimear

Eimear is a Partner in our Corporate team. She advises on a range of corporate matters and is particularly active in the healthcare and energy sectors.

Eimear is recognised for her significant experience acting in the sale, purchase and restructuring of healthcare ass...

About Eimear

Eimear is a Partner in our Corporate team. She advises on a range of corporate matters and is particularly active in the healthcare and energy sectors.

Eimear is recognised for her significant experience acting in the sale, purchase and restructuring of healthcare assets. She advises many of the leading Irish and European operators and organisations on their portfolios of Irish healthcare assets.

She has extensive experience advising on renewable energy transactions having acted for many of the prominent developers and investors in the Irish energy sector. In addition, Eimear worked for a number of years as in-house counsel in a well-known renewables energy company.

Eimear joined us in 2015 having previously worked in-house and in corporate departments of other Dublin law firms. Due to her valuable experience working in industry, she understands clients’ needs and is commercial and solution focused in her approach.

elyons@mhc.ie
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About Kevin

Kevin is Co-Head of our Tax team. Kevin advises domestic and international clients on the tax aspects of doing business in Ireland.

Prior to joining us, Kevin spent 6 years advising on international tax structuring activities and tax controversy with a major inter...

About Kevin

Kevin is Co-Head of our Tax team. Kevin advises domestic and international clients on the tax aspects of doing business in Ireland.

Prior to joining us, Kevin spent 6 years advising on international tax structuring activities and tax controversy with a major international technology company and, before that, Kevin held roles in the tax groups of another leading Irish law firm and a Magic Circle law firm in London.

Kevin’s experience offers a unique perspective to clients operating internationally and in Ireland and in supporting the implementation of their business strategies in a tax efficient and compliant manner.

Kevin works with international groups on cross-border tax structuring, assisting with the design of their global holding, financing, intellectual property and supply chain structures in Ireland and internationally. He also advises clients on the use of holding companies in Ireland, migrations, M&A, reorganisations and private equity investment structures.

Kevin brings significant tax experience in financial services matters, including structured finance transactions, RMBS, CMBS and CLOs, and on real estate investment structures and on tax controversy matters, both in Ireland and other territories.

kmangan@mhc.ie
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About Michael

Michael is a Partner in our Commercial Department. With over 20 years’ experience, he is a regulatory specialist with a focus on content and communications regulation.

Technology companies are subject to an increasingly complex legal and regulatory landscape in ...

About Michael

Michael is a Partner in our Commercial Department. With over 20 years’ experience, he is a regulatory specialist with a focus on content and communications regulation.

Technology companies are subject to an increasingly complex legal and regulatory landscape in the EU, particularly as it relates to harmful and illegal online content. Michael is centrally involved in assisting some of the world’s largest technology companies navigate these laws, from understanding whether and how they apply to designing effective and efficient compliance measures with minimal impact on business.

Michael advises clients on all aspects of the EU’s Digital Services Act as well as on related laws such as the AVMS Directive, Terrorist Content Online Regulation, CSAM Regulation Proposal and Ireland’s Online Safety and Media Regulation Act.

Michael also has intimate knowledge of the EU electronic communications regulatory framework, including its complex ePrivacy rules, which now apply to a wide range of technology companies.

mmadden@mhc.ie
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