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 Daragh

Daragh is head of our Debt Capital Markets and Structured Finance and Derivatives teams. He is a dual qualified solicitor, admitted in Ireland and England & Wales, practicing Irish and English law.

He has extensive cross border experience acting regularly on internatio...

About Daragh

Daragh is head of our Debt Capital Markets and Structured Finance and Derivatives teams. He is a dual qualified solicitor, admitted in Ireland and England & Wales, practicing Irish and English law.

He has extensive cross border experience acting regularly on international debt capital markets, structured finance and securitisation transactions. His practice covers publicly offered and private placements of listed and unlisted debt securities. In addition, he also provides transactional and regulatory advice to a number of multilateral development banks on Irish, English and public international law.

Daragh previously worked as legal counsel with Black Sea Trade and Development Bank, a multilateral development bank, and as a privatisation lawyer with the Kosovo Trust Agency, which was the European Union/United Nations mandated privatisation agency in Kosovo.

doshea@mhc.ie
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About Christine

Christine served as Chair from 2020 to 2024 and is currently a partner in our International Asset Finance team. She is consistently recognised as an eminent lawyer in the financial services and aviation sectors.

Christine is renowned in the market for her pragmatic ...

About Christine

Christine served as Chair from 2020 to 2024 and is currently a partner in our International Asset Finance team. She is consistently recognised as an eminent lawyer in the financial services and aviation sectors.

Christine is renowned in the market for her pragmatic and commercial approach, particularly on challenging transactions. Her depth of expertise means that she is frequently able to pre-empt issues for clients.

Her award-winning practice focuses on international transactions in areas such corporate lending, project and acquisition finance and asset financing. She is a trusted advisor to domestic and international corporate clients, institutions and the aircraft industry.

codonovan@mhc.ie
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About Catherine

Catherine is a Partner in the Employment Law & Benefits team. Catherine has over 20 years’ experience practising exclusively in the area of employment law and has been involved in many leading employment law cases.

She is the former Chair of the Law Society of Ire...

About Catherine

Catherine is a Partner in the Employment Law & Benefits team. Catherine has over 20 years’ experience practising exclusively in the area of employment law and has been involved in many leading employment law cases.

She is the former Chair of the Law Society of Ireland’s Employment and Equality Law Committee and in that role made various submissions to the Irish Government on matters of Irish employment law.

Catherine advises on all contentious and non-contentious employment law matters with a particular expertise in equality issues and age-related matters. She advises clients in all sectors to include the regulated financial services sector and sports sector.

Catherine regularly appears on national radio and in the national media/press as an employment law thought-leader.

coflynn@mhc.ie
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About David

David is a Partner in our Corporate team. He specialises in mergers and acquisitions, private equity and venture capital. David acts for some of Ireland’s leading corporates and entrepreneurs from high growth to IPO.

David advises clients on the structuring of acquisiti...

About David

David is a Partner in our Corporate team. He specialises in mergers and acquisitions, private equity and venture capital. David acts for some of Ireland’s leading corporates and entrepreneurs from high growth to IPO.

David advises clients on the structuring of acquisitions and divestments both in Ireland and on a cross border basis. He acts as trusted advisor to general partners and limited partners on the structuring of venture capital funds and the investment of those funds. David also has extensive experience in advising global corporates and international private equity firms on merger and acquisition transactions and intra-group restructurings.

David advises companies on the establishment of operations in Europe or those wishing to do business through Ireland. He is known as a problem solver and a skilled negotiator who always puts his clients first.

dodonnell@mhc.ie
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About Kady

Kady is a Partner on our Employment Law & Benefits Team. Kady provides strategic and commercial advice to international and domestic clients across all aspects of contentious and non-contentious employment law. Kady is particularly experienced in advising international companie...

About Kady

Kady is a Partner on our Employment Law & Benefits Team. Kady provides strategic and commercial advice to international and domestic clients across all aspects of contentious and non-contentious employment law. Kady is particularly experienced in advising international companies on restructuring strategy, including advising on employment due diligence, employee consultation and on complex TUPE transactions.

Clients rely on Kady to successfully guide them through sensitive HR issues, including complex workplace investigations and dismissals. Kady is an experienced litigator and regularly appears before the Workplace Relations Commission, Labour Court and the civil courts on behalf of clients.

Kady advises clients in the public and private sector.

koconnell@mhc.ie
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About Irene

Irene Nic Chárthaigh is a Partner in our Financial Services team, specialising in high value, complex loan portfolio trades as well as loan-on-loan financing.

Irene is a trusted advisor to a range of financial institutions from major Irish banks and private equity...

About Irene

Irene Nic Chárthaigh is a Partner in our Financial Services team, specialising in high value, complex loan portfolio trades as well as loan-on-loan financing.

Irene is a trusted advisor to a range of financial institutions from major Irish banks and private equity funds to international investment banks and corporate borrowers. Her extensive expertise covers all aspects of banking and financial services including real estate, corporate and multi-jurisdictional financing transactions. Irene’s nuanced understanding of these complex transactions makes her a reliable partner for clients seeking astute legal
counsel.

She is well known for acting across both sides of significant loan portfolio disposal and acquisition transactions. Irene is frequently credited for her project management skills and her practical ability to guide clients through each stage of complex loan portfolio transactions in a clear and concise manner.

iniccharthaigh@MHC.ie
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About Jevan

Jevan works in our Privacy & Data Security team and is Head of our San Francisco office. He works with the world’s leading tech companies to find solutions to complex and challenging privacy and data protection problems. Clients know him for providing pragmatic, commercially-f...

About Jevan

Jevan works in our Privacy & Data Security team and is Head of our San Francisco office. He works with the world’s leading tech companies to find solutions to complex and challenging privacy and data protection problems. Clients know him for providing pragmatic, commercially-focused advice.

Jevan acts as GDPR counsel for many of the West Coast’s best-known internet services companies, advising on matters including the development of structures for international data transfers and data flows, the management and remediation of global data breaches, engagement with global regulators and responding to statutory data protection inquiries, the development and launch of new and cutting-edge products with compliant user interface and user experience.

In addition, he frequently advises clients on how to handle and respond to data subject access requests, including responding to regulatory complaints and formal investigations.

jneilan@mhc.ie
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About Ronnie

Ronnie is a partner in our Employment Law and Benefits team. He provides strategic advice on restructuring, re-organisation and general employment-related matters. Clients know Ronnie for providing strategic, pragmatic and proactive advice.

He advises a broad range of ...

About Ronnie

Ronnie is a partner in our Employment Law and Benefits team. He provides strategic advice on restructuring, re-organisation and general employment-related matters. Clients know Ronnie for providing strategic, pragmatic and proactive advice.

He advises a broad range of domestic and international clients on both contentious and non-contentious matters.

Ronnie acts for numerous clients in the financial services sector.

In addition, he is an experienced litigator in the various employment law fora.

Ronnie frequently supports the corporate team in corporate transactions, including in the due diligence process and in drafting appropriate warranties and indemnities.

rneville@mhc.ie
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About Deirdre

Deirdre is Head of our Planning and Environment Law team. Her extensive expertise includes advising on the planning aspects of major state infrastructure projects, particularly in the energy sector.

Deirdre practises in both contentious and non-contentious planning an...

About Deirdre

Deirdre is Head of our Planning and Environment Law team. Her extensive expertise includes advising on the planning aspects of major state infrastructure projects, particularly in the energy sector.

Deirdre practises in both contentious and non-contentious planning and environmental law. She has extensive experience in advising and acting for state bodies on major projects relating to all aspects of the consenting process including compulsory acquisition.

Clients value Deirdre’s pragmatic and practical style of legal advice.

Prior to joining the firm Deirdre worked for a state body responsible for the development of energy infrastructure.

dnagle@mhc.ie
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About Alice

Alice is a Partner in our Corporate department, specialising in Charity & Not-for-Profit. She helps charities navigate their legal, regulatory and governance issues successfully, so that they can focus on their mission and service delivery.

Alice provides strategic advi...

About Alice

Alice is a Partner in our Corporate department, specialising in Charity & Not-for-Profit. She helps charities navigate their legal, regulatory and governance issues successfully, so that they can focus on their mission and service delivery.

Alice provides strategic advice to charities and not-for-profits, to enable them to plan future service delivery, expansions and restructures, depending on the needs of their sector. She has a particular specialism with charities facing challenges and particularly supports boards in this regard.

She is regarded as a leading practitioner in her field. Her practice serves a very wide variety of organisations with a focus on healthcare, education, housing and religious charities.

alicemurphy@mhc.ie
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Questions and answers about Inheritance Law

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