The death of a loved one is a deeply emotional time, and it can be difficult to know where to start with the practical matters that follow. Alongside arranging the funeral and supporting family, there are important legal steps that must be taken to manage the person’s affairs. This includes dealing with probate, wills, inheritance, and any debts or taxes left behind.
At Anthony Joyce & Co Solicitors, we help families and executors handle these legal responsibilities with clarity and compassion, ensuring that everything is done in accordance with Irish law and the deceased’s wishes.
Probate in Ireland – What It Means and How It Works
Probate is the legal process that confirms a will is valid (if one exists) and authorises the executor to manage the estate. If there is no will (known as dying intestate) the estate is divided under the Succession Act 1965.
The process usually involves:
- Completing the Statement of Affairs (Probate) Form SA.2 online via Revenue’s myAccount or ROS, then printing the Notice of Acknowledgement (Probate) to submit with your application.
- Applying to the Probate Office or, if the deceased had a fixed place of abode within that district, a District Probate Registry, for appointment as the legal personal representative.
- Paying debts such as loans, mortgages, credit cards, and funeral expenses.
- Distributing the remaining assets to the rightful beneficiaries.
While delays have been reported in the Dublin Probate Office in recent years, timelines are improving in 2025. Processing times can still vary depending on complexity, disputes, and where the application is filed.
The Role of Wills and Trusts
A well-drafted will clearly sets out how a person’s assets should be divided, reducing the risk of family disputes and speeding up administration.
Trusts, whether created during life or in a will, can be used to:
- Provide for minor children.
- Support beneficiaries with special needs.
- Manage assets for individuals who may need help handling their inheritance.
What Happens Without a Will?
If there is no will, Irish intestate succession rules apply:
- If there is a spouse only (no children), they inherit the entire estate.
- If there is a spouse and children, the spouse gets two-thirds and the children share the remaining third equally.
- If there are children only (no spouse), they inherit the estate in equal shares.
- If there are no spouse or children, the estate passes to parents, siblings, nieces/nephews, or more distant relatives in a set order under the Succession Act.
- If no relatives can be found, the estate goes to the State.
Inheritance Disputes in Ireland
Even with a valid will, disputes can occur. Common situations include:
- A surviving spouse claiming their legal right share under section 111 of the Succession Act (half of the estate if there are no children, or one-third if there are).
- Children making a Section 117 application if they believe the deceased failed in their moral duty to provide for them, though courts will only intervene in exceptional cases.
- Challenges to the validity of the will (e.g., claims of undue influence, fraud, or lack of capacity).
- Disagreements over how the will is interpreted.
Having a professionally drafted will greatly reduces the risk of these disputes.
Debts and Taxes After Death
Before an estate can be distributed, debts must be settled and taxes paid. These can include:
- Inheritance Tax (Capital Acquisitions Tax) – payable by beneficiaries if the value of their inheritance exceeds the relevant tax-free threshold.
- Capital Gains Tax – usually no CGT is payable on death, but it can apply if an inherited asset is sold later.
- The deceased’s final income tax return, covering the period from the start of the tax year to the date of death.
Assets That Pass Outside Probate
Some assets do not form part of the probate process:
- Jointly owned property held as joint tenants normally passes directly to the surviving owner. If the property is held as tenants in common, the deceased’s share passes under the will or intestacy rules.
- Joint bank accounts may pass automatically to the surviving account holder, depending on the intention when the account was opened.
- Credit union accounts with a valid nomination can be paid directly to the nominated person, up to the current limit of €27,000 (amounts above this fall into the estate).
- Life insurance policies paid to a named beneficiary.
Even if these assets bypass probate, inheritance tax may still apply.
Funeral Arrangements and Burial Rights
Funeral arrangements are normally decided by the family or executor. As wills are often read only after the funeral, it’s best to make your wishes known in advance or arrange a prepaid funeral plan to avoid disagreements at a difficult time.
While funeral planning is not strictly a legal issue, families often turn to solicitors with questions about burial rights, funeral expenses, and how these costs are covered from the estate. We are here to provide clarity and reassurance on these practical matters as part of the probate process.
We’re Here to Help
Dealing with the legal side of a loved one’s death can be overwhelming. At Anthony Joyce & Co Solicitors, our probate and estate team will guide you through every step, from applying for probate to resolving disputes, ensuring that your loved one’s wishes are respected and the law is followed.
Contact us today for expert advice on probate, wills, inheritance tax, and estate administration in Ireland.
