Ireland
Succession:
Tax:
Geographic
Legal right share, CAT thresholds, Probate Office requirements, dwelling house exemption, expanded distributionOrder (nephews_nieces, grandparents, uncles_aunts, first_cousins)
Irish succession law — Succession Act 1965, spouse legal right share, Section 117 moral duty provision, Capital Acquisitions Tax, intestacy distribution, dwelling house exemption, civil partnership provisions
Maintained by
Testate Technologies Ltd
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Extension Fields
| Field | Type | Req | Description |
|---|---|---|---|
| capitalAcquisitionsTax | object | Capital Acquisitions Tax (CAT) thresholds — Irish equivalent of inheritance tax | |
| civilPartnershipProvisions | object | Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 | |
| dwellingHouseExemption | object | CAT Section 86 dwelling house exemption — inherited home exempt if beneficiary lived there 3+ years prior and continues 6 years after | |
| enduringPowerOfAttorney | object | Irish EPA — different from English LPA. Must be registered with the court before it can be used. | |
| intestacyRules | object | Distribution order under Part VI of the Succession Act 1965 | |
| legislativeChanges | array | Tracked changes to Irish succession legislation | |
| notes | string | ||
| probateProcess | object | Irish probate process — Probate Office or District Probate Registry | |
| section117Claim | object | Section 117 moral duty provision — court can order provision for children if testator failed in moral duty | |
| section56Advancement | object | Advancement provisions under Section 56 of the Succession Act 1965 — lifetime gifts to children brought into account on intestacy | |
| spouseLegalRightShare | object | Spouse legal right share under Succession Act 1965 s.111 — 1/3 with children, 1/2 without. Cannot be defeated by will. |
Example Scenarios
2 case studies use this extension.
Brennan & Costa
Boutique cross-border law firm handling estates where Irish retirees own property in Portugal
Harrison Marsh LLP
Eliminating re-keying across 5,000 probate cases a year
At a Glance
Get in touch
Have a question about Ireland or want to contribute? We'd love to hear from you.
Subject: Jurisdiction Enquiry — Ireland