Legal

• Estate: everything the person owned and owed at the time of death (bank accounts, investments, property, personal belongings) and liabilities (loans, credit cards, mortgages, bills).
• Personal representative: the person with legal authority to deal with the estate. This includes:
  • Executor — named in a will.
  • Administrator — appointed when there is no will (or no executor can/will act).
• Probate: the court process that confirms a will is valid and gives authority to administer the estate.
• Grant of Probate: the document that gives an executor legal authority to manage the estate.
• Letters of Administration: the document that gives an administrator authority to manage the estate (commonly where there is no valid will).
• Grant of representation: a general term that can mean either a Grant of Probate or Letters of Administration.
• Beneficiary: a person or organisation entitled to inherit under a will or under intestacy rules.
• CAT (Capital Acquisitions Tax): the Irish tax that can apply to gifts and inheritances received by a beneficiary (subject to thresholds and exemptions).

The executor (or administrator) is responsible for dealing with the estate. In Ireland, many organisations will not release assets or transfer property until a grant has issued (or until they are satisfied no grant is needed).

Common responsibilities

• Secure property and important documents.
• Notify banks, insurers, pension providers, employers, and relevant organisations.
• Identify and value assets and liabilities.
• Keep clear records of money in/out of the estate.
• Apply for a Grant of Probate or Letters of Administration if required.
• Pay funeral expenses, administration costs, debts, and taxes.
• Distribute the remaining estate to the people entitled.

If you don’t want to act

If you are named as executor but do not want to take on the role, you may be able to step back (for example, by renouncing, depending on the circumstances). If you have already started dealing with the estate, get advice before doing anything that could be treated as “intermeddling” (starting administration).

The estate can include

• Cash, bank and credit union accounts.
• Investments, shares, savings products.
• Property and land in the deceased’s name (and sometimes their share of jointly owned property).
• Vehicles, jewellery, valuables, personal possessions.
• Money owed to the deceased.
• Life insurance and pension death benefits (this depends on how the policy/scheme is set up).

Debts and expenses are paid first

In most cases, beneficiaries inherit only after the estate’s legitimate costs and debts have been dealt with. If you distribute too early and a debt or tax bill appears later, the personal representative may have to recover funds.

Who you need to notify depends on the person’s circumstances (work, social welfare, property, vehicles, passports, pensions, business interests). Keep a simple checklist and keep copies of what you send.

Common organisations to contact

• Banks / credit unions: ask about their process, whether accounts should be frozen, and what they need (often a death certificate and, later, a grant if required).
• Revenue: estate/administration paperwork, and CAT obligations for beneficiaries where relevant.
• Department of Social Protection: state payments, bereavement supports, and stopping/adjusting benefits.
• Employer / pension administrator: final pay, death in service benefit, occupational pensions.
• Insurers: life insurance, home insurance, motor insurance.
• Local authority: property-related matters, local charges, housing-related accounts.
• Passport / travel documents: cancellation where appropriate.
• Utilities and subscriptions: electricity, gas, broadband, phone, streaming services, etc.

Who pays the debt?

Debts are normally paid from the estate. Family members are not usually personally responsible for the deceased person’s debts unless they are also legally liable (for example, a joint debt, a guarantee, or a debt in their own name).

Joint debts and shared bills

• Joint loans / joint credit: the surviving borrower may remain responsible.
• Household bills: if others continue living in the home, ongoing bills may still need paying by those using the services.
• Check for insurance: some loans or mortgages have protection policies that may help (policy terms apply).

If the estate cannot pay (insolvent estate)

If debts and costs exceed assets, the estate must be handled carefully. The order you pay creditors can matter, and paying beneficiaries before settling liabilities can create legal risk. If you suspect insolvency, get professional advice early.

Joint bank accounts

Where an account is held jointly, the bank may treat the funds as passing to the surviving account holder, but banks still typically require a death certificate and may impose restrictions while they update records. Ask the bank what their rules are.

Joint-owned property

How a property share passes after death depends on how ownership is structured (for example, joint tenancy vs tenants in common). In broad terms:

• If ownership passes by survivorship, the deceased’s share may pass automatically to the survivor.
• If the deceased owned a defined share, that share may pass under the will (or intestacy) and may require a grant and conveyancing steps.

If you are unsure how the property is held, a solicitor can check the title position and advise on the correct route.

If there is a mortgage, the lender generally expects payments to continue while the estate is being administered. Options typically include maintaining payments, refinancing, or repaying the mortgage (often from the estate or sale proceeds).

If a beneficiary wants to keep the home

• Check affordability and lender requirements.
• Confirm whether insurance or a protection policy may assist.
• Plan for conveyancing and any tax implications (CAT depends on relationship and thresholds).

If the home will be sold

Sale proceeds are commonly used to repay any outstanding mortgage before the remaining funds are distributed. Keep detailed records of costs (maintenance, insurance, utilities, legal fees).

Some financial institutions may release funds without a grant for small estates, but thresholds and requirements vary by provider. Always ask the bank/credit union what they require for the specific account and balance.

Even where a grant is not issued, you still need to handle the estate properly: identify debts, pay legitimate expenses, and keep records.

What is probate?

Probate is the legal process for dealing with an estate. If there is a will, the executor applies for a Grant of Probate. If there is no will (or no executor can act), an appropriate person applies for Letters of Administration. These are often referred to together as a grant of representation.

When is a grant commonly needed?

• When assets are in the deceased’s sole name above a provider’s threshold.
• When shares/investments require legal authority to transfer.
• When the deceased owned property (or a share requiring transfer or sale).
• When institutions insist on a grant as part of their risk controls.

When might a grant not be required?

• Where assets are genuinely small and providers release them without a grant.
• Where assets pass automatically (for example, some survivorship arrangements).
• Where benefits pay directly to a nominated beneficiary (depends on the policy/scheme).

Official resources (Ireland)

Timelines vary. If anything is complex (property, foreign assets, business interests, family dispute), a solicitor can reduce risk.

In Ireland, inheritances and gifts can be subject to Capital Acquisitions Tax (CAT). CAT is generally a tax on the beneficiary (the person receiving the gift or inheritance), subject to thresholds, exemptions, and aggregation rules.

What you should know

• Spouses/civil partners may be exempt in many situations (subject to conditions).
• There are relationship-based group thresholds and lifetime aggregation rules.
• The headline CAT rate is commonly stated as 33%, but rules can change.
• Certain reliefs/exemptions can apply depending on asset type and circumstances.

Revenue guidance (CAT)

Practical tip: keep paperwork (valuations, statements, dates) for property, shares, and business assets. It makes tax/admin much easier.

Lifetime gifts can affect CAT because Ireland uses lifetime aggregation within the relevant group threshold. Some gifts may be exempt (for example, small gift exemptions), and transferring assets for less than market value can be treated as a gift for CAT purposes.

If you suspect significant lifetime gifting, gather records early (bank transfers, dates, valuations). This helps with accurate reporting.

• Ask close family/friends if they know where it is stored.
• Check the home: an “important documents” folder, safe, filing cabinet.
• Look for solicitor correspondence, invoices, or storage certificates.
• Check email for law firm names or appointments.
• If a solicitor is involved, they can often confirm whether they hold the original will.

If you find a will, keep it safe and avoid marking or stapling it.

If someone dies without a valid will, their estate is distributed under intestacy rules. Who inherits depends on family circumstances (spouse/civil partner, children, other relatives). Intestacy can become complicated in blended families, where relationships are strained, or where there are assets outside Ireland.

Common issues

• Unmarried partners may not have the same automatic inheritance position as spouses/civil partners.
• Disputes are more likely when wishes were never written down.
• Property-heavy estates often require a grant and legal help.
• Children under 18 can create additional legal/trust considerations.

Challenges typically involve the validity of the will, capacity, undue influence, fraud, or whether proper provision was made in particular circumstances.

What to do first

• Ask the personal representative for timelines and a clear explanation of next steps.
• Request an outline of estate assets, debts, and what has been paid so far.
• Get specialist legal advice before assets are distributed if concerns remain.

Some estates can be handled without a solicitor, especially where assets are simple and family relationships are cooperative. Professional help is often worth it where there is complexity or risk.

Common “complex” situations

• Property transfers or sales.
• Foreign assets or cross-border family issues.
• Business interests, farms, or significant investments.
• Potential CAT exposure or unclear valuations.
• Disputes (or the risk of disputes).
• Insolvent estates.

A bequest is a gift left in a will. Bequests can be specific (an item), pecuniary (a sum), or residual (the remainder of the estate).

Bequests can fail if the asset no longer exists at death, if a beneficiary dies first and the will doesn’t address it, or if the will terms are unclear.

Pet care is not automatic. If a pet is left behind, it helps if the family already knows what the person wanted and who can take responsibility.

• Ask a trusted person in advance if they can care for the pet.
• Record wishes in a will and/or a letter of wishes.
• Consider leaving funds to help cover ongoing care.
• Keep vet and routine details accessible (without putting passwords in a will).

Enduring Power of Attorney (EPA)

An EPA allows someone to make decisions for you if you lose capacity, typically around property and financial matters, subject to Irish law.

Advance Healthcare Directive

An advance healthcare directive can record treatment preferences (including refusals) for situations where you cannot communicate. Share copies with key people (GP, family, care team).

A digital legacy can include email, social media, photos/videos, cloud storage, online banking, payment apps, subscriptions, reward points, and cryptocurrencies. Even with a grant, providers often have strict processes for access and closure.

• Create an inventory of key accounts and assets.
• Store access details securely (e.g., a password manager).
• Do not put passwords in a will.
• Use provider tools where available (legacy contacts/account managers).
• For crypto: ensure trusted people can locate access details, or funds may be unrecoverable.

Do I have to pay a loved one’s debts?

Usually no. Debts are normally paid from the estate. You may only be personally liable if you are also legally responsible for the debt (for example, a joint loan or guarantee).

How do I know if I need a grant?

Ask each bank/provider what they require for the specific asset and value. A grant is commonly needed for larger balances, investments, and property in the deceased’s sole name.

Who pays “inheritance tax” in Ireland?

CAT is generally a tax on the beneficiary (subject to thresholds and exemptions). Use Revenue guidance for the latest rules.

This page provides general legal information for Ireland (Republic of Ireland) and does not constitute legal advice. Laws, tax rules, and outcomes depend on individual circumstances and can change. If you are unsure, dealing with a complex estate, or facing a dispute, consider speaking with a qualified solicitor or tax professional.