Probate in Ireland: What to Do When a Loved One Dies

Overview

When someone close to you passes away, the last thing you want to think about is paperwork. But within days of a death, families in Ireland are usually faced with a series of legal and practical questions that cannot be put off.

These questions often include locating the will, registering the death, dealing with the bank, and working out who has authority to act on the deceased’s behalf.

This guide is written for families who have lost someone, who have never been through this before, and who are trying to do the right thing without quite knowing what that looks like.

It sets out, in plain language, what probate is in Ireland, when it is needed, and what the process actually involves.

The first practical steps

Before anything legal happens, there are a number of immediate practical matters to deal with.

A doctor will issue a Medical Certificate of the Cause of Death, which is needed to register the death with the local Registrar of Births, Deaths and Marriages.

Death certificates can usually be obtained shortly afterwards, and you will need several originals. Banks, insurers, the Department of Social Protection, the Revenue Commissioners, and pension providers will all ask for one.

The funeral and burial or cremation arrangements come next, and these are frequently funded directly from the deceased’s bank account.

Most Irish banks will release funds for funeral expenses on production of an invoice and a death certificate, even before probate has issued. It is worth asking, as many families do not realise this is an option.

Locating the will

The next step is to find out whether the deceased left a will.

The will may be held by their solicitor, lodged with a bank, kept at home, or stored in a safe deposit.

There is no central register of wills in Ireland, which can make this surprisingly difficult.

If you suspect a will exists but cannot find it, it is worth contacting any solicitor the deceased used recently and any bank where they held accounts.

A valid Irish will sets out who the executor is and how the estate is to be distributed.

If there is no will, the deceased is said to have died intestate, and the rules of intestacy in the Succession Act 1965 determine who inherits.

What is probate?

Probate is the umbrella term for the legal process by which the assets of a deceased person are gathered in, debts and taxes are paid, and what remains is distributed to the beneficiaries.

Strictly speaking, a Grant of Probate is the court order issued where there is a will, confirming the executor’s authority.

Where there is no will, a similar order called Letters of Administration Intestate is granted to the next of kin.

There are also hybrid grants, known as Letters of Administration with Will Annexed, used where there is a will but the named executor is unable or unwilling to act.

In each case, the document issued by the Probate Office, or by a District Probate Registry outside Dublin, is what banks, the Land Registry, and other institutions will usually demand before releasing or transferring the deceased’s assets.

When is probate needed?

Not every estate requires a grant.

Where the deceased held assets only in joint names with a surviving spouse or partner, typically a family home and a joint bank account, those assets pass by survivorship and do not normally require probate.

Small balances in a single bank account, usually under €25,000, though each bank applies its own threshold, may also be released on production of a death certificate and an indemnity.

In most other cases, including sole-name property, investments, shares, larger bank balances, or business interests, a grant will be required.

Solicitors are routinely instructed at this point because the application process is technical, the consequences of getting it wrong are real, and Revenue’s requirements have become more demanding in recent years.

The role of executor or administrator

The person who applies for the grant is the executor where there is a will, or the administrator where there is not. They are known collectively as the personal representative.

This role carries genuine legal responsibility.

The personal representative must identify and gather in all of the deceased’s assets, ascertain and discharge all liabilities, including utility bills, credit cards, mortgages and any outstanding tax.

They must also file the necessary returns with the Revenue Commissioners, distribute the estate in accordance with the will or the rules of intestacy, and maintain proper accounts for the beneficiaries.

Personal representatives can be held personally liable for losses caused by failures in administering the estate. For estates of any complexity, that is reason enough to instruct a solicitor.

The probate process step by step

While every estate is different, the process generally follows the same shape.

First, the personal representative gathers information. This usually involves writing to every bank, insurer, pension provider, share registrar and other relevant body to obtain valuations as at the date of death.

Property is valued by an auctioneer. Shares and business interests are valued by a professional.

Since 2020, the personal representative or their solicitor files the Statement of Affairs, known as Form SA.2, with the Revenue Commissioners online via ROS or MyAccount.

This form sets out a complete schedule of assets and liabilities, identifies the beneficiaries, and discloses prior gifts that may affect Capital Acquisitions Tax thresholds.

Revenue then issues a Notice of Acknowledgement, which is required by the Probate Office.

The probate application and grant

A formal application is prepared for the Probate Office in Dublin or the relevant District Probate Registry.

The application package includes the original will, where one exists, the SA.2 acknowledgement, an Oath of Executor or Administrator, and supporting documents specific to the estate.

Once the application is in order, the grant is issued.

Probate Office processing times have improved significantly from the post-COVID backlog but remain a real factor in planning.

Applications are routinely returned for correction where there are defects, so careful preparation matters.

Administration and distribution

Once the grant has issued, banks and other institutions will release funds to the personal representative.

Debts are paid first, then any tax, and only then are the beneficiaries paid out.

The personal representative is not obliged to distribute the estate within twelve months of the death, often referred to as the executor’s year.

In practice, it is often unwise to distribute the estate before tax matters are concluded.

Capital Acquisitions Tax

Beneficiaries, not the estate itself, are liable for Capital Acquisitions Tax, known as CAT, on inheritances above the relevant tax-free threshold.

The thresholds depend on the relationship between the deceased and the beneficiary.

A child inheriting from a parent benefits from the most generous Group A threshold, currently €400,000.

Siblings, nieces, nephews and grandchildren fall within Group B, currently €40,000.

All other beneficiaries fall within Group C, currently €20,000.

CAT is charged at 33% on the excess.

CAT is a real planning consideration during a person’s lifetime, and a real compliance issue once they have died.

Beneficiaries are responsible for filing their own CAT returns where they cross the relevant threshold, but in practice the personal representative’s solicitor will usually handle this as part of administering the estate.

Where things get complicated

A number of issues recur in practice and can substantially extend the time and cost of administering an estate.

A dissatisfied family member may challenge the validity of a will on grounds such as lack of testamentary capacity, undue influence, or improper execution.

A child of the deceased who believes the parent failed in their moral duty to make proper provision for them may bring a claim under section 117 of the Succession Act 1965.

The time limit is strict: six months from the date the grant of representation issues, with no power in the court to extend it.

A surviving spouse or civil partner has a statutory entitlement to a portion of the estate, regardless of what the will says. This is one-half where there are no children, and one-third where there are children.

Property abroad, foreign bank accounts, or beneficiaries living outside Ireland all add complexity, sometimes including the need for ancillary grants in the relevant jurisdiction.

Where a beneficiary cannot be located, additional steps and sometimes insurance are required before the estate can safely be distributed.

Each of these issues is manageable with proper advice, but each is a reason to take legal advice early rather than later.

How long does it take?

The honest answer is that probate often takes longer than families expect.

A straightforward estate where the will is clear, the assets are local, and the family is in agreement can typically be completed in nine to fifteen months from start to finish.

Anything involving property sales, business interests, foreign assets, or family disputes can take considerably longer.

Probate Office waiting times have improved meaningfully from their post-COVID peak but still add weeks rather than days to the timeline.

When to instruct a solicitor

You are not legally required to instruct a solicitor to extract a grant of probate, and a personal applicant route is available.

For a very small estate, that can be appropriate.

But for most families, the combination of Revenue compliance, the technical requirements of the Probate Office, and the personal liability of the personal representative make solicitor involvement the sensible choice.

If you have recently lost someone and are unsure where to start, the most useful first step is a short initial consultation.

Bring whatever documents you have, including the death certificate, anything that looks like a will, recent bank statements, property deeds, and any correspondence that has already arrived at the house.

A solicitor will tell you within an hour whether a grant is needed, what documents will need to be assembled, and roughly what the costs and timescale will look like.