Before transferring property to a child, it is important to understand the legal and financial consequences and to ensure that appropriate protections are in place.

1. Don’t Assume There Are No Tax Consequences

One of the most common misconceptions is that transfers between parents and children are tax-free.

Depending on the circumstances, the following tax implications may arise:

• Capital Acquisitions Tax (CAT)
• Capital Gains Tax (CGT)
• Stamp Duty

Obtaining tax advice before a transfer takes place can help identify available reliefs and avoid costly surprises.

2. Protect Your Right to Remain in the Property

Many parents transfer ownership of their home to a child without formally protecting their right to continue living there.

A properly drafted right of residence or right of occupation can provide security and peace of mind, particularly if family circumstances change in the future.

3. Consider the Impact on Other Family Members

A transfer to one child may be entirely justified, but if the reasons are not clearly communicated and documented, it can create misunderstandings and disputes among siblings later.

Careful succession planning can help avoid family conflict and ensure that your intentions are understood.

4. Think About Future Care Needs

Transferring property can have implications for long-term care planning, including potential considerations under the Fair Deal Scheme.

What appears beneficial today may have unforeseen consequences in later years if future care requirements arise.

5. Review Your Will

Once a property has been transferred, your existing will may no longer reflect your intentions.

For many families, a property transfer is one of the most significant financial decisions they will ever make. Taking both legal advice and tax advice at an early stage can minimise tax exposure and ensure that your wishes are carried out as intended.

More Legal News from McGrath Mullan Solicitors:

• Transfer of the family home from sole name into joint names of both spouses 2024
• The Importance of Making a Will
• Wills and a Child’s Entitlements
• Wills and a Spouse’s Legal Right Share
• Section 117 Applications – Where a parent has failed to provide for a child in their Will
• Disputing a Will in Ireland
• Affidavit of testamentary capacity
• Probate: 10 steps to kick-start the administration process
• Citations in Probate: What to Do When an Executor Delays Grant of Probate
• Enduring Power of Attorney

Under the Assisted Decision-Making (Capacity) Act 2015, the court can appoint a Decision-Making Representative (DMR) to make specific decisions on a person’s behalf. This may relate to matters such as healthcare, living arrangements, property, or finances.

How Does the Process Work?

The application begins with a medical assessment confirming that the person lacks capacity to make specific decisions. Once the capacity report is ready, you must prepare and submit three key documents to the Circuit Court office setting out the decisions that need to be made on the person’s behalf:

• Capacity Application
• Statement of Particulars
• Grounding Affidavit

The person concerned, their family members, and other relevant parties must be notified of the application before the Court hearing.

At the hearing, the Judge will consider the evidence and decide whether appointing a Decision-Making Representative is necessary. If appointed, the representative must act in accordance with the person’s wishes and preferences wherever possible.

What Happens After Appointment?

Once appointed, the Decision-Making Representative can carry out the responsibilities granted by the Court Order, such as managing finances, dealing with property, or making certain welfare decisions. They must also register with the Decision Support Service (DSS) and comply with ongoing reporting requirements.

Decision-Making Representative Orders provide an important safeguard for vulnerable adults who can no longer make certain decisions for themselves. They ensure that necessary decisions can be made while protecting the person’s rights, dignity, and independence as much as possible.

If you would like help with a DMRO or any other legal matter please contact us here info@mcgrathmullan.ie.

More legal article from McGrath Mullan:

• Irish Citizenship by Descent – are you entitled?
• Recent Changes to the Non-EEA Policy Document
• I have received a deportation notification in Ireland. What now?
• Court Directed Mediation
• Rights of Residence
• Advance Healthcare Directive
• Parent of an Irish citizen child: immigration permission in Ireland
• The Good Character Test in Naturalisation Applications 

What Happens When a Deed Goes Missing?

If the original deed is lost, the property can still be sold or registered. Tailte Éireann allows a copy of the deed to be used once certain conditions are met.

Step One: Prepare an Affidavit of Lost Deed

An Affidavit of Lost Deed explains who last held the deed, how it went missing, and what searches were carried out. 

 Step Two: Get a Title Bond (If Needed)

Even with an affidavit, some buyers or lenders want extra reassurance. A Title Bond is insurance that protects against risks associated with the missing deed, such as the risk that the deed was previously used as security for a loan. 

These insurance bonds are widely available in Ireland and are commonly used in property transactions. 

Step Three: Registration Can Proceed

Once all documents are complete, they can be submitted to Tailte Éireann so the transaction can move forward.

Our property team handles lost deeds regularly and can guide you smoothly through the process. Contact us here or email us info@mcgrathmullan.ie.

More property law articles from McGrath Mullan

• Thinking of Selling your Property? These are the Documents you Need.
• eConveyancing in Ireland
• Voluntary Transfer of Property or Land
• Importance of carrying out a Planning Search before signing contracts for the purchase of a property
• Risks when buying property at auction
• First-Time Buyers: Financial Help, Legal Advice, and What to Expect
• Changes to Residential Lettings Law

Under the Domicile and Recognition of Foreign Divorces Act 1986, Ireland will recognise a foreign divorce if it was granted in a country where either spouse was legally domiciled when the divorce was initiated. For divorces before 1986, older court rules apply.

Why It’s Important:

If the divorce isn’t recognised:

• The ex-spouse may have legal rights to the estate.
• Executors could face delays, disputes, or even Legal Proceedings against the Estate.

What should be done:

• Check if the deceased was divorced and if that divorce is valid in Ireland.
• Confirm where the spouses were domiciled at the time of the divorce.
• If there’s any doubt, get an Irish court ruling before distributing the estate.

Recognising foreign divorces isn’t just a technical detail—it’s essential to make sure the estate is divided correctly and to avoid costly mistakes

If you would like to speak to us about this or any other legal issue, please contact us at info@mcgrathmullan.ie.

More Probate Articles from McGrath Mullan LLM:

• Affidavit of testamentary capacity
• Wills and a Child’s Entitlements
• Probate: 10 steps to kick-start the administration process
• The Importance of Making a Will
• Citations in Probate: What to Do When an Executor Delays Grant of Probate
• Wills and a Spouse’s Legal Right Share
• Irish Grant of Probate, foreign domicile.
• Probate and the Rights of Co-Habitants

What is eConveyancing?

eConveyancing is the digital version of the legal process used to transfer property ownership. Instead of relying on paper documents and in-person meetings, everything is intended to handled online, from signing contracts to registering your new home.

Here’s how eConveyancing sets to benefit homebuyers:

• Faster Transactions: Traditional property deals can take up to 22 weeks. With eConveyancing, the goal is to reduce this to just 8 weeks.
• Less Stress: You’ll get real-time updates, fewer delays, and clearer communication between solicitors, banks, and local authorities.
• Remote Signing: No need to visit your solicitor’s office—digital signatures and secure online platforms make it easy to sign documents from home.

While eConveyancing is promising, it’s still being rolled out. Here are a few things to keep in mind:

• Not All Solicitors Are Digital Yet: Make sure your solicitor is familiar with eConveyancing tools.
• Some reforms won’t be fully in place until 2027.

Ireland’s move to eConveyancing is a game-changer for homebuyers. Whether you’re a first-time buyer or moving up the property ladder, understanding these changes will help you make informed decisions.

If you would like an help with conveyancing or econveyancing please contact us at info@mcgrathmullan.ie or 01 873 5012.

Replacing Brussels IIa, the regulation introduces two systems: 

• General Regime: Applies broadly to family law decisions. 
• Privileged Regime: Focuses on child return and access rights. 

A key jurisdictional shift is from domicile to habitual residence, emphasizing factual residence over intent to remain. However, domicile still matters in certain contexts, especially where national laws or non-EU cases apply. 

In Ireland, foreign divorces are recognized under the Domicile and Recognition of Foreign Divorces Act 1986, which requires that one spouse was domiciled in the granting country at the time proceedings began. This contrasts with the EU’s broader use of residency. 

For disputes over marital status or divorce recognition in Ireland, individuals may seek a court declaration under Section 29 of the Family Law Act 1995. 

If you are in need of legal assistance with your divorce, please do not hesitate to contact us at 01 873 5012 or info@mcgrathmullan.ie and we would be glad to assist you.

Legal articles by McGrath Mullan LLP:

• General Employment Permits – What you need to know
• Family reunification for spouses and partners of Irish nationals: What you need to know?
• Affidavit of testamentary capacity
• Probate: 10 steps to kick-start the administration process
• New guidelines published for Irish citizenship applications on the basis of Irish Descent and Irish Associations
• Wills and a Child’s Entitlements
• Naturalised Irish Citizen but living abroad?  Now read on…

However, after death, a child can make a claim to the court under section 117 of the Succession Act 1965 seeking a share of the parent’s estate on the following grounds:

The parent ‘has failed in his moral duty to make proper provision for the child in accordance with his means’.

In considering section 117 claims, a court will consider the entirety of the parent’s affairs. Certain criteria to consider were set out by Court in 2003 in ‘In the Estate of ABC deceased XC, YC & ZC v RT, KU & JL [2003]’ which include:

1. Is the child of an age and situation in life where they may reasonably expect support from their parent;
2. Did the parent owe a moral duty to provide for the child, and did he in fact fail that duty;
3. Has the parent made provision for expensive education or other gifts, which would discharge the moral obligation;
4. ‘Proper provision’ is to provide within the parent’s means – but this does not mean it must be adequate;
5. Has the child an exceptional talent that should be fostered;
6. Has the child a physical or mental disability;
7. Has the child worked, for example, on the parents farm, and lived with the assumption it would ultimately be his;

Although a court has very wide powers to make provision for an applicant child, it cannot in effect make a new will for the parent.

Any claim must be brought within 6 months of a Grant of Probate or a Grant of Probate with Will Annexed issuing from the Probate Office. There is no need for the personal representative to notify any child of their entitlements to bring such a claim.

For more information on children’s entitlements contact Hannah Clinton. Please get in touch with McGrath Mullan info@mcrgrathmullan.ie  or call us here +353 (0) 1 873 5012 .

For more Probate resources from McGrath Mullan

• Probate: 10 steps to kick-start the administration process
• The Importance of Making a Will
• Wills and a Spouse’s Legal Right Share
• Irish Grant of Probate, foreign domicile
• Probate and the Rights of Co-Habitants

With so many ex-patriots throughout the world, this is not surprising, with holiday homes, Euro bank accounts and shares being the most common assets.

In assessing the steps involved, consideration has to be given to how the relevant country of domicile’ probate legislation compares with ours and the language of the country. Applications can be tricky, not least because resources within the Probate Office do not allow for pre-approval of applications or admissibility of, for example, an Affidavit of Law. Nonetheless, we can navigate applications successfully.

By far the most common application is from the UK, but we have also dealt with applications where the deceased died domiciled in USA, Canada, South Africa, Germany and China.

We can help in advising the applicants of the necessary legal proofs, assisting with obtaining PPS (tax) numbers for deceased persons and beneficiaries and drafting and submitting the Probate applications, For assistance or inquiry, contact info@mcgrathmullan.ie

It is of vital importance that a purchaser of a second-hand property, ensure that they instruct a suitably qualified Engineer/Architect to carry out a structural survey report.

You may have come across the old Latin phrase “Caveat Emptor” which translates to “Let the Buyer Beware” or more loosely put “buy at your own risk”. When contracts have been signed and the Purchase has completed, there is no going back.

When instructing an Engineer/Architect to carry out a structural survey report, it is also necessary to have them carry out a boundary check on the property. This ensures that the boundary of the property on the ground, is adequately reflected in the corresponding map for the property and that all ancillary services are located within the property’s boundary, or not as the case may be. In the event of the latter, further investigations would need to be carried out and possible rectifications may be required, all of which can lead to additional costs and delays.

Most surveyors report, not only provide you with the assurance the that the property is structurally sound and that boundaries are correct, they also often flag any planning issues with the property and repair works that need to be carried out, which may not be so obvious to a prospective purchaser.

The day you buy is the day you sell, therefore, is it of paramount importance that a Purchaser obtain a structural survey report, to safeguard themselves and ensure that they will have no difficulties should they decide to sell the property later down the line.

If you would like to speak to our solicitors, please email us at info@mcgrathmullan.ie or phone us +35318735012 to book a consultation.

Lodging Your Claim

When lodging a Personal Injury claim it is important to remember that it takes time and is a lengthy process. If you have suffered from an injury, you have two years from the date of the accident to lodge a claim. The majority of personal injury claims must be lodged first through the Personal Injury Assessment Board (PIAB), with the exception of Medical Negligence cases.

Once you have contacted your Solicitor and had your initial consultation, your Solicitor will work on compiling all relevant information and evidence together to support your claim. The first form that will be completed is a ‘Form A’ which is a 13-page document that your Solicitor will help you complete. It costs €45 to submit a claim online and €90 if submitted by post.

When submitting a ‘Form A’, a Medical Report must also be submitted by your treating doctor or GP. This is one of the most important documents required to allow your case to progress.

Once your claim has been submitted, PIAB will acknowledge receipt of the application and will notify the person at fault of your claim known as the Respondent, who will have 90 days to respond to the claim.

Once the application has been submitted and accepted by PIAB, the two-year time limit in which you have to bring a personal Injury claim will be frozen, during the period of time in which PIAB take to assess the claim.

PIAB Assessment

• Determining the Value

Once the Respondent has been notified, they can agree to have your claim assessed.

The majority of Respondents agree to have the claim assessed.

To assess the claim fully, PIAB will determine the monetary value of your claim, meaning the compensation they believe you are entitled to. With the help of your Solicitor, we will complete a document for all ‘out-of-pocket expenses’ and ‘loss of earnings’ and provide proof of these to PIAB.

Once all of this information has been submitted to PIAB, they will make an assessment determining how much compensation they will award in respect of your claim. They do this by referring to the “Personal Injury Guidelines”, which are the current guideline levels in place for the awarding of compensation by PIAB and the Courts.

Once this assessment has been issued, you would need to consider the suggested compensation amount. Your Solicitor will be able to advise you on this; however, the decision to accept or reject the assessment will remain solely with you.

PIAB Assessment– Accepted

• Compensation Agreed

If the PIAB assessment has been accepted by both you and the Respondent, this means that you both agree that the compensation suggested by PIAB is appropriate for the injuries you have sustained.

To obtain the amount from the Respondent or their insurance company, PIAB will issue you with an ‘Order to Pay’ which is similar to a Court Order.

In the majority of cases, the Respondent is represented by an insurance company who will handle the matter on their behalf and any compensation awarded will most likely be paid by the insurer.

PIAB Assessment – Rejected

• Going to Court

Should either you or the Respondent reject the PIAB Assessment, you will be provided with the Authorization from PIAB. This document allows your Solicitor to issue Court Proceedings against the person at fault for your accident/injury.

Your Solicitor will gather further updated information and evidence from you to support your claim and will instruct a Barrister to prepare the necessary Legal Proceedings to progress the case to Court for a Judge to decide on the outcome.