On 9^th September 2026, the Irish Government received the green light to proceed with drafting the Irish Nationality and Citizenship (Amendment) Bill 2026, which will result in a significant tightening of the requirements for citizenship by naturalisation. As it stands, the current rules remain in place, but if the new Bill is signed into law (possibly by Christmas), the following changes might apply:

1. Reckonable Residence – We will see an increase from 5 years reckonable residency requirement to 8 years reckonable residency before one is eligible to apply. For the purposes of clarity, years 1 to 6 can be spaced out over a period of 10 years. And years 7 and 8 will require continuous residence in the State during that time period.
2. Continuous Residence Prior to Application – The current 12 months continuous residence prior to application requirement will increase to 24 months continuous residence prior to application.
3. Spouse / Civil Partner of an Irish Citizen – The current 3 years reckonable residency requirement will increase to 5 years reckonable residency. It is also proposed that the non-national spouse / civil partner must be married for at least 5 years at the time of application.
4. Immigration Compliance – Where it is found that an applicant has committed an immigration offence, whether prior to the making of their application, or during the processing stage, this may result in their application being refused.
5. Social Welfare Restrictions – The new rules suggest that if an applicant has been in receipt of a prescribed social welfare payment or housing support in the 2 years prior to making their application, their application may be refused. This also applies to applicants who owe money to the Revenue Commissioners, The Department of Social Welfare, or any other Government body. However, an exception may be made to the social welfare / housing support rule where the Minister is satisfied that it was for a period of 6 months or less during the preceding 2 year period.
6. Language Requirements – Applicants must demonstrate a proficiency of the Irish language, the English language, or Irish sign language, to such a standard. It is not yet clear how this will be tested, but that at least proficiency in one of the above languages will be required.
7. Economic Self-Sufficiency – It is proposed that at the time of application, the applicant must be in receipt of a minimum level of income which will take into account CSO data on annual earnings and labour costs, the cost of living, along with other relevant matters.
8. Civic Awareness – A basic knowledge of how Irish society, government and how the Irish Constitution operates will be a necessary requirement when applying for citizenship. Again, how this will be tested is yet to be known.

The above changes are in line with the Government’s recently published draft Bill, however, whether all of these changes will take effect, and to what extent, is yet to be known.

But if you are currently eligible, or almost eligible to apply for citizenship before the end of 2026, we strongly recommend you apply as soon as possible.

If you would like to book an appointment to discuss this in detail, please do not hesitate to contact our office.

More Legal News from McGrath Mullan Solicitors:

• Changes to Irish Naturalisation rules
• Continuous Residence and Naturalisation
• Reckonable permissions for Naturalisation
• Three useful tips for your application for Irish Naturalisation
• The Good Character Test in Naturalisation Applications
• New scorecard approach for Naturalisation applications
• Is it possible to obtain Irish citizenship through marriage?
• Citizenship Applications can now be made online
• Irish Citizenship by Descent
• Irish Citizenship for Children

McGrath Mullan LLP is pleased to invite members of the Brazilian community in Ireland to a practical legal seminar designed to help attendees better understand their rights under Irish law.

Taking place at the Law Society of Ireland on Friday, 31 July, this informative afternoon will cover four key areas of law that affect many individuals and families living in Ireland: Property Law, Employment Law, Family Law, and Immigration Law.

Attendees will gain practical insights into:

• Buying property in Ireland
• Employment rights and workplace protections
• Separation and divorce proceedings
• Work permits and Irish citizenship

The seminar will be delivered by experienced solicitors from McGrath Mullan LLP and will include a dedicated Q&A session, providing attendees with the opportunity to gain clarity on important legal issues affecting their everyday lives.

Event Details

Venue: Law Society of Ireland, Blackhall Place, Dublin 7
Date: Friday, 31 July
Time: 1:00 PM – 5:30 PM

Whether you are purchasing your first home, navigating workplace issues, considering separation or divorce, or seeking information about immigration pathways, this seminar offers practical guidance in a clear and accessible format.

Places are limited and advance registration is required.

Register Here.

About McGrath Mullan LLP

McGrath Mullan LLP provides practical, client-focused legal advice across a range of practice areas, including Property, Employment, Family, and Immigration Law. Learn more about our services and commitment to the Brazilian community in Ireland on our Brazilian page.

To be eligible to change your employer, you must meet the following conditions:

• You must have been working in Ireland with your permit for at least 9 months
• For a GEP, your new role must be the same type of employment as your current role
• For a CSEP, your new role must be within the same general category of employment as your current role
• Your current permit must be valid for at least another 2 months at the time of the application
• You must start your new job within 1 month of the application being granted

If the new role is not the same job type as the current job (for GEPs), or not within the same general category of roles (for CSEPs), then a change of employer application will not be possible and a new permit application will need to be made.

The application is made online via the Department of Enterprise, Trade and Employment’s employment permit portal and there is no application fee.

If the application is granted, an updated permit will be issued with the new employer’s details included – but significantly, the duration of the employment permit is not affected or extended in any way.

A person may apply for a change of employer up to three times in total.

If you would like advice on whether you may be eligible for a change of employer application or would like our assistance with an application, please do not hesitate to contact us at 01 873 5012 or info@mcgrathmullan.ie and we would be glad to assist you.

More legal articles from McGrath Mullan:

• Employment Visa Appeal
• Continuous Residence and Naturalisation
• Eligibility for a Stamp 4 EUFAM application based on marriage or de facto partnership with an EEA National
• Employment Permits for Circus Artistes in Ireland: Key changes coming from November 2025
• The 50:50 Rule in Ireland’s Employment Permit System: Legal Basis, Exceptions and Recent Amendments
• Recognition of Foreign Divorces
• General Employment Permits – What you need to know

When an application for a Grant of Probate (or Letters of Administration with Will Annexed) is filed with the Probate Office, it is generally accepted that the Probate Office will assume the will was made by a person of sound disposing mind. However, some indicators may cast doubts on this assumption. For example:

• The death certificate indicates any one of the following causes of death either as a main cause of death or a co-existing condition: Alzheimer’s, dementia, cognitive impairment.
• Testator died in a psychiatric institution.
• Testator died a ward of court.

In these cases, generally, and to avoid any potential for conflict, the Probate Office will look for an affidavit of testamentary capacity.

Ideally the  GP of the deceased at the time they made their will will execute the affidavit. If this is not possible (e.g. if the GP has since died) the Probate Office will accept an affidavit of testamentary capacity from a GP who was not the testator’s GP at the time of execution of the will but instead became their GP afterwards. In some cases, where a doctor’s affidavit is not available, the Probate Office will accept an affidavit from the solicitor who took the instructions and prepared the will. 

If you would like any help with this or any other legal issues, please get in touch with McGrath Mullan info@mcrgrathmullan.ie  or call us here +353 (0) 1 873 5012 .

More Articles from McGrath Mullan:

• 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
• Importance of carrying out a Planning Search before signing contracts for the purchase of a property

In order for the next-of-kin or beneficiaries to receive their inheritance the deceased’s estate needs to be ‘administered’ through the Probate Office of the High Court by the personal representative (Executor or Administrator).

 For a personal representative, tackling the process of taking out a Grant of Probate/Letters of Administration when a loved one dies can be very daunting.

Regardless of the type of estate that has to be processed, the following steps usually will all have to addressed:

1. Obtain a death certificate.

Without a death certificate, the process cannot begin at all.

2. Find the original Will.

The Will is often among the deceased’s personal papers or may be with their former solicitor or a family member.

3. Identify the personal representative (Executor or Administrator).

This Executor will be apparent from the terms of the Will. If there is no Will or if no Executor has been appointed or can be identified under the Will, then an Administrator has to be identified. This is governed by The Succession Act 1965 and is usually the deceased’s next of kin.

4. Decide whether to appoint a Solicitor.

5. Make sure any house/property is properly insured.

This is step often forgotten. If the deceased left a house which is now empty, it is important to notify the insurer of the change of circumstances to make sure the policy remains fully valid and up to date.

6. Identify the deceased’s assets.

7. Identify any liabilities which have to be paid from the estate.

Funeral bills for example.

8. Identify any beneficiaries.

9. Compile other administration information such as:

PPS no of deceased, names, address and PPS number of each beneficiary – any non-resident beneficiary must attend to obtaining a PPS number from the Department of Social Protection. Obtain details from all beneficiaries of any prior gifts (more than €3,000.00) or inheritances received for any source.

10. File the application.

Once all of the above has been compiled the application can be prepared to submit to the Probate Office and Revenue Commissioners. Both applications are filed simultaneously with the Probate Office.

If you would like any help with this or any other legal issues, please get in touch with McGrath Mullan info@mcrgrathmullan.ie  or call us here +353 (0) 1 873 5012 .

Legal articles on related topics from McGrath Mullan:

• Residential Zoned Land Tax (RZLT)
• The Importance of Making a Will
• Importance of carrying out a Planning Search before signing contracts for the purchase of a property
• Citations in Probate: What to Do When an Executor Delays Grant of Probate
• Irish Grant of Probate, foreign domicile

The Tax becomes due 3 years after the land the land is zoned and deemed serviced. This means the first annual payment for many kicks in soon.

Owners of land that is deemed liable for the RZLT must file a return and pay any tax due by 23 May 2025.

If you are an owner of land what do you need to do?

• Check with your local authority if your land zoned as Residential on their dedicated RZLT map;
• If it is, check if it registered for Local Property Tax;
• If it is, then you do not have to pay RZLT;
• If your land is registered for Local Property Tax, but is greater is size than 1 Acre – then you need to file a return only;
• If it is not registered for LPT,  then you must file a return and pay the RZLT by 23^rd May 2025.

The RZLT maps for those liable for the tax in 2026 have been published and can also be checked.

Vendors of land that is Liable for RZLT

If you are selling land that is liable for RZLT, the you must notify the Revenue Commissioners in advance of completing the sale – you will need help from you solicitor to so this. McGrath Mullan are ready to help, please contact us here – info@mcrathmullan.ie or call us here +353 (0) 1 873 5012

Other legal articles by McGrath Mullan:

• The Importance of Making a Will
• Spouse of an Irish Citizen Visa Application
• Importance of carrying out a Planning Search before signing contracts for the purchase of a property
• Citations in Probate: What to Do When an Executor Delays Grant of Probate
• Starting a Business in Ireland: The Start-up Entrepreneur Programme (STEP)
• Irish Grant of Probate, foreign domicile

In such cases a beneficiary can issue a Citation in the High Court Probate Office requiring the Legal Personal Representative to either prove the will or, if there is no will, to extract a Grant of Letters of Administration.

In order to issue the citation, the beneficiary would need to swear an affidavit setting out the facts and the efforts made by the beneficiary to contact the Legal Personal Representative to get them to act. If the Probate Officer is satisfied, an order is made to issue a Citation. The original Citation is then served personally on the Legal Personal Representative who has 8 days to enter an appearance. If they do not they are deemed to have renounced their entitlement to extract a grant. In that event an Administrator is identified who can extract a Grant of Letters of Administration and administer the estate.

NOTE  No court proceedings can be brought against an executor by a beneficiary without leave of the court until 1 year after the date of death. This year is known as the Executor’s Year.

For more information on Administration of Estates please contact McGrath Mullan now. info@mcgrathmullan.ie or +353 (0) 1 873 5012

For more Probate resources from McGrath Mullan:

• Wills and a Spouse’s Legal Right Share
• Irish Grant of Probate, foreign domicile.
• Probate and the Rights of Co-Habitants
• Disputing a Will in Ireland
• Probate: 10 Steps to Kick-Start the Administration Process

Many landlords and tenant seek to let property on short term leases of between 12 months and 4 years and 9 months.

The reason the cut-off point of 4 years 9 months is used is because once a tenant is in occupation for more than 5 years they obtain a statutory entitlement to a new long lease of up to 25 years at market rent.

This can be at odds with the landlord’s long term strategy for the use of the property.

Often tenants are asked to sign a renunciation – a legal acknowledgement by the tenant that even if the tenant remains in occupation for 5 years or more, they will not automatically be entitled to a new long lease.

The tenant needs obtain independent legal advice before signing the renunciation.

We can advise landlords and tenants on the merits of putting a renunciation in place before entering into short terms leases of commercial property. Contact our team today at info@mcgrathmullan.ie

More legal resources from McGrath Mullan:

• Changes to the Employment Permit Act 2024 – Employees & Employers
• Probate: 10 Steps to Kick-Start the Administration Process
• Transfer of the family home from sole name into joint names of both spouses 2024
• Changes to Commercial Rates 
• Enduring Power of Attorney

Thank you

Merry Christmas & Happy New Year

If you believe you have Italian ancestry and wish to explore the possibility of obtaining Italian citizenship, we are here to assist you every step of the way. From gathering the necessary documentation to navigating the application process, we provide expert guidance tailored to your individual needs.

Italian citizenship by descent is a meaningful way to reconnect with your heritage while unlocking opportunities for travel, work, and residence within the European Union.

If you wish to have assistance with the process, please contact us today at info@mcgrathmullan.ie