Probate – McGrath Mullan Solicitors Dublin

Capital Acquisitions Tax (CAT) in Ireland

Julie Mullan — Fri, 15 May 2026 06:35:00 +0000

CAT is the tax on gifts and inheritances.

It applies when you inherit or receive a gift over a taxfree threshold.
The amount you can receive taxfree depends on your relationship to the giver, divided into thresholds (closest relatives get the highest threshold).
Previous gifts or inheritances in your lifetime are aggregated and taken into account.
Anything above the combined threshold is taxed at 33%.
CAT is paid by the person receiving the gift or inheritance.
Irishsituated property can be liable to CAT even if the people involved live abroad.

Some gifts or inheritances can attract tax relief, for example:

Agricultural Relief
Reduces the taxable value of qualifying farmland and buildings by 90%, if conditions are met (e.g. beneficiary is a farmer).
Business Relief
Reduces the taxable value of qualifying business assets (including shares in trading companies) by 90%.
Dwelling House Exemption
Full exemption where the beneficiary lived in the house for 3 years before the inheritance and continues to live there for 6 years after, and does not and has never owned another home.
Heritage Property Relief
Exemption or reduction for properties of national, historic, artistic or scientific importance, subject to public access and upkeep conditions.

Some gifts can be made tax free, for example:

Small Gift Exemption
You can receive up to €3,000 per year from each person completely taxfree. This does not reduce your lifetime CAT threshold.
Gifts within CAT thresholds
Gifts are taxfree until your lifetime threshold is exceeded, based on your relationship to the giver.
Spouse or Civil Partner Gifts
All gifts between spouses or civil partners are fully exempt from CAT, no matter the amount.

If you would like legal advice on gifts, inheritance or any other legal matter, please contact us here info@mcgrathmullan.ie or call us here +353 (0) 1 873 5012

Why Recognising Foreign Divorces Matters in Irish Probate

Hannah Clinton — Wed, 03 Dec 2025 10:37:47 +0000

When someone dies with Irish Assets, Irish law gives certain rights to their spouse ie. a share of their estate. But what if that person was divorced abroad? If Ireland doesn’t recognise the divorce, the former spouse might still be treated as a legal spouse and therefore could seek to claim part of the estate. This can cause difficulties for executors and beneficiaries.

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.

Affidavit of testamentary capacity

McGrath Mullan — Mon, 19 May 2025 17:34:17 +0000

When a person dies, one common question which can arise is whether they had mental capacity at the time they made their will. For a will to be valid, the person making the will must have testamentary capacity (i.e. be of sound disposing mind) at the time of the making of the will.

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

Hannah Clinton — Mon, 12 May 2025 07:26:22 +0000

Under Irish succession law, a child is not automatically entitled to benefit under a parent’s will. If a parent wants to disinherit a child or children they are perfectly entitled to do so.

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:

Is the child of an age and situation in life where they may reasonably expect support from their parent;
Did the parent owe a moral duty to provide for the child, and did he in fact fail that duty;
Has the parent made provision for expensive education or other gifts, which would discharge the moral obligation;
‘Proper provision’ is to provide within the parent’s means – but this does not mean it must be adequate;
Has the child an exceptional talent that should be fostered;
Has the child a physical or mental disability;
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

McGrath Mullan — Mon, 28 Apr 2025 13:31:09 +0000

When someone passes away their estate or assets pass to their personal representative.

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:

Obtain a death certificate.

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

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.

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.

Decide whether to appoint a Solicitor.

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.

Identify the deceased’s assets.

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

Funeral bills for example.

Identify any beneficiaries.

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.

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:

The Importance of Making a Will

Jessica O'Reilly — Mon, 07 Apr 2025 14:05:45 +0000

Making a Will ensures that, when you die, your property and other possessions go to the people that you choose. Often, we have the mistaken belief that those who we leave behind can sort out things amongst themselves. However, this should not be left to chance. If you don’t make a Will, the Rules of Intestacy apply, meaning your estate is distributed in accordance with the law.

5 Reasons to make a Will:

It allows for your estate to be distributed in accordance with your wishes and not according to the law.
You get to choose your Executor(s). The role of the Executor(s) is to ensure that your wishes, as set out in your Will, are carried out.
A Will is particularly important if you have children or dependants who may not be able to care for themselves in the event of something happening to both parents. In a Will you can appoint guardians and trustees to look after and provide for your children.
A Will can have the added benefit of minimising tax liability on beneficiaries.
It is cheaper and faster to administer your estate with a will, rather than an intestacy.

Making a Will does not take long to do and will give you peace of mind.

Don’t delay, contact us today in relation to making your Will.

To speak to one of our experienced Solicitors, you can contact us by phone on 01 8735012 (Dublin office) / 049 8541137 (Oldcastle office) or email us at info@mcgrathmullan.ie

Will & Probate Resources from McGrath Mullan LLP:

Citations in Probate: What to Do When an Executor Delays Grant of Probate

McGrath Mullan — Tue, 18 Mar 2025 07:29:03 +0000

We are often approached by beneficiaries of estates inquiring about their rights when the Legal Personal Representative of a deceased person is refusing or delaying to take steps to extract a Grant of Probate/Letters of Administration.

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

Julie Mullan — Tue, 04 Mar 2025 09:40:38 +0000

The Succession Act 1965 provides a spouse with some protection if they are disinherited or left less than they may have expected under a will.

Under the provisions of Section 111 of the Act, where a deceased has left a will, regardless of the terms of it, a spouse is automatically entitled to half of a deceased’s estate where there are no children and 1/3 of the estate where there are children.

In the event that a spouse is left less than the legal right share in a deceased’s will, he or she can elect to take the legal right share in place of the bequest under the will.

It may also be possible to take the family home in satisfaction of this legal right share.

The executor is obliged to inform the spouse of this entitlement and strict time limits apply. If you have any questions about a Legal Right Share please contact Julie Mullan. info@mcgrathmullan.ie

More legal articles on probate from McGrath Mullan:

Irish Grant of Probate, foreign domicile.

Julie Mullan — Fri, 21 Feb 2025 13:50:33 +0000

More and more, we are receiving inquiries from lawyers in other countries seeking assistance in extracting Grants of Probate for people who have died domiciled in other countries, but who have left assets in Ireland.

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 and quickly.

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 Julie Mullan, info@mcgrathmullan.ie.

Probate and the Rights of Co-Habitants

Julie Mullan — Wed, 18 Sep 2024 07:23:27 +0000

Under the Civil Partnership and Certain Rights and Obligations of Co-Habitants Act 2010, a couple is deemed to be co-habitants when they have lived together as a couple in an “intimate and committed relationship” for in excess of five years (or 2 years if there are children of the relationship) before the date of death of one of them.

The Act provides a surviving co-habitant with an entitlement to seek maintenance against the estate of the deceased. The court may award financial provision if it believes the surviving cohabitant was financially dependent on the deceased. The court will look at every aspect of their relationship – duration, financial independence, age, etc. in coming to a decision.

Under the Act, the onus is on the surviving co-habitant to make the claim and proceedings must be brought within 6 months of the Grant of Probate/Letter of Administration issuing.

For more information on the Rights of Co-Habitants in Probate matters, please contact us at info@mcgrathmullan.ie. Thank you.