What is probate?
Probate is the legal process of administering a person's estate after they die. It involves validating their will (if they have one), valuing their assets, paying any taxes owed, and distributing what's left to their beneficiaries.
When the process is complete, the Probate Office issues a legal document allowing the executor to access bank accounts, sell property, and distribute the estate.
Critical point:The person administering the estate (the executor or administrator) bears personal liability. If assets are distributed incorrectly, creditors are overlooked, or taxes are filed late, the executor may be personally liable—not the estate. This is why professional oversight matters.
When is probate required?
Probate is usually required if the deceased owned property in their sole name, or had significant funds in a bank account. However, it is not always required. You may not need probate if:
- The estate is small (typically under €25,000, though banks have different thresholds).
- Assets were held jointly as "joint tenants" (e.g., a family home or joint bank account), which pass automatically to the surviving owner.
- Accounts had a nominated beneficiary (like some Credit Union accounts).
Don't assume probate isn't needed.Many families think assets held jointly or small accounts avoid probate, but banks often require it regardless. An early consultation with a solicitor clarifies your situation—we can facilitate this.
Probate vs. Letters of Administration
The terminology depends on whether there is a will:
- Grant of Probate: Issued when there is a valid will. The person named in the will (the Executor) applies for it.
- Letters of Administration: Issued when there is no will (intestacy). A close relative (the Administrator) applies for it, and the estate is distributed according to strict legal rules.
The probate process step by step
- Secure the estate and gather documents: Find the original will, death certificate, and gather details of all assets and debts.
- Value all assets: Everything must be valued as of the date of death. This includes getting professional valuations for property and land.
- Prepare the Inland Revenue Affidavit: A detailed sworn document listing all assets, debts, and beneficiaries submitted to Revenue before the Grant can be issued. Errors here delay Revenue clearance by weeks or months. Common mistakes: undervaluing property, forgetting foreign assets, or misclassifying asset types (e.g., business assets often qualify for relief). A solicitor and tax advisor working together from the start catch these mistakes and protect the executor from liability.
- File tax returns: Any Capital Acquisitions Tax (CAT) or Capital Gains Tax (CGT) must be calculated and filed.
- Apply to the Probate Office: Submit the application for the Grant of Probate or Letters of Administration.
- Collect and distribute assets: Once the Grant issues, the executor can close bank accounts, sell property, and pay beneficiaries.
- File final accounts: A final statement showing all money in and out of the estate.
How long does probate take?
In Ireland, probate typically takes between 6 to 12 months. Gathering the initial information and valuations can take 2-3 months. Once the application is submitted to the Probate Office, it can take another 12-16 weeks for the Grant to issue, depending on current backlogs.
What does probate cost?
Costs vary depending on the complexity of the estate, but generally include:
- Solicitor fees: Typically range from €2,000 to €5,000+, or sometimes a percentage of the estate (1-2%). We recommend agreeing a fixed fee upfront.
- Valuation fees: A professional property valuation usually costs €150 - €300 per property.
- Probate Office fees: A sliding scale based on the estate value (e.g., €500 for an estate worth €500,000).
- Tax Advisor fees: If required for complex CAT/CGT calculations.
Why coordinate professionals upfront? If a solicitor and tax advisor work independently, you may pay each for overlapping work (e.g., asset discovery, value assessment). Coordinating them from day one reduces overall cost and prevents the executor from managing three separate relationships while grieving.
Capital Acquisitions Tax (CAT) explained
CAT is the tax paid by the person receiving the inheritance. It is charged at 33% on amounts above certain tax-free thresholds. The thresholds depend on the relationship to the deceased:
- Group A (€400,000): Children (including adopted and stepchildren).
- Group B (€40,000): Siblings, nieces, nephews, grandchildren.
- Group C (€20,000): Anyone else (friends, distant relatives).
Note: Inheritances between spouses or civil partners are completely exempt from CAT.
Tax planning opportunity:If you're inheriting agricultural land or a business, you may be eligible for relief reducing the taxable inheritance by up to 90%. A tax advisor must claim this within strict timeframes—it doesn't apply automatically. Non-resident beneficiaries face different tax rules. Missing these windows costs thousands.
Capital Gains Tax (CGT) on inherited property
When you inherit property, you are deemed to acquire it at its market value on the date of death. If you later sell the property for more than that date-of-death value, you may be liable for CGT (33%) on the difference.
Checklist: Documents you'll need
- Original Death Certificate
- Original Will (if there is one)
- PPS numbers for the deceased and all beneficiaries
- Details of all bank accounts, pensions, and life insurance
- Title deeds or details of any property owned
- Details of any outstanding debts or mortgages