The legal framework
The Succession Act 1965 protects the surviving spouse or civil partner with a legal right share: one half of the estate where there are no children, one third where there are. It applies whatever the will says, and the spouse elects between the share and any legacy. Children have no fixed share, but section 117 allows a child to apply where the parent failed in their moral duty to make proper provision. Ireland did not opt into the EU Succession Regulation, so its own conflict rules continue to apply.
The legal right share makes Ireland a hybrid: freedom of testation for children, forced heirship for the spouse. A will that leaves everything to the children is therefore only partly effective if a spouse survives.
Section 117 is real. Irish courts have made awards to adult children where a parent gave far more to one sibling, or where a child had a disability, though the threshold — a positive failure of moral duty — is demanding.
Cohabitants are protected by the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, which allows a qualified cohabitant to apply for provision from the estate. It is a claim, not an entitlement, and it must be brought within strict time limits.
Ireland is a member state of the European Union but did not opt into Regulation (EU) No 650/2012 on succession, so Irish conflict-of-law rules continue to apply to cross-border estates.
Key points
| Statute | Succession Act 1965 |
|---|---|
| Spouse's legal right share | One half without children, one third with children |
| Children | No fixed share; a section 117 claim for failure of moral duty |
| Intestacy | Spouse two thirds and children one third; spouse takes all if no children |
| Cohabitants | May claim redress under the 2010 Act; not heirs on intestacy |
| EU Regulation | Ireland did not opt in; Irish conflict rules apply |
In practice
- Locate the will and extract a grant of probate, or letters of administration on intestacy.
- Notify the spouse of the right to elect between the legal right share and the legacy left by the will.
- Value the estate and file the Statement of Affairs with Revenue.
- Pay capital acquisitions tax where a beneficiary exceeds their group threshold.
- Note the six-month limit for a section 117 application from the grant.
Cost and coverage
Probate fees are modest. Solicitors commonly charge a percentage of the estate or an hourly rate. Capital acquisitions tax is charged at 33 % above the beneficiary's group threshold, with a full exemption between spouses and civil partners and a dwelling-house relief in defined circumstances.
Recent changes
Reform of the section 117 jurisdiction and of the position of cohabitants is discussed periodically; the legal right share of the spouse has remained unchanged since 1965.
Where to go
- Probate Office and District Probate Registries
- Revenue Commissioners, for capital acquisitions tax
- Law Society of Ireland, for solicitor referrals
- Citizens Information, for plain-language guidance
- Courts Service, for contested applications
Worth knowing
Because Ireland is outside the EU Succession Regulation, an Irish estate with assets on the Continent may still be split between two laws — the very problem the Regulation was designed to remove.
Frequently asked questions
Can I leave my spouse out of my will in Ireland?
No. The legal right share gives them one half of the estate without children, one third with, whatever the will provides.
Do my children have a fixed share?
No, but a child may apply under section 117 if the parent failed in the moral duty to make proper provision.
Does the EU Succession Regulation apply?
No. Ireland did not opt in, so Irish private international law rules continue to govern cross-border estates.
What tax will my beneficiaries pay?
Capital acquisitions tax at 33 % above their group threshold; transfers between spouses and civil partners are exempt.
Official sources and links
- Citizens Information — official plain-language guide to rights and entitlements
- Irish Statute Book — legislation as enacted