Children’s inheritance rights in Ireland

A recent study found that around two-thirds of adults in Ireland do not have a valid will?* This can have an impact on children, as Irish inheritance law determines how a person’s assets are distributed when they pass away without a will. In this article, we discuss the rights of beneficiaries of a will in Ireland and how estates are divided.

*https://www.royallondon.ie/press-releases/2025-press-releases/july-2025/End-of-Life-Planning-July-2025/

The Succession Act, 1965 was introduced to reform how property is inherited in Ireland, especially when someone dies without a will (intestacy). Before this law, surviving spouses and family members were often left with inadequate provisions. The Act governs both spouses’ and children’s inheritance rights in Ireland, ensuring estates are distributed fairly under intestacy.

To sum up the terms of the Act:

• If you have no spouse or civil partner and no children, your estate will be divided equally between your parents (or entirely to one parent if only one survives). 
• If you have no spouse, children, or parents, the estate will be shared among siblings, or the nearest equal relationship following a strict order of succession.
• Spouses automatically inherit a portion of the estate under the legal right share.
• Children have rights to challenge a will under Section 117.

With a will: A valid will allows a parent to distribute their estate according to their wishes. Children don’t have a legal right to part of the estate like spouses do. However, they are able to challenge a will under Section 117 of the Succession Act, 1965 if they believe they have been inadequately provided for or unfairly excluded from an inheritance.

Without a will: If a parent dies without a valid will (intestate), the estate is distributed according to the Succession Act, 1965. Children, whether they are minors, adults, or adopted, have the right to inherit from the deceased parent, but the amount depends on whether there is a surviving spouse or not:

• No surviving spouse: The entire estate is divided equally among the children.
• Surviving spouse: The spouse receives two-thirds of the estate, and the remaining third is divided equally among the children.

If there are no children or spouse, the estate may pass to parents, siblings, or other relatives according to the intestacy rules.

If someone dies without a valid will in Ireland, their estate is distributed according to the intestacy rules outlined in the Succession Act, 1965. These rules set out who inherits and in what order based on who the deceased person is survived by (the next of kin):

• Spouse or civil partner: Inherits the entire estate if there are no children. Receives two-thirds if there are children (or grandchildren), with the remaining one-third divided equally among the children.

• Children (no spouse or civil partner): The estate is divided equally among the children (or their children if they are deceased).

• Parents (no spouse, civil partner, or children): The estate is divided equally among them, or entirely to one parent if only one is alive.

• Brothers and sisters only: The estate is shared equally among them, with the children of any deceased sibling inheriting their parent’s share.

• Nieces and nephews only: The estate is divided equally among surviving nieces and nephews.

• Other relatives only: The estate is divided equally among the nearest equal relatives.

• No surviving relatives: The estate passes to the State.

Under inheritance law in Ireland, the surviving spouse of someone with a will has a statutory protection called the legal right share. This means the spouse can claim a fixed portion of the estate even if the will gives them nothing. The legal right share applies only where there is a will (testate).

If you pass away with a will, the legal right share depends on whether you have children:

• Without children: your spouse or civil partner is entitled to one-half of your estate.

• With children: your spouse or civil partner is entitled to one-third of your estate.

Your spouse can give up their rights to this share. They might do so before entering into marriage or a civil partnership, or they might choose for that share to go to children or other beneficiaries instead.

And if you leave your spouse or civil partner a gift in your will, they can either accept the gift instead of taking their legal right share, or they can claim their share and keep the gift as part of it (if the gift is worth less than the share).

Although parents in Ireland are not required to leave a fixed share of their estate to their children, the law requires them to make reasonable financial provision for children in their will. The term “proper provision” is the legal test used by courts when a child challenges a will. It questions whether the parent has met their moral duty to provide for that child.

The court will look at the situation at the time of the parent’s death and consider factors such as:

• The child’s age and dependency

• The child’s financial position and whether they already have savings or income, for example from a trust

• The size and nature of the estate

• Gifts or financial support already given

Probate is the legal process that confirms the validity of a will and grants authority to manage a deceased person’s estate. In Ireland, probate is usually required when someone dies leaving assets in their sole name and a grant of representation is needed to transfer ownership of those assets.

The probate process involves identifying the deceased’s assets and debts, settling any outstanding taxes or liabilities, and distributing what remains of the estate to the beneficiaries in accordance with Irish inheritance law.

When probate is needed, a personal representative is appointed to oversee the process. In Ireland, an executor is appointed when the deceased has left a valid will. An administrator is appointed when there is no will or if the appointed executor cannot fulfil their duties. In either case, their role is to ensure that the estate is handled properly and assets are distributed according to Irish inheritance law and the wishes of the deceased.

Yes. If they are held solely in the deceased person’s name, bank accounts in Ireland are usually subject to probate, but some exceptions apply:

• With joint accounts, funds typically pass automatically to the surviving account holder

• Some banks may release smaller account balances without full probate

Banks may require a grant of probate or letters of administration before releasing the funds to beneficiaries. The executor or administrator will need to contact the bank to confirm exactly what documentation is needed.

Scenario: Fiona, who is married with two adult children, passes away with a valid will.

Assets: House worth €600,000 and savings of €300,000.

Distribution according to will: Fiona’s will directs her entire estate to be divided equally between her two children.

Legal right share: Under inheritance law in Ireland, if a deceased person has a spouse and children, their spouse is entitled to one-third of the estate, even if the will provides otherwise.

Calculation:

• Total estate value: €900,000 (€600,000 + €300,000)

• Spouse’s legal right share: One-third of €900,000 = €300,000

Inheritance distribution:

• Spouse inherits: €300,000.

• Each child inherits: €300,000.

This example shows how Irish inheritance law ensures that even with a will in place, a portion of the estate is reserved for the spouse, with the remainder divided equally among the children.

Scenario: Billy, married with two minor children, dies without a will.

Assets: House worth €450,000 and savings of €90,000

Distribution according to Irish intestacy rules:

Spouse entitled to two-thirds of estate. €540,000 x ⅔ = €360,000

Children’s share: Remaining sum = €180,000. Each child inherits €90,000.

This example shows how, even without a will, children have inheritance rights in Ireland, receiving a statutory share after the spouse’s legal right share is accounted for. 

Because individual circumstances can vary, consider seeking legal advice when making a will or planning your estate.

In Ireland, divorce (or the dissolution of a civil partnership) changes how inheritance works between former partners:

• Inheritance rights: Once a divorce or dissolution is finalised, you no longer automatically inherit from your former spouse or civil partner when they pass away.

• Will provisions: Your ex-spouse or civil partner can still choose to include you in their will. If they name you as a beneficiary in a valid will, you would inherit according to their wishes.

In Ireland, inheritance rights for couples that live together differ from those for married couples or civil partners:

1. No automatic rights: If you are in a cohabiting relationship, and you pass away without a will, your partner does not automatically inherit any part of your estate, regardless of how long you’ve lived together.

2. Jointly owned items: Assets that you jointly own with your partner will automatically pass to them and do not form part of your estate. However, capital acquisitions tax may still apply in certain cases.

This means that cohabiting couples would have to make a will if they want to ensure their partner inherits from their estate, as they are not automatically covered under Irish inheritance law.

In Ireland, inheritance tax, also known as capital acquisitions tax (CAT), applies to gifts and inheritances. You can receive gifts and inheritances up to a certain value over your lifetime without having to pay CAT. The exact threshold depends on your relationship to the person giving the gift or inheritance. For more information, see our page on gift tax in Ireland.

If you inherit an asset (e.g. a property or shares) and then sell it later on, capital gains tax (CGT) may apply on the increase in value from the time you inherited it to the time you sell it. CGT rates and exemptions may apply depending on the type of asset and how long you hold it.

If you’ve received an inheritance yourself, you might be thinking about how best to manage it. One approach is to place funds in a savings account while deciding on your next steps.

At Raisin, you can explore fixed term and flexible savings accounts with competitive interest rates, and manage your funds from a single login. Plus, deposits of up to €100,000 per person, per bank are legally protected by the national deposit scheme of the country where the bank is headquartered. 

Learn more about how Raisin works or register and log in today to start saving with confidence.