Estate planning · Ireland
Estate planning lawyer in Ireland: use the freedom Irish law gives you
Irish succession law leaves you far more room to decide who inherits than most continental systems — but the legal right share of a spouse, Capital Acquisitions Tax and compulsory land registration all shape the result. Tell us once about your situation and we will match you with an estate planning lawyer in Ireland who works with wills, succession and inheritance tax every day.
- Wills, succession and the legal right share
- Capital Acquisitions Tax and Form IT38
- Land and title registration with Tailte Éireann
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Estate planning in Ireland
What an Irish estate plan has to take into account
Estate planning in Ireland is unusual by European standards: there is no civil code and no forced heirship. Irish succession law, built on the Succession Act 1965 and on case law, gives you broad freedom to decide who receives what — limited mainly by the legal right share of a surviving spouse or civil partner, and by Capital Acquisitions Tax charged at 33% above relationship-based thresholds. Whether you are making a will, transferring land registered with Tailte Éireann or dealing with heirs in another country, the details decide the outcome. We match you, free of charge, with an estate planning lawyer in Ireland who handles wills, succession and inheritance tax as day-to-day work, so you can plan with confidence.
Ireland in detail
How estate planning works in Ireland
Ireland is a common-law jurisdiction with a written Constitution and no civil code, so succession and land law rest on statute, precedent and an increasingly registration-based system of title. Here are the rules that most shape an Irish estate plan.
Testamentary freedom and the spouse’s legal right share
Irish succession law allows a testator broad freedom to dispose of property by will, and children have no automatic fixed share of the estate — unlike forced-heirship systems elsewhere in Europe. The main limitation is the legal right share reserved to a surviving spouse or civil partner under the Succession Act 1965: one-half of the estate where the deceased left no children, or one-third where there are children.
Capital Acquisitions Tax at 33%
Gifts and inheritances in Ireland are subject to Capital Acquisitions Tax (CAT) at 33% on the taxable value above a tax-free group threshold, which depends on the relationship between the donor or deceased and the beneficiary (Group A, B or C). Transfers between spouses or civil partners are exempt. Beneficiaries self-assess and file Form IT38 where taxable benefits exceed 80% of the threshold.
Land and title: registration through Tailte Éireann
Ownership of land is recorded either under the older Registry of Deeds or under the Land Registry’s title-registration system, administered by Tailte Éireann. Since 1 June 2011 first registration of unregistered property purchased in Ireland has been compulsory, and title registration is being progressively extended to the whole country. Because the Land Registry guarantees title, registered ownership carries state-backed security — which matters when land passes under a will.
A split profession: solicitor first, barrister on brief
Ireland’s legal profession is split in two. Solicitors are regulated by the Law Society of Ireland and must hold an annual practising certificate; they deal with clients directly and prepare cases. Barristers belong to The Bar of Ireland, train at King’s Inns, complete a year of pupillage and normally practise from the Law Library in Dublin. For wills, succession and land transfers, you would ordinarily instruct a solicitor.
A common-law system with a written Constitution
Ireland is a common-law jurisdiction: case law and judicial precedent are primary sources of law, alongside the Constitution of 1937 (Bunreacht na hÉireann), Acts of the Oireachtas, retained pre-1922 legislation and EU law. There is no civil code. The High Court, Court of Appeal and Supreme Court may also review legislation for compliance with the Constitution, and there is no separate constitutional court.
Costs, tariffs and how fees are agreed
Lawyers’ fees in Ireland are generally agreed between lawyer and client, and there are no binding statutory tariffs; since the Legal Services Regulation Act 2015 practitioners must give clients certain information about costs in advance. In litigation the courts apply the ‘costs follow the event’ rule, so the losing party is ordinarily ordered to pay the successful party’s costs, assessed by a legal costs adjudicator if not agreed.
All country-specific data on this page comes from official Irish and European sources (Department of Justice, Revenue, Tailte Éireann, the Law Society of Ireland, the Irish Statute Book and the e-Justice portal), reviewed in 2025.
- Succession rights in Ireland – Department of Justice
- Capital Acquisitions Tax (CAT) – Revenue
- Compulsory land registration – Tailte Éireann
- Practising certificate – Law Society of Ireland
- National justice systems: Ireland – e-Justice
- Statute of Limitations 1957, section 11 – Irish Statute Book
- Civil Liability and Courts Act 2004, section 7 – Irish Statute Book
Why people look for help
The three things that catch Irish families out
Irish estate planning looks simple from the outside. In practice, most difficulties come from the same small set of rules.
Who actually inherits
Irish law lets you distribute your estate largely as you wish, but a surviving spouse or civil partner keeps a legal right share under the Succession Act 1965. Many families only discover this after a death.
Tax on gifts and inheritances
Capital Acquisitions Tax is charged at 33% above relationship-based thresholds, and beneficiaries must self-assess and file Form IT38 once taxable benefits pass 80% of the threshold. Who receives what, and when, changes the bill.
Cross-border families and land
If you or your heirs live outside Ireland, Irish freedom of testation can sit awkwardly beside forced-heirship rules abroad. Land held here also has to be registered through Tailte Éireann, a step many families never expect.
How we help
Matched with the right Irish solicitor, without the guesswork
You explain the situation once; we put you in front of lawyers who already work with these rules.
Practitioners who handle Irish estates
We match you with solicitors regulated by the Law Society of Ireland who hold a current practising certificate and deal with the Succession Act 1965, land registration and Revenue requirements as regular work.
Matching that costs you nothing
You describe your situation once. We compare it against our network of Irish firms and connect you with the ones that fit. Being matched is free and there is no obligation to instruct anyone.
Clarity on costs before you commit
Irish lawyers’ fees are agreed between lawyer and client rather than set by a statutory tariff, and the Legal Services Regulation Act 2015 requires practitioners to give clients certain information about costs in advance.
Experience with cross-border estates
Our network includes solicitors used to clients and heirs based abroad, who can explain how Irish testamentary freedom, the spouse’s legal right share and compulsory land registration interact with the rules of your home country.
Also available in
European countries in our network
Irish estate planning frequently has a cross-border element — heirs, property or family members in another country, or a client who has moved to Ireland. These are the European jurisdictions our network covers most often alongside Ireland.
Frequently asked questions
Estate planning in Ireland: common questions
Do I need an estate planning lawyer in Ireland to make a will?
You can write a will yourself, but Irish law gives you broad freedom of testation subject to the legal right share of a surviving spouse or civil partner under the Succession Act 1965. A solicitor can record your intentions clearly, deal with land registered through Tailte Éireann and flag Capital Acquisitions Tax at 33% before it becomes a problem.
What is the legal right share in Irish succession law?
Under the Succession Act 1965 a surviving spouse or civil partner is entitled to one-half of the estate where the deceased left no children, and one-third where there are children, regardless of what the will says. Children have no automatic fixed share in Ireland, which is very different from forced-heirship systems elsewhere in Europe.
How does Capital Acquisitions Tax affect an Irish estate?
Gifts and inheritances in Ireland are charged at 33% on the taxable value above a tax-free group threshold, which depends on the relationship between the donor or deceased and the beneficiary (Group A, B or C). Transfers between spouses or civil partners are exempt, and beneficiaries self-assess, filing Form IT38 where taxable benefits exceed 80% of the relevant threshold.
Should I instruct a solicitor or a barrister in Ireland?
Ireland has a split legal profession. Solicitors are regulated by the Law Society of Ireland, must hold an annual practising certificate and are the client’s first point of contact; barristers belong to The Bar of Ireland and are normally briefed through a solicitor. For wills, succession and land transfers you would ordinarily instruct a solicitor.
Are there time limits connected to an Irish estate?
General limitation periods still apply around an estate: six years for simple contract, quasi-contract and negligence claims, two years for personal injury, twelve years for recovery of land and twelve years to enforce a judgment on a simple contract debt. Defamation actions generally have to be brought within one year, extendable by the court to two.
Does land registration matter for estate planning in Ireland?
It does. Ownership of land is recorded under the older Registry of Deeds or under the Land Registry’s title-registration system run by Tailte Éireann, and since 1 June 2011 first registration of unregistered property purchased in Ireland has been compulsory. Because the Land Registry guarantees title, transferring estate property usually involves a registration step as well as a will.
Next step
Get matched with an estate planning lawyer in Ireland
Tell us what you need to plan — a will, the transfer of land, or advice on Capital Acquisitions Tax — and we will match you with an estate planning lawyer in Ireland whose practice covers it. The matching service is free, there is no obligation, and you decide whether to instruct the lawyer we introduce.