International Probate

Usually, yes. Where a person who lived outside Ireland dies holding Irish assets, such as a bank account, property, or shares, an Irish grant of representation is generally required before those assets can be accessed or transferred. The exact route depends on whether there is a will and on the law of the country where the person lived. Some financial institutions will release smaller amounts under a simplified procedure, without a grant.

No. A grant taken out in another country cannot simply be resealed or used on its own to deal with Irish assets. A separate Irish grant of representation must be obtained, although the foreign grant and the will proven abroad are normally used to support that Irish application.

It often is. Under section 102 of the Succession Act 1965, which gives effect to the Hague Convention on the form of wills, a will is treated as formally valid in Ireland if it complies with the law of any of several connected places. These include where the will was made, and the country of the testator’s nationality, domicile, or habitual residence. We can review a foreign will and advise on whether it will be accepted here.

Ireland did not opt into the EU Succession Regulation, so the Irish courts apply their own rules. Movable property, such as money or shares, is generally governed by the law of the country where the deceased was domiciled, while immovable property, such as land or buildings, is governed by the law of the country where it is located. The Regulation can still affect assets held in participating EU countries, so cross-border estates need careful, country-by-country advice.

It is possible. In Ireland, Capital Acquisitions Tax under the Capital Acquisitions Tax Consolidation Act 2003 can arise where the person giving the inheritance or the person receiving it is resident or ordinarily resident in Ireland, or where the asset is located here. Other countries may charge their own taxes, but relief is often available, for example, under the Ireland–UK Estate Tax Treaty or under unilateral relief. We can help you understand and reduce the overall exposure.

Each will needs to be examined to work out its validity, scope, and effect. Where wills were prepared with proper advice, each is often limited to the assets in one country, so they work together. Problems arise where they overlap or conflict, because a later will can revoke an earlier one in whole or in part. Careful review is essential to make sure a will dealing with foreign assets has not unintentionally cancelled an Irish will, or the other way around.

A solicitor will identify what needs to happen in Ireland, prepare and lodge the Irish grant application, and deal with the Revenue and any tax that arises here. Where assets or wills sit in other countries, we coordinate with local lawyers so that the estate is dealt with consistently across each jurisdiction. This joined-up approach helps avoid delay, double taxation, and conflicting steps.