How do you administer a deceased person’s estate in Ireland? Do you need an executor or administrator and a solicitor, and what are the duties of each? Here we set out the process step by step.

Executing or administering an estate

To administer an estate (i.e. distribute it), you need a legal document called a grant of administration (or more commonly referred to as a grant of probate). This legal document gives you the authority to deal with the deceased’s estate.

If the deceased person left a valid will, the executor – the person officially appointed in the will to deal with the estate – applies for the grant of probate. The Probate Office or the District Probate Registry needs to certify that the deceased’s will is valid and that all the legal, financial and tax matters are as they should be.

Wills can only be administered when the Probate Office accepts that they are valid, so the office may make enquiries before arriving as a decision.

What if there is no will?

In cases where a person dies intestate (without leaving a will or a valid will), then the person who deals with the estate is called the administrator and the will is distributed according to the laws of succession. If there is a valid will, but no executor an administrator is also appointed – usually this person is the next of kin or a solicitor.

The administrator needs a Letter of Administration to deal with the will (or a Letter of Administration with Will Annexed if there is a will). Priority for the Grant of Administration is given to the spouse or civil partner, followed by the child, then a parent, then a sibling or a more distant relative.

Can I object to a grant of probate or letter of administration?

Anyone can object by lodging a caveat with the appropriate District Probate Registry or the Probate Office.

If an estate is complex, it is wise to appoint a solicitor. They can complete the necessary forms and can advise on the law of succession, any taxes that need to be paid, the estate’s debts and what the deceased person owned. If there are any disputes about the distribution of assets, a solicitor is, of course, necessary.

Other occasions where a solicitor is necessary are where the person entitled to the Grant of Representation does not have mental capacity or is a ward of court, if that person is under 18, the will is not deemed valid, or the original will is lost.

What if beneficiaries live outside Ireland?

If an heir has been gifted more than €20,000 (apart from the deceased’s spouse), lives outside of Ireland and you also do not live in Ireland, a solicitor is needed. This is also the case if the deceased lived outside Ireland and their will is in a foreign language.

How to apply for probate or letters of administration

To make a personal application you must attend in person. At any stage in this process the Probate Office or Registry may decide that a solicitor is needed to administer the estate of the deceased person.

First of all, you need to complete the Statement of Affairs (Probate) From SA2 online. For this you will need personal details of the deceased and their PPS number, details of the applicant and the beneficiaries (value of their inheritance and their PPS numbers) information about the deceased’s assets (and their debts) and the will and codicils to the will if there is one.

Once the form is complete and submitted, the Probate Office will issue a Note of Acknowledgement, which must be printed out and included with the personal application form.

Personal Application Form

Secondly, you fill in the Personal Application Form. This includes the original death certificate, though a Coroner’s Interim Certificate of Death can also be used if the death certificate is yet to be received.

You will also need a photocopy of the will and codicils if there are any. If the deceased lived outside of Ireland, you should send a Court sealed and certified copy of the Grant of Representation and the will that was issued in the country where the deceased person resided.

Once the Probate Office or District Probate Registry has everything it needs, you will be given an appointment to meet with one of the officials as the office or registry.

Wills and codicils

The meeting must be done in person. Bring along your photo ID and the original will and codicils (if applicable). The official will examine your documents, but they cannot give you legal advice. If there are queries that cannot be resolved at the first meeting, then another appointment may be made.

However, you might be asked to withdraw your application and be advised that a solicitor should make it on your behalf.

Applicants for the grant of probate will be asked to make an oath or affirmation confirming all the details in the application are correct and true, and the grant is sent out by post.

Probate fees are higher for personal applications and are calculated based on the net value of the estate. An estate worth €100,000 has a fee of €200, while a €1,000,000 (1 million) is charged €1,300. For estates worth more than €1 million, the fee increases by €800 for every €500,000.

If the application is made through a solicitor, the fees are halved. Other fees are charged for certificates and affidavits.

Executor and administrator duties

Executors and administrators are obliged to distribute the assets as soon as possible after the death. Beneficiaries can sue if they do not receive their inheritance within a year.

Executors and administrators should preserve the assets of an estate and prevent them from devaluing. They can also represent the deceased in legal actions and to settle legal actions against the deceased’s estate.

Executors and administrators must gather all the assets to find out the combined value. They should:

• Call in any money owing to the deceased
• Pay any debts or taxes owed
• Pay funeral expenses
• Ensure that the spouse (or civil partner) and children know about their legal right share
• Make sure the entitled beneficiaries or next of kin get what they are entitled to, and that ownership of property is passed on correctly.

It is not the job of the executor or administrator to deduct and pay Capital Acquisitions Tax that the beneficiaries owe before passing on the estate. If there are beneficiaries living abroad, they must supply a Personal Public Service number before a grant of probate can issue.

If the deceased died in debt, then payment from the estate follows an order—funeral, testamentary and administration expenses, then creditors such as mortgage providers, preferential debts (taxes, social insurance contributions etc), all other creditors.

Creditors can only bring claims against the deceased’s estate. The relatives are not personally responsible for the debts, unless they guaranteed them.

*This article is for information only and is not intended as legal advice*

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