When a loved one's estate involves a will made in another country, or when you own assets in Ireland but live abroad, the interaction between foreign wills and Irish probate raises important questions. Will the foreign will be recognised? Do you need a separate Irish will? What happens if there are multiple wills in different countries? For a broader overview of how Irish law handles international estates, see our guide to cross-border inheritance in Ireland.
This guide explains how Ireland recognises foreign wills, when a separate Irish will is advisable, the risks of multiple wills, and the practical steps for executors dealing with a foreign will in Irish probate.
How Ireland recognises foreign wills
Ireland takes a generous approach to recognising foreign wills. Section 102 of the Succession Act 1965 sets out the rules on formal validity, implementing the 1961 Hague Convention on the Conflict of Laws Relating to the Form of Testamentary Dispositions. Ireland acceded to this Convention on 3 August 1967.
The philosophy behind these rules is to uphold the validity of a will wherever it is reasonably possible to do so. A will is formally valid in Ireland if it complies with the internal law of any one of several connecting factors — not just Irish law. In these rules, “testator” means the person who made the will.
Law of the place where the will was made
If the will was validly executed under the law of the country where the testator signed it, Ireland will recognise it
A will signed in New York following New York State execution rules is formally valid in Ireland
Law of the testator's nationality (at execution or death)
If the will complies with the law of the country of which the testator was a citizen, it is valid
A French citizen's will that follows French formalities is recognised, even if signed in Ireland
Law of the testator's domicile (at execution or death)
If the will meets the requirements of the law of the testator's domicile, it is valid
An Irish-domiciled person's will made abroad that meets Irish formalities is valid
Law of the testator's habitual residence (at execution or death)
If the will complies with the law of the country where the testator habitually lived, it is valid
A will complying with UK law made by someone habitually resident in the UK is recognised
Law of the place where immovable property is situated
For land and buildings, the will is valid if it complies with the law of the country where the property is located
A will dealing with Irish land is valid if it meets Irish execution requirements, regardless of where it was signed
Under Section 102 of the Succession Act 1965, a foreign will is valid in Ireland if it satisfies any one of these rules
| Rule | What it means | Example |
|---|---|---|
| Law of the place where the will was made | If the will was validly executed under the law of the country where the testator signed it, Ireland will recognise it | A will signed in New York following New York State execution rules is formally valid in Ireland |
| Law of the testator's nationality (at execution or death) | If the will complies with the law of the country of which the testator was a citizen, it is valid | A French citizen's will that follows French formalities is recognised, even if signed in Ireland |
| Law of the testator's domicile (at execution or death) | If the will meets the requirements of the law of the testator's domicile, it is valid | An Irish-domiciled person's will made abroad that meets Irish formalities is valid |
| Law of the testator's habitual residence (at execution or death) | If the will complies with the law of the country where the testator habitually lived, it is valid | A will complying with UK law made by someone habitually resident in the UK is recognised |
| Law of the place where immovable property is situated | For land and buildings, the will is valid if it complies with the law of the country where the property is located | A will dealing with Irish land is valid if it meets Irish execution requirements, regardless of where it was signed |
In practice, this means most properly executed foreign wills are recognised in Ireland. A will does not need to comply specifically with Irish execution formalities. If it was validly made under the law of the country where it was signed, or the law of the testator's nationality, domicile (their permanent legal home country), or habitual residence, Ireland will treat it as formally valid.
When you need a separate Irish will
There is no legal requirement to have a separate Irish will if your existing foreign will covers your Irish assets and meets the formal validity test under Section 102. However, there are strong practical reasons why a separate Irish will is recommended in many situations.
The most important reason is speed. If you have only one will covering assets in multiple countries, it must be probated sequentially — first in the country of domicile, then the original or a certified copy is sent to each other country where assets are held. This sequential process can add months to the administration of the estate.
With separate wills for each jurisdiction, the probate process can run concurrently in multiple countries. Your Irish solicitor can apply for an Irish Grant of Probate using the Irish will while your solicitor abroad deals with the foreign estate at the same time.
You own Irish property (land or buildings)
Strongly recommended
Succession to Irish land is governed by Irish law. A separate Irish will speeds up probate and avoids translation or authentication delays
You own shares in an Irish-registered company
Recommended
The share registrar may require an Irish Grant of Probate. A separate will simplifies the process
You have Irish bank accounts only
Helpful but not essential
Banks will accept a resealed foreign grant in many cases, though a separate will can still speed things up
You live abroad but have no Irish assets
Not needed
If there are no assets in Ireland, there is no need for an Irish will or an Irish Grant of Representation
Your foreign will already covers Irish assets and meets Irish formalities
Optional but recommended for speed
The foreign will may be valid in Ireland under Section 102, but probating it here requires the original or a certified copy, possibly with translation and authentication
Whether a separate Irish will is recommended depends on the type and value of your Irish assets
| Situation | Separate Irish will recommended? | Why |
|---|---|---|
| You own Irish property (land or buildings) | Strongly recommended | Succession to Irish land is governed by Irish law. A separate Irish will speeds up probate and avoids translation or authentication delays |
| You own shares in an Irish-registered company | Recommended | The share registrar may require an Irish Grant of Probate. A separate will simplifies the process |
| You have Irish bank accounts only | Helpful but not essential | Banks will accept a resealed foreign grant in many cases, though a separate will can still speed things up |
| You live abroad but have no Irish assets | Not needed | If there are no assets in Ireland, there is no need for an Irish will or an Irish Grant of Representation |
| Your foreign will already covers Irish assets and meets Irish formalities | Optional but recommended for speed | The foreign will may be valid in Ireland under Section 102, but probating it here requires the original or a certified copy, possibly with translation and authentication |
Irish land and buildings are particularly important. Succession to immovable property in Ireland is always governed by Irish law, regardless of the testator's domicile. A separate Irish will that deals specifically with Irish property ensures a clean, straightforward probate application.
The risk of accidental revocation with multiple wills
The single biggest risk when making separate wills for different countries is accidental revocation. Under Section 85 of the Succession Act 1965, a will can be revoked by a later will or by a written declaration executed with the same formalities. This is where things go wrong.
Most wills contain a standard revocation clause: “I hereby revoke all previous wills and testamentary dispositions.” If a new will made in another country includes this wording without limiting it to that jurisdiction, it revokes all earlier wills — including your Irish will. The Irish High Court case Re Browne's Estate [2024] IEHC 13 illustrates this risk clearly.
How to avoid accidental revocation
The solution is to use a limited revocation clause in each will. Instead of revoking “all previous wills,” each will should revoke only previous wills relating to that specific jurisdiction. For example: “I hereby revoke all previous wills and testamentary dispositions made by me in respect of my assets in Ireland, but I specifically do not revoke my will made in [other country] dealing with my [other country] estate.”
Each solicitor drafting a will in their jurisdiction should be aware of all other wills in existence. This requires coordination between the solicitors in each country — a step that is sometimes overlooked but is essential to avoiding the kind of unintended revocation seen in Re Browne's Estate.
Single will vs separate wills: which approach is better?
There is no single right answer. The choice between one will covering everything and separate wills for each jurisdiction depends on the complexity of the estate, the countries involved, and how quickly the executor needs to distribute assets.
Single will covering all jurisdictions
Simpler to manage, no risk of conflicting provisions, lower drafting costs
Must be probated sequentially in each country (slower), may not comply with local formalities, forced heirship rules (laws that reserve a fixed share of the estate for certain family members) in some countries may not be addressed
Separate will for each jurisdiction
Can be probated concurrently in different countries (faster), tailored to local requirements, addresses forced heirship where relevant
Risk of accidental revocation if revocation clauses are not carefully drafted, higher initial drafting costs, requires coordination between solicitors in each country
Both approaches have trade-offs. Professional advice is essential for cross-border estates.
| Approach | Advantages | Risks |
|---|---|---|
| Single will covering all jurisdictions | Simpler to manage, no risk of conflicting provisions, lower drafting costs | Must be probated sequentially in each country (slower), may not comply with local formalities, forced heirship rules (laws that reserve a fixed share of the estate for certain family members) in some countries may not be addressed |
| Separate will for each jurisdiction | Can be probated concurrently in different countries (faster), tailored to local requirements, addresses forced heirship where relevant | Risk of accidental revocation if revocation clauses are not carefully drafted, higher initial drafting costs, requires coordination between solicitors in each country |
For most people with significant assets in Ireland and at least one other country, separate wills are the better approach — provided they are drafted by solicitors who coordinate with each other. The speed advantage of concurrent probate proceedings usually outweighs the additional drafting cost.
How to probate a foreign will in Ireland
When a person dies domiciled outside Ireland but owns assets here, an Irish Grant of Representation (the court authority to administer assets here) is required to deal with those assets. The process depends on whether a foreign grant has already been obtained and whether the foreign will is in English.
Step 1: Obtain a grant in the country of domicile
The usual first step is to obtain a grant of representation (probate or administration) in the country where the deceased was domiciled. This foreign grant establishes who has authority to deal with the estate under the law of the deceased's home country.
Step 2: Apply to the Dublin Probate Office
All foreign domicile applications are directed to the Dublin Probate Office, regardless of where the Irish assets are located. You will need to lodge a sealed and certified copy of the foreign grant together with a sealed and certified copy of the will (if any). If the will is in a foreign language, the Courts Service requires a solicitor to handle the application.
Step 3: If no foreign grant exists
If no grant of representation has been issued in the country of domicile, the Probate Office will require an affidavit of law — a sworn statement from a lawyer in that jurisdiction confirming who is entitled to administer the estate under local law. A solicitor is required for these applications.
Ireland and the EU Succession Regulation (Brussels IV)
Ireland did not opt into the EU Succession Regulation (Regulation 650/2012), also known as Brussels IV. This Regulation allows a single country's law to govern the entire estate and introduced the European Certificate of Succession — a document that simplifies cross-border succession within participating EU member states.
Because Ireland opted out, the European Certificate of Succession has no legal effect here. Even if a European Certificate has been issued in France, Germany, or another participating state, you still need a separate Irish Grant of Representation to deal with assets in Ireland. This is an important point for executors who assume the European Certificate will cover everything.
Ireland continues to follow its own conflict-of-law rules under the Succession Act 1965. Succession to Irish immovable property (land and buildings) is governed by Irish law, while succession to movable property (bank accounts, shares, personal items) is governed by the law of the deceased's domicile. For more on how these rules work, see our cross-border inheritance guide.
Practical tips for executors dealing with foreign wills
Administering an estate that involves a foreign will adds complexity to an already difficult process. These practical steps can help. For a broader view of executor responsibilities, see our guide to executor duties in Ireland.
Gather all wills early
Identify every will the deceased made, in every country. Check with solicitors in each jurisdiction, and ask family members whether they are aware of wills made abroad. Review the revocation clause in each will carefully to confirm that later wills did not accidentally revoke earlier ones.
Engage a solicitor with cross-border experience
Cross-border estates involving foreign wills are not a DIY project. The interaction of different countries' succession laws, the risk of conflicting revocation clauses, and the procedural requirements for foreign domicile applications all require experienced legal guidance. A solicitor with international probate experience can coordinate with lawyers in other jurisdictions and avoid costly mistakes.
Start the foreign documentation process early
Obtaining sealed and certified copies of foreign grants, certified translations, and affidavits of law takes time. These documents must often be apostilled (officially certified for use in another country) or otherwise authenticated for use in Ireland. Starting this process as early as possible can prevent significant delays in the Irish probate application.
Consider tax implications in both countries
A foreign will that deals with Irish assets does not change the tax position. Capital Acquisitions Tax (CAT) applies whenever the property is in Ireland, or the disponer (the person leaving the inheritance) or beneficiary is resident or ordinarily resident in Ireland. If the estate is also subject to inheritance or estate tax in the foreign country, double taxation relief may be available. For more on probate costs and tax obligations, see our costs guide.
When you need professional help
Estates involving foreign wills almost always benefit from professional guidance. The combination of cross-border succession rules, tax exposure in multiple countries, and the procedural requirements of the Irish Probate Office creates genuine risk of errors that are difficult and expensive to fix.
Professional advice is particularly important when the estate involves property in Ireland owned by a person domiciled abroad, multiple wills across different countries, assets in countries with forced heirship rules (where local law reserves a fixed share of the estate for certain family members, regardless of the will), or potential Capital Acquisitions Tax exposure on cross-border inheritances.