If a parent has died without a will, you are likely trying to work out what the children are entitled to and how their share is protected. The intestacy rules in Ireland give children clear, fixed entitlements. But the exact share depends on whether the other parent is still alive. And a minor's inheritance is handled differently from an adult's.
This article explains what children inherit on intestacy, how the share changes when there is a surviving spouse, the equal rights of non-marital and adopted children, and how a minor's inheritance is held in trust until they reach 18. It is written for surviving parents and guardians who need clarity at a difficult time.
What do children inherit on intestacy?
When a parent dies without a valid will, the Succession Act 1965 sets out fixed shares for their children. The children's entitlement depends entirely on whether the deceased also left a surviving spouse or civil partner.
Surviving spouse or civil partner and children
Spouse: two-thirds. Children share the remaining one-third equally.
Section 67
Children only (no surviving spouse)
Children share the entire estate equally.
Section 67
A child has already died, leaving children
Those grandchildren take their parent's share between them (per stirpes).
Section 67
Children's share on intestacy under Section 67, Succession Act 1965. These fractions are fixed by law and cannot be adjusted by a court.
| Who survives | What the children inherit | Succession Act |
|---|---|---|
| Surviving spouse or civil partner and children | Spouse: two-thirds. Children share the remaining one-third equally. | Section 67 |
| Children only (no surviving spouse) | Children share the entire estate equally. | Section 67 |
| A child has already died, leaving children | Those grandchildren take their parent's share between them (per stirpes). | Section 67 |
Where a spouse and children both survive, the spouse takes two-thirds and the children share the remaining one-thirdequally between them. There is no adjustment for the number of children, their age, or their needs — the one-third is simply divided into equal portions.
Where there is no surviving spouse, the children take the entire estate, again in equal shares. A child does not need to apply to claim the share itself — the entitlement arises automatically. But the estate must still be formally administered before any money can be paid out.
These shares apply to the net estate— the value of the assets after debts, funeral expenses, and the costs of administering the estate have been paid. Creditors are paid before any beneficiary, so the amount the children ultimately receive can be lower than the headline value of the estate.
Which children count? Non-marital, adopted and step-children
Irish law treats the deceased's own children equally, whether or not their parents were married. The position is different for step-children, which often surprises blended families.
Marital child (parents married)
Full and equal share with all other children.
Non-marital child (parents not married)
Full and equal share, for deaths after 14 June 1988.
Adopted child
Treated as a child of the adoptive parents — full and equal share from them.
Step-child (not adopted)
No automatic right to inherit from the step-parent on intestacy.
How a child's status affects their right to inherit on intestacy under Irish law.
| Child's status | Inheritance position on intestacy |
|---|---|
| Marital child (parents married) | Full and equal share with all other children. |
| Non-marital child (parents not married) | Full and equal share, for deaths after 14 June 1988. |
| Adopted child | Treated as a child of the adoptive parents — full and equal share from them. |
| Step-child (not adopted) | No automatic right to inherit from the step-parent on intestacy. |
Non-marital children
Since the Status of Children Act 1987, a child whose parents were never married has exactly the same inheritance rights as a marital child. The Act abolished the old concept of illegitimacy for succession purposes and applies to deaths on or after 14 June 1988.
Where parentage is not already recorded — for example, where a father is not named on the birth certificate — it may need to be established before the share can be paid. This is usually straightforward but can require evidence, and is one situation where professional advice is worthwhile.
Adopted children
A legally adopted child is treated as a child of the adoptive parents from the date of the adoption order. They inherit from their adoptive parents on the same basis as a biological child, including the fixed share on intestacy.
Adoption ends the legal relationship with the birth parents. An adopted child therefore no longer has an automatic right to inherit on intestacy from a birth parent, because in law they are no longer that person's child for succession purposes.
Step-children
How a minor child's inheritance is held in trust
A child under 18 has the same right to their share as an adult, but they cannot legally take control of it or give a valid receipt for it. Under the Age of Majority Act 1985, a person reaches full legal capacity at 18. Until then, the inheritance must be held on the child's behalf.
Section 57 of the Succession Act 1965 deals with this. It allows the personal representative (the administrator of the estate) to appoint trustees to hold a minor's share. If no trustees are appointed, the personal representative holds the share as trustee. The money is the child's; it is simply looked after until they come of age.
In practice, a minor's share is often paid into a court fund or a dedicated account, or held under a formal trust, and released when the child turns 18. Where the share is large, a surviving parent or guardian will usually take advice on how the trust should be set up and invested. That way the child's position is properly protected.
Inheritance tax on a child's share
A child inheriting from a parent benefits from the most generous Capital Acquisitions Tax (CAT) threshold. A child can inherit up to the Group A threshold of €400,000 from a parent before any inheritance tax is due. Amounts above the threshold are taxed at 33%.
The threshold is cumulative. It counts the total of all gifts and inheritances a child has received from either parent since 5 December 1991. Many children inherit within the threshold and pay no CAT at all, but a high-value estate — particularly one including property — can exceed it.
How children actually receive their share
Understanding the entitlement is the first step. For children to receive anything, the estate must be administered. When there is no will, this means applying for a Grant of Administration from the Probate Office, which gives the administrator legal authority to collect the assets, pay debts, and distribute the shares.
A surviving spouse usually has first entitlement to apply for the grant. Where children are the only beneficiaries, an adult child or another next-of-kin applies. The application process, the documents required, and typical timelines are covered in our guide to dying without a will in Ireland.
Until the grant issues, banks, the Land Registry, and other institutions will not release the assets the children are entitled to — the same requirement applies in the standard probate process. Where minor children are involved, the trust arrangements for their shares are usually settled as part of administering the estate.
Should you get professional help?
The basic children's share is clear, but several situations make advice worthwhile: where minor children are entitled and a trust must be set up, where parentage needs to be established, where the family home forms part of the estate, or where the value of a child's share may exceed the CAT threshold.
A solicitor experienced in intestate estates can confirm each child's entitlement, manage the Grant of Administration, and put the right trust arrangements in place for any minor. A tax advisor can check whether CAT arises for any child and whether reliefs such as the dwelling house exemption apply.
If you would rather talk it through first, you can start with our free assessment to understand what the estate needs, or call us on (01) 578 1570 if you would prefer to speak to someone. There is no obligation either way.