The difference between leaving a will and dying without one is not just paperwork — it shapes who inherits, who is in charge, and how smoothly a family can grieve. This guide sets the two side by side. If you want the detail of how the no-will rules work on their own, see our pillar guide to intestacy in Ireland.
This article is for two readers: someone deciding whether to make a will, and someone who has just learned a loved one did not leave one. If you're in the second group, our guide to dying without a will in Ireland walks through the immediate practical steps. Here, the focus is the comparison itself.
Will versus intestacy: side by side
The clearest way to see the difference is to compare the two situations across the decisions that matter most to families. The table below summarises them; the sections that follow explain each in turn.
Who decides distribution
You do — your wishes in the will (subject to spouse's legal right share)
The Succession Act 1965 — fixed shares the family cannot change
Who manages the estate
The executor you named
An administrator the court appoints — usually the closest next of kin
Authorising document
Grant of Probate
Grant of Administration Intestate (Letters of Administration)
Specific gifts and charities
Honoured as written in the will
Not possible — only blood/legal relatives inherit, in fixed order
Guardians for young children
You can appoint testamentary guardians
No appointment — the court decides who cares for the children
Unmarried partner
Can be provided for in the will
Inherits nothing automatically
Administration bond
Not normally required
Required — typically twice the gross value of the estate
Family-dispute risk
Lower — intentions are documented
Higher — fixed shares and appointee disputes are common
How control over an Irish estate differs depending on whether a valid will exists. Distribution figures are set by the Succession Act 1965.
| Decision | With a valid will | Without a will (intestacy) |
|---|---|---|
| Who decides distribution | You do — your wishes in the will (subject to spouse's legal right share) | The Succession Act 1965 — fixed shares the family cannot change |
| Who manages the estate | The executor you named | An administrator the court appoints — usually the closest next of kin |
| Authorising document | Grant of Probate | Grant of Administration Intestate (Letters of Administration) |
| Specific gifts and charities | Honoured as written in the will | Not possible — only blood/legal relatives inherit, in fixed order |
| Guardians for young children | You can appoint testamentary guardians | No appointment — the court decides who cares for the children |
| Unmarried partner | Can be provided for in the will | Inherits nothing automatically |
| Administration bond | Not normally required | Required — typically twice the gross value of the estate |
| Family-dispute risk | Lower — intentions are documented | Higher — fixed shares and appointee disputes are common |
Who decides who inherits
With a will, you decide. You can leave assets to whoever you choose — family, friends, an unmarried partner, or charity. The one major limit is the spouse's legal right share under Section 111 of the Succession Act 1965: one-half of the estate if you have no children, or one-third if you do. This share applies even if the will says otherwise.
Without a will, the Succession Act 1965 decides for you, and the shares are fixed. A spouse or civil partner with children receives two-thirds, with the children sharing the remaining one-third equally. A spouse with no children inherits everything. No court can adjust these fractions to reflect need, fairness, or what the deceased would have wanted.
Who is in charge: executor versus administrator
A will lets you name an executor— the person you trust to carry out your wishes. They apply for a Grant of Probate, which confirms their authority to gather assets, pay debts, and distribute the estate as the will directs.
Without a will, there is no executor. The closest next of kin must apply for a Grant of Administration Intestate to become the administrator. The Succession Act sets the priority order — spouse first, then children, then parents and other relatives — so the person in charge is decided by law, not by choice.
This matters when families do not agree. With a named executor, the question of who acts is already settled. Under intestacy, relatives of equal priority may each have a right to apply, and disagreement over who should administer the estate is one of the most common sources of delay and tension.
Children, guardianship, and specific gifts
A will lets you appoint a guardian for children under 18. Under Section 7 of the Guardianship of Infants Act 1964, a parent may appoint a testamentary guardian by will or deed. Without a will, no guardian is appointed and, if no other guardian survives, the court decides who cares for your children — which may not be the person you would choose.
A will also lets you leave specific gifts: a particular sum, an item of sentimental value, or a legacy to a cause you support. Intestacy makes none of this possible. The estate is simply divided into the statutory fractions, so a treasured heirloom or a promised gift has no legal effect unless it is written down in a valid will.
Speed and cost: does a will make a difference?
Probate Office filing fees are the same whether or not there is a will, because they depend on the net value of the estate, not the type of grant. For a solicitor application, fees range from €100 for an estate up to €100,000 to €650 for an estate up to €1,000,000. Personal applicants pay more across every band.
The extra cost of intestacy comes from the administration bond. Every Grant of Administration requires one — a legal guarantee, typically for twice the gross value of the estate, that the administrator will act properly. Sureties are no longer routinely required, but arranging the bond still adds a step that estates with a will avoid.
On timing, getting the grant is only one stage. Collecting assets, paying debts, and distributing the estate usually takes longer still. A will can be faster because the executor and beneficiaries are already named. Intestate estates can run longer where the next of kin must be established, where a bond must be arranged, or where relatives disagree. Personal applicants also face a waiting time for an appointment with the Dublin Probate Office — currently around 10 to 12 weeks — before processing begins. For current waiting times and the full picture, see our guide to how long probate takes in Ireland.
What about inheritance tax?
Capital Acquisitions Tax (CAT) applies the same way whether or not there is a will. It is charged at 33% on inheritances above the relevant tax-free threshold: €400,000 for a child (Group A); €40,000 for a sibling, niece, nephew, grandchild, or other lineal relative such as a grandparent (Group B); and €20,000 for anyone else, including a cohabiting partner or friend (Group C). Each threshold is a lifetime limit, cumulative across all gifts and inheritances within that group.
Where a will helps is planning. By choosing who inherits and how much, you can use thresholds and reliefs more efficiently than the fixed intestacy shares allow. Our guide to inheritance tax (CAT) in Ireland explains the rates, thresholds, and the IT38 filing rules in full.
The case for making a will
Making a will is not about expecting the worst. It is a practical act of care: it tells the people you leave behind exactly what you wanted, so they do not have to guess or argue during the hardest weeks of their lives. Clarity is a gift to a grieving family.
Should you get professional help?
Whether you are planning ahead or dealing with a relative's estate, professional guidance is worth considering. A solicitor can draft a will that respects the spouse's legal right share and uses tax thresholds wisely, or help an administrator navigate the bond and beneficiary rules when there is no will.
Help is particularly valuable where there is a family home, where Capital Acquisitions Tax may apply, where family members disagree, or where the estate has cross-border elements. theprobate.ie is a coordination platform, not a law firm — we connect families with qualified solicitors and tax advisors suited to the situation.