When a loved one dies without a will, one of the first questions families ask is: who inherits what? Irish law provides clear answers. The intestacy rulesin the Succession Act 1965 set out exactly who is entitled to a share of the estate, and in what proportion. These rules apply automatically — there is no room for a court to adjust shares based on individual need or circumstances.
This article explains the full succession hierarchy, from spouse and children through to the State, with practical examples and the tax implications that every beneficiary should understand.
The intestate succession hierarchy
The Succession Act 1965 establishes a fixed order of priority for inheritance when there is no will. The estate passes to the highest category of surviving relatives. Only if no one survives in that category does the estate move to the next level.
1
Spouse or civil partner, no children
Entire estate
Section 67(1)
2
Spouse or civil partner and children
Spouse: two-thirds; children share the remaining one-third equally
Section 67(2)
3
Children only (no surviving spouse)
Children share the entire estate equally
Section 67
4
Parents (no spouse, no children)
Parents share equally; one parent takes all if only one survives
Section 68
5
Siblings (no spouse, no children, no parents)
Siblings share the entire estate equally
Section 69(1)
6
Nieces and nephews only
Share their deceased parent's portion equally
Section 69(2)
7
More distant next-of-kin
Nearest blood relatives share equally
Sections 70–71
8
No relatives found
The estate passes to the State
Section 73
Full intestate succession hierarchy under the Succession Act 1965. These rules apply to all deaths after 1 January 1967.
| Priority | Who survives | What they inherit | Succession Act section |
|---|---|---|---|
| 1 | Spouse or civil partner, no children | Entire estate | Section 67(1) |
| 2 | Spouse or civil partner and children | Spouse: two-thirds; children share the remaining one-third equally | Section 67(2) |
| 3 | Children only (no surviving spouse) | Children share the entire estate equally | Section 67 |
| 4 | Parents (no spouse, no children) | Parents share equally; one parent takes all if only one survives | Section 68 |
| 5 | Siblings (no spouse, no children, no parents) | Siblings share the entire estate equally | Section 69(1) |
| 6 | Nieces and nephews only | Share their deceased parent's portion equally | Section 69(2) |
| 7 | More distant next-of-kin | Nearest blood relatives share equally | Sections 70–71 |
| 8 | No relatives found | The estate passes to the State | Section 73 |
Spouse or civil partner and children
This is the most common intestacy scenario in Ireland. When someone dies leaving both a spouse or civil partner and children, the estate is divided according to fixed fractions set by Section 67 of the Succession Act 1965.
The surviving spouse or civil partner receives two-thirds of the estate. The remaining one-thirdis divided equally among the children. If a child has already died but left children of their own, those grandchildren share their parent's portion equally. This is known as the per stirpesrule — inheritance passes down through the branches of the family tree.
If there are no children (and no grandchildren through a deceased child), the surviving spouse or civil partner inherits the entire estate.
Children only — no surviving spouse
When there is no surviving spouse or civil partner, the children share the entire estate equally. If all children are alive, each receives an equal share. If a child has predeceased the parent but left children of their own, those grandchildren take their parent's share and divide it equally among themselves.
Parents, siblings, and more distant relatives
When the deceased left no surviving spouse, civil partner, or children, the estate passes through the remaining tiers of the succession hierarchy.
Parents
If both parents survive, they share the estate equally. If only one parent survives, that parent receives the entire estate. Parents inherit only when neither a spouse nor children survive the deceased.
Siblings
If no spouse, children, or parents survive, siblings share the estate equally. If a sibling has predeceased the intestate but left children of their own, those children (nieces and nephews of the deceased) take their parent's share equally. Half-siblings have exactly the same rights as full siblings under Section 72 of the Succession Act 1965.
Nieces and nephews
If no siblings survive but nieces and nephews do, the nieces and nephews share the estate equally among themselves. This applies only when all siblings have predeceased the intestate.
More distant relatives and the State
If none of the above categories of relatives survive, the estate passes to the nearest blood relatives as determined by Sections 70 and 71 of the Succession Act 1965. This includes grandparents, aunts, uncles, and first cousins. The nearest in blood relationship to the deceased take the estate in equal shares.
If no relatives can be found at all, the estate passes to the State under Section 73. However, the Minister for Finance has discretionary power to waive the State's claim, in whole or in part, in favour of other persons on whatever terms are considered appropriate.
Practical examples of intestate distribution
The rules above can seem abstract until applied to real family situations. The following examples illustrate how the succession hierarchy works in practice.
Mary dies, survived by husband Tom and two adult children
Tom receives two-thirds. Each child receives one-sixth (one-third divided equally between two children).
Patrick dies, survived by wife Sarah and no children
Sarah inherits the entire estate.
Bridget dies with no spouse, survived by three children
Each child receives one-third of the estate.
John dies with no spouse and no children, both parents surviving
Each parent receives half the estate.
Siobhan dies with no spouse, no children, and no parents, survived by two siblings
Each sibling receives half the estate.
Liam dies, survived by spouse and three children, but one child predeceased him leaving two grandchildren
Spouse receives two-thirds. Surviving two children each receive one-ninth. The two grandchildren share their deceased parent's one-ninth equally (one-eighteenth each).
Common intestacy scenarios based on the Succession Act 1965. These examples assume no valid will exists.
| Family situation | How the estate is distributed |
|---|---|
| Mary dies, survived by husband Tom and two adult children | Tom receives two-thirds. Each child receives one-sixth (one-third divided equally between two children). |
| Patrick dies, survived by wife Sarah and no children | Sarah inherits the entire estate. |
| Bridget dies with no spouse, survived by three children | Each child receives one-third of the estate. |
| John dies with no spouse and no children, both parents surviving | Each parent receives half the estate. |
| Siobhan dies with no spouse, no children, and no parents, survived by two siblings | Each sibling receives half the estate. |
| Liam dies, survived by spouse and three children, but one child predeceased him leaving two grandchildren | Spouse receives two-thirds. Surviving two children each receive one-ninth. The two grandchildren share their deceased parent's one-ninth equally (one-eighteenth each). |
Who does not inherit automatically?
Several categories of people have no automatic right to inherit on intestacy, even if they were close to the deceased. Understanding these exclusions is important.
Stepchildren who were not formally adopted also have no automatic inheritance right on intestacy. Close friends, carers, and other non-relatives do not inherit under the succession hierarchy, no matter how close the relationship was.
The family home on intestacy
The family home is often the most significant asset in an estate, and the source of most concern for families. What happens to it depends on how the property was owned.
If the home was owned as joint tenants, it passes automatically to the surviving co-owner by right of survivorship. It does not form part of the intestate estate and is not affected by the distribution rules.
If the home was in the deceased's sole name or held as tenants in common, the deceased's share forms part of the estate and is distributed according to the succession hierarchy.
Tax implications of intestate inheritance
Inheriting under intestacy does not exempt beneficiaries from Capital Acquisitions Tax (CAT). Every beneficiary must assess whether their inheritance exceeds the relevant tax-free threshold. The current rate is 33% on amounts above the threshold.
Group A
Child (including adopted child, stepchild, foster child in certain cases)
€400,000
Group B
Sibling, niece, nephew, grandchild (not inheriting via a deceased parent in certain cases), lineal ancestor
€40,000
Group C
All other relationships (cousins, unrelated persons)
€20,000
CAT thresholds effective from 2 October 2024. Thresholds are cumulative — all gifts and inheritances received since 5 December 1991 in the same group count.
| Group | Relationship to deceased | Tax-free threshold |
|---|---|---|
| Group A | Child (including adopted child, stepchild, foster child in certain cases) | €400,000 |
| Group B | Sibling, niece, nephew, grandchild (not inheriting via a deceased parent in certain cases), lineal ancestor | €40,000 |
| Group C | All other relationships (cousins, unrelated persons) | €20,000 |
A surviving spouse or civil partner is exempt from CAT on inheritances from their spouse or civil partner. This applies whether or not there is a will.
For children inheriting under intestacy, the Group A threshold of €400,000 applies. However, this threshold is cumulative — any prior gifts or inheritances received from a parent since 5 December 1991 reduce the available threshold. Siblings inheriting fall under Group B (€40,000), which means even modest inheritances may trigger a tax liability.
What the family needs to do
Understanding who inherits is only the first step. The family must also take formal legal action to gain authority over the estate. When there is no will, this means applying for a Grant of Administration Intestate from the Probate Office.
The Grant of Administration gives the appointed administrator legal authority to collect assets, pay debts, and distribute the estate according to the succession hierarchy described above. Banks, the Land Registry, and other institutions will not release assets without it.
For a full breakdown of what happens when there is no will — including the application process, required documents, costs, and timeline — see our guide to dying without a will in Ireland.
Should you get professional help?
The succession hierarchy is fixed by law, but applying it to a real family situation is not always straightforward. Professional guidance is particularly valuable when the estate includes property in the deceased's sole name, when multiple beneficiaries have competing interests, when Capital Acquisitions Tax may apply, or when family relationships are complex.
A solicitor experienced in intestate estates can confirm who inherits, manage the Grant of Administration application, and ensure the estate is distributed correctly. A tax advisor can identify whether CAT applies and whether any exemptions or reliefs reduce the liability.