After a loved one dies, one of the first practical questions is what to do with everything they owned — the house, the bank accounts, the car, a pension, a life policy. The answer is rarely “the same for everything.” Each asset is handled according to how it was held, and that decides whether you need probate at all.
This pillar guide gives you an asset-by-asset map. It explains which assets need a grant of representation, which pass outside the estate, and where to go next for each type. If you are still deciding whether a grant is needed, start with our guide to whether you need probate in Ireland.
The core split: what needs a grant, what passes outside the estate
Every asset falls into one of two groups. Some assets are “inside” the estate and need a grant of representation before anyone can sell or transfer them. Others pass “outside” the estate and move directly to the right person without a grant. Knowing which is which is the single most useful thing you can work out early.
The grant of representation is the court document that confirms who has legal authority to deal with the estate. Under Section 10 of the Succession Act 1965, ownership passes to the personal representative — the executor named in the will, or an administrator where there is no will — who holds it on behalf of the people entitled to inherit. Until the grant issues, sole-name assets are generally frozen.
Property held as joint tenants
Usually passes outside the estate
Transfers to the surviving co-owner by survivorship; the grant is not needed to move it
Property in the sole name of the deceased
Usually needs the grant
Cannot be sold or transferred until a grant of representation issues
Joint bank account (with spouse or civil partner)
Often passes outside the estate
Funds can usually be transferred to the survivor; the bank may still ask questions
Bank account in the sole name of the deceased
Depends on the balance
Small balances may be released without a grant; larger balances need it
Life insurance with a named beneficiary
Passes outside the estate
Claimed directly from the insurer by the named beneficiary
Life insurance with no named beneficiary
Falls into the estate
Forms part of the estate and is distributed with the other assets
Occupational or personal pension death benefit
Depends on the scheme
Governed by the scheme rules; contact the scheme administrator
Shares, investments and An Post / State Savings
Usually needs the grant
Registrars and State Savings generally require the grant above set limits
An asset-by-asset triage. Exact positions can vary with the institution and the estate. Sources: Courts Service, Citizens Information.
| Asset type | Probate position | What it means in practice |
|---|---|---|
| Property held as joint tenants | Usually passes outside the estate | Transfers to the surviving co-owner by survivorship; the grant is not needed to move it |
| Property in the sole name of the deceased | Usually needs the grant | Cannot be sold or transferred until a grant of representation issues |
| Joint bank account (with spouse or civil partner) | Often passes outside the estate | Funds can usually be transferred to the survivor; the bank may still ask questions |
| Bank account in the sole name of the deceased | Depends on the balance | Small balances may be released without a grant; larger balances need it |
| Life insurance with a named beneficiary | Passes outside the estate | Claimed directly from the insurer by the named beneficiary |
| Life insurance with no named beneficiary | Falls into the estate | Forms part of the estate and is distributed with the other assets |
| Occupational or personal pension death benefit | Depends on the scheme | Governed by the scheme rules; contact the scheme administrator |
| Shares, investments and An Post / State Savings | Usually needs the grant | Registrars and State Savings generally require the grant above set limits |
How to triage the estate, asset by asset
Four steps take you from a list of belongings to a clear view of what needs a grant and what does not.
List everything your loved one owned
Start with a written list of every asset: bank and credit union accounts, the family home and any other property, shares and investments, pensions, life insurance, vehicles, and personal belongings of value. Note how each one is held — in their sole name, jointly, or with a named beneficiary. Our guide to valuing an estate for probate walks through this in detail.
Mark which assets pass outside the estate
Some assets never enter the estate. A home held as joint tenants passes to the surviving co-owner by survivorship. A life insurance policy with a named beneficiary is paid directly to that person. Pension death benefits often follow the scheme rules rather than the will. These usually move without waiting for a grant.
Identify which assets need the grant
Assets held in your loved one's sole name — property, larger bank balances, most shareholdings — generally cannot be sold or transferred until a grant of representation issues. The grant is the court document that confirms who has authority to deal with the estate. Read our overview of how probate works in Ireland to see how the grant is obtained.
Decide whether you need probate at all
If everything passed outside the estate, or the only sole-name asset is a small bank balance a bank will release, you may not need a grant. Where there is property, shares, or a sizeable account, you almost certainly do. Our guide to whether you need probate helps you make that call.
Who has authority to deal with the assets
Only the personal representative — the person legally authorised to manage the estate — can deal with the assets. If there is a will, that is the executor named in it. If there is no will, or no executor able to act, the court appoints an administrator, usually the closest next of kin. The grant they receive is what banks, registrars, and the property registries rely on before releasing anything.
The type of grant depends on whether there is a valid will and a willing executor. The table below summarises the three common situations and who applies in each.
There is a valid will
Grant of Probate
The executor named in the will
There is no will (died intestate — without a will)
Grant of Administration Intestate
The next of kin, in the order set by law
There is a will but no executor able or willing to act
Grant of Administration with Will Annexed
A beneficiary or next of kin
The type of grant depends on whether there is a valid will and a willing executor. Source: Courts Service.
| Situation | Grant type | Who applies |
|---|---|---|
| There is a valid will | Grant of Probate | The executor named in the will |
| There is no will (died intestate — without a will) | Grant of Administration Intestate | The next of kin, in the order set by law |
| There is a will but no executor able or willing to act | Grant of Administration with Will Annexed | A beneficiary or next of kin |
Bank accounts and credit union savings
How a bank account is handled depends on whose name is on it. A joint account held with a spouse or civil partner can usually be transferred into the survivor's name without a grant. An account in your loved one's sole name is different — family members usually cannot access it until a grant issues.
There is one important exception. Where the balance is small, a bank may release it to the personal representative or next of kin without a grant. There is no single national limit — each institution sets its own threshold, and some will not require a grant for a sole-name account under €20,000. Always contact the bank directly to ask what they need.
Many banks also have arrangements to pay funeral expenses directly from the deceased's account before a grant issues. If you are facing funeral costs, ask the bank about this early — it can ease immediate pressure while the rest of the estate is sorted out. For the detail on releasing larger balances, see our guides below on bank accounts.
The family home and other property
Property is usually the largest asset and often the most pressing. What happens to it depends entirely on how the title was held. There are two common ways to co-own property in Ireland, and they behave very differently on death.
If the home was held as joint tenants, it passes automatically to the surviving co-owner — this is called the right of survivorship. It does not form part of the estate and does not wait for a grant. If it was in your loved one's sole name, or held as tenants in common (where each person owns a defined share), their share forms part of the estate and a grant is needed before it can be sold or transferred.
Whichever applies, the property will need to be valued at the date of death — both for the grant application and for any tax. Our guide to valuing an estate for probate explains who can value a property and what figure Revenue expects.
Life insurance and pensions
A life insurance policy with a named beneficiary is paid directly to that person by the insurer. You can claim it without a grant, and it does not form part of the estate. If the policy has no named beneficiary, the proceeds fall into the estate instead and are distributed with the other assets.
Pensions are governed by the rules of the particular scheme rather than by the will. If your loved one was a member of an occupational or personal pension, contact the scheme administrator to find out whether a benefit is payable to a spouse, civil partner, or children, and what is needed to release it. Pension death benefits often pass outside the estate, but this varies by scheme.
Shares, State Savings, vehicles and belongings
Shareholdings in the deceased's sole name generally need a grant before the registrar will transfer or sell them. Ireland State Savings products — including Prize Bonds — held in a sole name require a Grant of Probate or Letter of Administration where the holding is €25,000 or over on the date of death. Below that, State Savings may release without a grant.
Vehicles and personal belongings are part of the estate, but they rarely need a grant to deal with in practice. A car can usually be transferred once ownership is settled, and household contents pass under the will or the intestacy rules. Where an item is valuable — jewellery, art, a collection — it should be valued for the estate and any tax. The cluster guides below cover each of these in turn.
Tax when assets transfer
Two tax questions arise when assets transfer. First, the personal representative must settle the deceased's outstanding tax up to the date of death and account for any income or gains during the administration. If the estate is distributed before that tax is paid, the personal representative may have to pay it personally.
Second, beneficiaries may owe Capital Acquisitions Tax (CAT) on what they inherit above their tax-free threshold. Whether tax is due depends on the value received and the beneficiary's relationship to the person who died. Our guide to inheritance tax (CAT) in Ireland explains the thresholds, the 33% rate, and when a return is required.
Beneficiaries who want to understand what they are entitled to receive — and when — can read our guide to beneficiary rights in Ireland. It covers how and when an executor distributes the estate once the assets are gathered in.
Asset-by-asset guides
Each asset type has its own detailed guide. Use the list below to go straight to the one you need — from releasing bank funds to dealing with the family home, pensions, shares, a car, or digital accounts.
Should you get professional help?
Many estates can be worked through methodically, asset by asset. Others benefit from professional guidance — particularly where there is property in a sole name, a business or farm, foreign assets, or a likely CAT liability. The more asset types involved, the more valuable a clear plan becomes.
If you are unsure about a particular asset, confirm how it was held before assuming it passes outside the estate. Distributing a balance the bank later asks you to repay is one of the more common problems families run into — and it is avoidable.