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Intestacy14 min read

Intestacy in Ireland: When There's No Will

By TheProbate.ie TeamPosted 2025-12-01

Discovering that a loved one did not leave a will can be unsettling, especially when the family needs clarity about who inherits the estate and what happens next. In Ireland, the Succession Act 1965 provides a clear set of rules that determine how an intestate estate is distributed. The process is similar to standard probate, but with some important differences.

This guide explains what intestacy means, who inherits under Irish law, how to apply for the legal authority to administer the estate, and what to expect in terms of costs and timeline. Whether you are the next of kin trying to understand your rights or planning ahead, we aim to give you a clear picture of how intestacy works in Ireland.

What does intestacy mean?

Intestacy means dying without a valid will. In Ireland, when someone passes away without leaving a will — or when their will is invalid — their estate is described as “intestate.” The Succession Act 1965 (specifically Part VI, Sections 67–75) sets out exactly how the estate must be distributed.

Unlike a will, where the person who has passed away chooses who inherits, intestacy follows a fixed legal formula based on family relationships. There is no room for personal wishes or instructions — the law decides who receives what.

Instead of an executor (who is named in a will), the court appoints an administrator — usually the closest next of kin — to manage the estate. The administrator applies for a Grant of Administration Intestate, which serves the same practical purpose as a Grant of Probate.

Who inherits when there is no will?

The Succession Act 1965 sets out a strict hierarchy for who inherits on intestacy. The estate passes to the closest surviving relatives first. If no relatives in a category survive, the estate moves to the next category down. The table below summarises the rules.

Family situation

Spouse or civil partner, no children

Who inherits

Spouse/civil partner inherits the entire estate

Succession Act section

Section 67(1)

Family situation

Spouse or civil partner and children

Who inherits

Spouse/civil partner receives two-thirds; children share the remaining one-third equally

Succession Act section

Section 67(2)

Family situation

Children only (no surviving spouse)

Who inherits

Children share the entire estate equally

Succession Act section

Section 67(3)

Family situation

Parents (no spouse, no children)

Who inherits

Parents share equally, or one parent inherits all if only one survives

Succession Act section

Section 68

Family situation

Siblings only

Who inherits

Siblings share the entire estate equally

Succession Act section

Section 69

Family situation

Nieces and nephews only

Who inherits

They share their deceased parent's portion equally

Succession Act section

Section 69

Family situation

No close relatives survive

Who inherits

Estate passes to next of kin in order: grandparents, aunts/uncles, first cousins

Succession Act section

Sections 70–71

Family situation

No relatives can be found

Who inherits

The estate passes to the State

Succession Act section

Section 73

Distribution rules under the Succession Act 1965, Part VI. These rules apply to deaths after 1 January 1967.

Spouse or civil partner and children

This is the most common intestacy scenario. The surviving spouse or civil partner receives two-thirds of the estate. The remaining one-third is divided equally among the children. If a child has already passed away but left children of their own (the deceased's grandchildren), those grandchildren share their parent's portion. This is known as the “per stirpes” rule.

Spouse or civil partner, no children

When there is a surviving spouse or civil partner but no children or grandchildren, the spouse or civil partner inherits the entire estate. Parents, siblings, and other relatives do not receive any share.

Children only, no spouse

If there is no surviving spouse or civil partner, the children share the entire estate equally. If a child has predeceased the parent but has children of their own, those grandchildren take their parent's share.

No spouse and no children

Where neither a spouse nor children survive, the estate passes through a further hierarchy: first to the deceased's parents (shared equally, or entirely to one parent if only one survives), then to siblings (shared equally), then to nieces and nephews, then to grandparents, then to aunts and uncles, and then to first cousins. If no relatives can be traced at all, the estate ultimately passes to the State under Section 73 of the Act.

Probate vs intestacy: what is different?

The administration of an intestate estate follows a very similar process to probate with a will. The key differences are the type of grant issued and who has the right to apply.

Situation

There is a valid will

Grant type

Grant of Probate

Who applies

The executor named in the will

Situation

There is no will (intestacy)

Grant type

Grant of Administration Intestate

Who applies

Next of kin — spouse/civil partner has priority, then children, then parents

Situation

There is a will but no executor able to act

Grant type

Grant of Administration with Will Annexed

Who applies

A beneficiary or next of kin

The type of grant depends on whether there is a valid will and a willing executor.

One additional requirement for intestacy is the administration bond. This is a legal guarantee that the administrator will carry out their duties properly. The bond is typically for twice the value of the estate and sureties are no longer routinely required unless directed by the High Court, Probate Officer, or District Probate Registry. A solicitor can help arrange the bond.

How to apply for a Grant of Administration

The process for administering an intestate estate in Ireland follows these six stages. Timelines vary depending on the complexity of the estate and family circumstances.

Establish that there is no valid will

Search your loved one’s personal papers, contact their solicitor if known, and check with their bank and local solicitors’ firms — there is no central register of wills in Ireland. If no will is found, the estate is intestate and you will apply for a Grant of Administration rather than a Grant of Probate.

Determine who has the right to apply

The Succession Act 1965 sets a strict order of priority for who can apply as administrator. The surviving spouse or civil partner has first right. If there is no spouse, children may apply. If there are no children, the right passes to parents, then siblings, then more distant relatives. The person applying must also provide an administration bond.

Value the estate

Identify and value all assets (property, bank accounts, investments, personal possessions) and all liabilities (debts, loans, outstanding bills) as of the date of death. Professional valuations are required for property and certain other assets. Contact each bank, insurer, and financial institution to confirm balances.

Complete the Statement of Affairs (Probate) Form SA.2

File the Statement of Affairs (Probate) Form SA.2 through Revenue’s myAccount or ROS portal. This online form, which replaced the old Inland Revenue Affidavit in September 2020, details the estate’s full financial picture. Revenue will issue a Notice of Acknowledgement (Probate) once the form is processed. Any Capital Acquisitions Tax (CAT) liabilities are assessed at this stage.

Apply to the Probate Office for a Grant of Administration

Submit your application to the Probate Office in Dublin or the relevant District Probate Registry. You will need the original death certificate, the Revenue acknowledgement from the Form SA.2, the Oath of Administrator (which incorporates the administration bond), and a renunciation from anyone with a higher priority who does not wish to apply. You can apply through a solicitor or make a personal application.

Collect and distribute the estate

Once the Grant of Administration is issued, you have legal authority to collect assets, pay debts and taxes, and distribute the estate to the beneficiaries as determined by the intestacy rules. You should place statutory notices in newspapers to protect against unknown creditors before distributing. The administrator has a legal duty to distribute fairly and in accordance with the Succession Act 1965.

How long does intestacy administration take?

Like probate with a will, administering an intestate estate typically takes 6 to 12 months from the date of death to final distribution. The timeline depends on the same factors: how quickly assets can be valued, how long Revenue takes to process the Form SA.2, and current Probate Office waiting times. For a detailed breakdown of each stage, see our guide to how long probate takes in Ireland.

Intestate estates can sometimes take longer than testate estates because of additional complexity. Confirming the correct beneficiaries under the Succession Act can be time-consuming when families are large, when relatives are estranged, or when there is disagreement about the distribution. The administration bond also adds a step to the process.

What does it cost?

The costs of administering an intestate estate are similar to those for probate with a will. Total costs typically range from €3,000 to €15,000 or more, depending on the complexity of the estate. For a full breakdown, see our guide to probate costs and fees in Ireland.

Probate Office filing fees

Filing fees are based on the net value of the estate and differ depending on whether you apply through a solicitor or make a personal application.

Net estate value

Up to €100,000

Solicitor application

€100

Personal application

€200

Net estate value

Up to €250,000

Solicitor application

€200

Personal application

€400

Net estate value

Up to €500,000

Solicitor application

€350

Personal application

€700

Net estate value

Up to €750,000

Solicitor application

€500

Personal application

€1,000

Net estate value

Up to €1,000,000

Solicitor application

€650

Personal application

€1,300

Source: Courts Service of Ireland. Fees may change — check courts.ie for the latest schedule.

Other costs

The family home on intestacy

What happens to the family home is often the most pressing question for families dealing with intestacy. The answer 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 owned as tenants in common, the deceased's share forms part of the estate and is distributed according to the intestacy rules.

Partial intestacy

Partial intestacy occurs when a will exists but does not cover all of the deceased's property. Under Section 74 of the Succession Act 1965, any assets not dealt with by the will are distributed according to the intestacy rules, as though the deceased had died intestate and left only that property. The intestacy distribution is treated entirely separately from the provisions of the will.

This can happen when assets are acquired after the will was written, when a beneficiary named in the will has predeceased and no alternative was specified, or when a specific gift in the will fails for some other reason.

Important rules to understand

Several aspects of Irish intestacy law differ from what many people expect.

Should you get professional help?

Administering an intestate estate is legally and practically complex. While you can make a personal application to the Probate Office, many families benefit from professional guidance — particularly when the estate includes property, when the family situation is complicated, or when tax liabilities are likely.

Common situations where professional help is recommended include estates with property in the deceased's sole name, families with disagreements about distribution, estates where Capital Acquisitions Tax applies, and situations involving foreign assets or cross-border elements.

Frequently Asked Questions

Sources

  1. Courts Service — Probate Fees(accessed )

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This article is for general information only and does not constitute legal, tax, or financial advice. For advice specific to your situation, please consult a qualified professional. TheProbate.ie coordinates professional services but does not provide legal or tax advice directly.

Tax information in this article is based on current Irish legislation and Revenue guidelines. Tax rules change — always verify current thresholds and rates with a qualified tax advisor or on Revenue.ie before making decisions.