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21 August 2015

Change in Succession Law for Irish people with overseas property

Posted in Legislation Updates

New EU regulation No 650/2012 came into force on the 17th August 2015 and applies to all deaths after that date.

Ireland has opted out of the regulation as have The UK and Denmark but Irish Citizens will still benefit from it if they own property in any of the 24 member states that have signed up to the regulation.

Previously and Irish Citizen with property in, for example, Spain, Portugal or France would have to make a will in that EU country in addition their Irish Will in order to set out how the foreign property would be divided on their death. However, the Succession law of the State where the property is situated would have applied. In France children may be entitled to up to three quarters of the estate whereas in Ireland they are not.

Inheritance laws in each state can vary significantly. In Ireland succession rights are set out in The Succession Act.

Now Irish people with property in the 24 EU states that have signed up to the regulation will still have to make a will in the country where their property is situated but they can elect in that will that Irish Succession law should apply.

Click to this page for information on making a will.


- Take Tax advice regarding the implications of invoking this regulation in the particular country involved.

- Make a Will in the other EU state or Update and existing one setting out that Irish Law should apply to your foreign property on your death.

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Lanigan Clarke Solicitors Dublin
1 Lansdowne Gardens, Shelbourne Road, Dublin 4.
T: 01 531 3494

Lanigan Clarke Solicitors Donegal
6A Pearse Road, Letterkenny,
Co. Donegal.
T: 074 91 29110


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