Making a will is one of those things most Irish adults intend to do “someday.” According to recent estimates, somewhere around 60-70% of Irish adults die without one. The state has rules to handle this — but those rules may not match what you’d have wanted.

Dying intestate: what it means

If you die without a valid will, you’re said to die “intestate.” Your estate (everything you own at death — property, bank accounts, investments, possessions, minus your debts) is then distributed according to a strict statutory order set out in Part VI of the Succession Act 1965.

You don’t get a say. Your family doesn’t get a say. The Act decides.

The intestacy rules in detail

Who inherits depends on which relatives survive you. Here’s the order:

If you leave a spouse or civil partner and children

Your spouse or civil partner receives two-thirds of the estate. Your children receive the remaining one-third, divided equally between them.

If a child has predeceased you but left their own children (your grandchildren), the grandchildren take that child’s share between them.

If you leave a spouse or civil partner but no children

Your spouse or civil partner receives the entire estate.

If you leave children but no spouse or civil partner

Your children share the entire estate equally. The status of the child (born within or outside marriage, adopted, etc.) doesn’t matter — all “children” under the Act inherit equally.

Where a child has predeceased you leaving their own children, the grandchildren take that child’s share between them (per stirpes).

If you leave no spouse, civil partner, or children

The estate goes to your parents (equally if both alive). If neither parent survives:

• Your siblings inherit equally
• If any sibling predeceased you leaving children (your nieces and nephews), those children take their parent’s share

If you leave no parents, siblings, or their descendants

The estate goes to your nearest blood relatives in this order: grandparents → aunts and uncles → first cousins, and so on out to remoter relatives. If no qualifying relative can be found, the estate goes to the State (bona vacantia).

The big gap: unmarried partners

An unmarried partner may be able to bring a claim under the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 if they qualify as a “qualified cohabitant” — but this requires going to court, and the result is uncertain. The simple solution is to make a will.

Other consequences of intestacy

Delay and complication

Intestate estates often take longer to administer. There’s no executor named, so an “administrator” must be appointed by the Probate Office (usually the next-of-kin), and they must apply for a “Letter of Administration” instead of a Grant of Probate. The process can add months to estate administration.

Inheritance tax implications

Without strategic estate planning via a will, family members may face higher inheritance tax (Capital Acquisitions Tax) bills than necessary. Different beneficiaries have different tax-free thresholds, and a will allows you to structure inheritance to minimise tax.

Minor children

Without a will, the court appoints a guardian for any minor children — and you have no say in who that is. A will lets you nominate a guardian; in most cases the court will respect that nomination.

Disputes and ill-feeling

Intestacy is statistically associated with more family disputes. With a clear will, expectations are managed. Without one, perceived unfairness in the statutory distribution can create lasting family conflicts.

How to make a valid will in Ireland

To be valid under the Succession Act 1965, your will must:

1. Be in writing
2. Be signed by you (the testator) at the end of the document
3. Be signed in the presence of two witnesses who are present at the same time
4. Be signed by both witnesses in your presence
5. Be made when you are 18 or older (some exceptions for younger testators)
6. Be made when you have testamentary capacity (you understand what you’re doing)

Critically, the two witnesses must not be beneficiaries under the will (or their spouses) — if a beneficiary witnesses the will, they may lose their inheritance under it.

You don’t need a solicitor to make a will — but for anything beyond the simplest estate, it’s strongly recommended. A poorly drafted homemade will is a common source of family disputes and legal challenges.

Cost of making a will

A straightforward will from an Irish solicitor typically costs €150-€400. Complex wills involving trusts, business interests, or significant assets cost more. This is a small price compared to the cost of dying intestate, which can run into thousands in additional administration costs and tax inefficiencies.

Final thoughts

Making a will is the single most important piece of legal admin most Irish adults will ever do. The intestacy rules under the Succession Act 1965 are a default — and like most defaults, they don’t fit most people’s actual circumstances. If you’re unmarried, in a blended family, have specific wishes about who inherits what, or simply want to make administration easier for those you leave behind, a will is essential. The few hours and few hundred euros it takes to make one are a much smaller burden than the alternative.