Mary Molloy SolicitorsProbate · Estates · Kilkenny
Practice Area

Non-Resident and Cross-Border Estates

Emigration built the South-East's families, and it built its estates: land in Kilkenny owned by a testator who died in London, an Irish bank account in a Boston estate, beneficiaries scattered across three continents, wills made under other legal systems disposing of Irish farms. Cross-border estates are now ordinary work rather than exotic work, but they run on rules of their own, and the sequencing between jurisdictions decides how long and how expensive the administration becomes.

Irish assets need an Irish grant

The organising rule is simple: a foreign grant of probate does not, of itself, give authority over assets in Ireland. Irish land and, in most cases, Irish accounts and holdings require an Irish grant of representation, extracted here on foot of the will admitted to proof, or the foreign grant, with the supporting proofs the Probate Office requires for foreign-domiciled estates. There is no resealing procedure for British grants: a separate Irish application is needed, commonly called a second grant where a grant has already issued in the country of domicile. The practice regularly extracts such grants for executors and administrators who have never set foot in Ireland, with the entire process handled by correspondence.

Domicile, the applicable law and foreign wills

Which country's law governs succession depends on the character of the assets and the deceased's domicile: broadly, Irish land devolves under Irish law whatever the domicile, while movable assets devolve under the law of the domicile. A will validly made under the law of the place of execution or domicile will generally be recognised here, but a foreign will that never contemplated Irish land can create gaps, partial intestacies and translation requirements. For testators alive today the lesson runs in reverse: anyone with assets in two jurisdictions should take advice on whether one will or concurrent wills serve better, and on how the EU Succession Regulation, which Ireland has not adopted but which affects estates with assets in participating states, bears on their arrangements.

The UK-Irish estate

The densest cross-border traffic is with Britain: a generation that emigrated to English cities and kept the home farm, or bought property there while remaining domiciled here. These estates typically need grants in both jurisdictions, and the order matters, the domicile grant usually leads, with the second application grounded on court-certified copies of the will and grant. Post-Brexit, the practical machinery of proving documents and transferring funds has additional friction but the underlying private international law is largely unchanged. Both estates' tax regimes may be engaged, with relief arrangements between the two states, and specialist tax advice should be obtained in both jurisdictions before distributions are made.

Foreign beneficiaries and practical administration

Beneficiaries abroad add process at every step: identity verification for institutions, powers of attorney where documents must be executed here, currency and transfer logistics, and Irish reporting obligations that arise on inheritances taken by or from non-residents, on which specialist tax advice should be obtained. Missing or unlocatable foreign beneficiaries engage the procedures described on the missing beneficiaries page. The administrative craft in these estates is parallelism: running the two jurisdictions' processes side by side rather than in sequence wherever the rules allow, which routinely saves months.

Frequently asked questions

I live abroad and am executor of an Irish estate. Must I travel to Ireland?

Generally no. An Irish grant can be extracted through solicitors by correspondence, with documents executed abroad before appropriate witnesses. The practice handles cross-border estates for personal representatives worldwide.

There is already an English grant of probate. Does it cover the Irish farm?

No. British grants are not resealed in Ireland; a separate Irish grant must be extracted before Irish land or accounts can be dealt with. The Irish application is grounded on certified copies of the foreign will and grant.

Which country's law applies to the estate?

Broadly, Irish immovable property devolves under Irish law regardless of domicile, while movables follow the law of the deceased's domicile. Every cross-border estate should have this analysis done at the start.

To discuss a matter in confidence, contact Richard O'Shea at Mary Molloy Solicitors, 2 Rose Inn Street, Kilkenny. Arrange a consultation. This page is general information, not legal advice.

Further reading on this topic

Related practice areas