Tuesday, April 24, 2018

Spouses are exempt from Inheritance Tax. With effect from 5th December 2012 sons/daughters (to include adopted and step sons/daughters) and parents who take absolutely from a deceased child and foster son/daughter (who fill a certain criteria) are entitled to inherit €225,000 each before the 33% inheritance tax rate sets in. Parents/brothers/sisters/nieces/nephews/grandchildren and grandparents are entitled to inherit €30,150 before the 33% inheritance rate sets in and anyone else has a tax free allowance of €15,075.

However, if you inherited from a same class person since 5th December 1991 to date, that inheritance will be added to your current inheritance for the purpose of calculating the tax due.

Funeral and testamentary expenses can be offset against this liability.

E Appointments

Get An e-appointment

Select Dates And Times That You Are Available.

Enduring Power Of Attorney

An Enduring Power of Attorney (EPA) is a legal document by which a person (referred to as “the donor”) Read More...

Dermot McNamara BCL,
Solicitor
Notary Public
Commissioner for Oaths

Collette Bryson BA (Hons)
Solicitor

Frances Cunneen T.E.P. Trust & Estate Practitioner

Lorraine Byrne

M.I.I.L.Ex, Legal Executive

We use cookies to improve our website and your experience when using it. Cookies used for the essential operation of the site have already been set. To find out more about the cookies we use and how to delete them, see our Privacy Policy.

I accept cookies from this site

EU Cookie Directive Plugin Information