An apartment in Spain, a holiday home in France or a bank account in Ireland can make an estate more complicated than a single will suggests. Different countries may have different rules about who inherits, what documents an executor needs and where inheritance tax arises.
The good news is that much of this can be planned for. The first step is to identify where each asset is held, which succession rules may apply and what authority will be needed to deal with it.
Does Brussels IV apply to an Irish person’s EU holiday home?
Brussels IV is the common name for the EU Succession Regulation. In participating EU countries, its general rule points to the law of the country where a person was habitually resident when they died. It also allows a person to choose the law of their nationality to govern their succession.
Ireland does not participate in the Regulation. Irish courts continue to use their own rules for cross-border estates. But Ireland’s opt-out does not make Brussels IV irrelevant to an Irish owner of property elsewhere in the EU. An Irish citizen can potentially choose Irish law in a will for a succession being handled in a participating country. Whether that choice achieves the intended result needs careful advice on the countries and assets involved.
What about forced heirship?
Some countries reserve a share of an estate for certain relatives. These are often called forced heirship rules. They can affect plans to leave a holiday home to one person, particularly if the owner has a spouse or children.
A carefully drafted choice of law may help address succession rules in a participating EU country. It should not be treated as a blanket exemption from every local requirement. Property transfer procedures and taxes need to be checked separately. Brussels IV itself does not govern inheritance tax.
If you have both an Irish will and a will made abroad, have them reviewed together. Each should clearly say which assets it covers, so that signing a later will does not accidentally disrupt an earlier one.
Can a UK Grant of Probate be resealed in Ireland?
This is an important point for executors: a UK Grant of Probate is not simply resealed in Ireland. Where a person dies with assets in Ireland, a separate Irish grant may be required to administer those assets. The Irish Probate Office has procedures for applications involving a person who was domiciled abroad, and the foreign grant and will may form part of the supporting documents. The precise application depends on the estate.
Before applying, an executor should establish what Irish assets exist, how they were owned and whether the institution holding them requires an Irish grant. A jointly held asset, for example, may need a different assessment from an asset held in the deceased’s sole name.
Will an inheritance be taxed in two countries?
Possibly, but tax paid abroad does not necessarily mean the same inheritance is taxed twice without relief. Irish Capital Acquisitions Tax (CAT) can apply where the person who died or the beneficiary was resident or ordinarily resident in Ireland for tax purposes, or where the property is situated in Ireland. The country where an overseas property sits may also impose tax.
Ireland has inheritance tax relief arrangements with the UK and the US. Where a treaty does not provide relief, unilateral relief may be available for qualifying tax on foreign property. The credit depends on the particular property, tax and person concerned; it is not an automatic refund of all foreign tax paid.
What should you do next?
If you own assets in more than one country, make a list of the properties, accounts and investments, and note how each is owned. Have your wills, any choice of law and the likely tax position reviewed together with advisers in the relevant countries.
If you are administering an estate, gather the wills, death certificate, any existing grants and details of the assets before transferring or distributing property. Early advice can help you identify which grants and tax returns are needed.
HOMS Assist can help you work through the Irish probate and estate planning issues and coordinate advice where another country’s law is involved. Contact our team to discuss your circumstances.
About the author: Claire Tuohy is a Partner at HOMS Assist, specialising in wills, trusts, probate, and cross-border estates. With dual qualifications in Ireland and England & Wales, and as an active member of the Society of Trusts and Estate Practitioners (STEP), Claire brings deep expertise in tax-efficient succession planning. Her commitment to clear, practical advice ensures high-net-worth clients navigate complex estate matters with confidence.
