Are you entitled to inherit from your parent?

The spouse or civil partner of a deceased person has a fixed legal right to be provided for from their estate.  However, it sometimes comes as a surprise to people to learn that the children of a deceased person do not have any such automatic entitlement.

If you are the child of a deceased parent and they made no provision for you in their Will, you can make an application to Court under Section 117 of the Succession Act for an Order directing that you be provided for from your parent’s estate.  The Court may order such provision be made if the Court is satisfied that your deceased parent failed in his/her moral duty to make proper provision for you as their child in accordance with his/her means, whether by Will or otherwise.

There is a strict statutory time period within which these claims must be brought before the Court.  You have 6 months from the issuing of the Grant of Probate.  This time limit is strictly adhered to so if the claim is not taken within this timeframe, it is statute barred and can no longer be brought before the Court.

In the event of a person dying intestate (without having made a Will) the surviving spouse or civil partner has a right to two-thirds of the estate (where the deceased person has children) with the remaining one third being divided between the deceased’s children equally.

In the recent budget the amount each child can inherit from a parent tax free has been increased from €280,000 to €310,000. The rate of Capital Acquisitions Tax (CAT) remains unchanged at 33%.

If you require advice in relation to making a claim under S. 117 of the Succession Act or you are an Executor or Trustee who wishes to defend such a claim please contact Teresa O’Sullivan, Solicitor on 021 489 72 56 or by email at teresa@douglaslawsolicitors.ie  Teresa has vast experience in advising clients on potential legal challenges to Wills and probate disputes involving beneficiaries and executors.