I have done a general starting off point for intestacy below to which other posters may like to add or subtract.
Rules of Intestacy:
What is intestacy? Intestacy is the term used when someone dies without making a will.
When someone dies intestate ( ie without making a will), the State has set out in certain acts ( mainly the Succession Act 1965, as amended) the rules that apply to their assets- who is entitled to their assets, in what shares and who is entitled to deal with those assets.
Who is entitled to the estate?
In general, the persons entitled to the assets are set out below for anyone who has died since 1/1/1967 ( there are different rules for prior to that date but we can ignore those for the purpose of keeping things simple)-
Married person dies leaving spouse and children- spouse is entitled to 2/3, children entitled to 1/3 divided between them, if any children have died leaving children of their own, those children are entitled to have their parents share divided between them.
Married person dies leaving spouse, no children- spouse takes all.
Person dies leaving no spouse but children- Children take all, grandchildren of deceased child take their parents share between them.
Person dies leaving father, mother, siblings- father and mother take half each.
Person dies leaving one parent and siblings- parent takes all.
Person dies leaving siblings- siblings take all, nephews and nieces of deceased sibling take their parents share between them.
Person dies leaving nephews and nieces and grandparent- nephews and nieces take all.
Person dies leaving nephews, nieces, uncles, aunts and great grandparents- nephews and nieces take all.
Person dies leaving uncles, aunts and great grandparents- uncles and aunts take equally.
Person dies leaving First Cousin, great uncle, great nephew and great great grandparent- first cousin, great uncle and great nephew take equally.
The order goes-
What happens if some assets are held in joint names?
The above entitlement applies to assets in the sole name of the deceased, in certain circumstances assets in the joint name of the deceased and another or assets nominated to another person pass outside the estate completely.
Remember also that there can be claims against estates by Creditors, by persons entitled in Common Law, by the Revenue and by the Department of Social, Community and Family Affairs so while the above is a guideline, in reality estates are not always that straight forward.
Who takes out the grant of administration?
The person entitled to extract a grant are set out in the Rules of the High Court and largely follows the order of entitlement above and after next of kin the following could also be entitled to extract a grant:
Personal Representatives of Spouse, next of kin or persons entitled on distribution.
After that there is a discretion for the Probate Office to make an order allowing someone who has shown an entitlement to apply for a grant, for example where the only person entitled renounces their right, their child may apply for such an order.
Creditors to the estate, again an order of the Probate Office is required.
The State where there is no known next of kin or any other person with an interest in the estate.
The same tax is payable whether you make a will or not, but...
One of the most common myths that is widely believed is that if you die without a will, more tax is payable to the state than if you die with a will. In general this is not true- in that if you were to leave your property in exactly the same order as the order of intestacy in a will, the tax would be exactly the same. However prudent tax planning when making a will can certainly save tax in some circumstances.
So for example if Joe Bloggs decided they wanted to leave their entire estate as to 2/3 to his wife, Mary and the remaining 1/3 divided between his children and made a will. When he dies the tax will be exactly the same as if he had made no will.
However, if Joe, through tax planning gave assets to children who could avail of certain tax exemptions on those particular assets, whether they were businesses or agricultural property, and to his wife, then he might lower or avoid tax being paid on those assets.
Rules of Intestacy:
What is intestacy? Intestacy is the term used when someone dies without making a will.
When someone dies intestate ( ie without making a will), the State has set out in certain acts ( mainly the Succession Act 1965, as amended) the rules that apply to their assets- who is entitled to their assets, in what shares and who is entitled to deal with those assets.
Who is entitled to the estate?
In general, the persons entitled to the assets are set out below for anyone who has died since 1/1/1967 ( there are different rules for prior to that date but we can ignore those for the purpose of keeping things simple)-
Married person dies leaving spouse and children- spouse is entitled to 2/3, children entitled to 1/3 divided between them, if any children have died leaving children of their own, those children are entitled to have their parents share divided between them.
Married person dies leaving spouse, no children- spouse takes all.
Person dies leaving no spouse but children- Children take all, grandchildren of deceased child take their parents share between them.
Person dies leaving father, mother, siblings- father and mother take half each.
Person dies leaving one parent and siblings- parent takes all.
Person dies leaving siblings- siblings take all, nephews and nieces of deceased sibling take their parents share between them.
Person dies leaving nephews and nieces and grandparent- nephews and nieces take all.
Person dies leaving nephews, nieces, uncles, aunts and great grandparents- nephews and nieces take all.
Person dies leaving uncles, aunts and great grandparents- uncles and aunts take equally.
Person dies leaving First Cousin, great uncle, great nephew and great great grandparent- first cousin, great uncle and great nephew take equally.
The order goes-
- Spouse*.
- Children
- Grandchildren
- Great grand children
- Great great grandchildren
- Father- Mother
- Brother/Sister
- Nephew/Niece
- Grandparents
- Uncle/Aunt
- Great Grandparents
- Great Uncle/Great Aunt/First Cousin/Great Nephew/Great Niece
- Great Great Grandparents.
- Other next of kin depending on degrees of blood relationship, direct lineal ancestors are postponed to other relatives in the same degree.
What happens if some assets are held in joint names?
The above entitlement applies to assets in the sole name of the deceased, in certain circumstances assets in the joint name of the deceased and another or assets nominated to another person pass outside the estate completely.
Remember also that there can be claims against estates by Creditors, by persons entitled in Common Law, by the Revenue and by the Department of Social, Community and Family Affairs so while the above is a guideline, in reality estates are not always that straight forward.
Who takes out the grant of administration?
The person entitled to extract a grant are set out in the Rules of the High Court and largely follows the order of entitlement above and after next of kin the following could also be entitled to extract a grant:
Personal Representatives of Spouse, next of kin or persons entitled on distribution.
After that there is a discretion for the Probate Office to make an order allowing someone who has shown an entitlement to apply for a grant, for example where the only person entitled renounces their right, their child may apply for such an order.
Creditors to the estate, again an order of the Probate Office is required.
The State where there is no known next of kin or any other person with an interest in the estate.
The same tax is payable whether you make a will or not, but...
One of the most common myths that is widely believed is that if you die without a will, more tax is payable to the state than if you die with a will. In general this is not true- in that if you were to leave your property in exactly the same order as the order of intestacy in a will, the tax would be exactly the same. However prudent tax planning when making a will can certainly save tax in some circumstances.
So for example if Joe Bloggs decided they wanted to leave their entire estate as to 2/3 to his wife, Mary and the remaining 1/3 divided between his children and made a will. When he dies the tax will be exactly the same as if he had made no will.
However, if Joe, through tax planning gave assets to children who could avail of certain tax exemptions on those particular assets, whether they were businesses or agricultural property, and to his wife, then he might lower or avoid tax being paid on those assets.