While each case differs it is likely at least some of the following will arise:
1. Original Documents
If a foreign Grant of Probate or Administration has been taken out, we will usually need an official sealed and certified copy. Normally this is obtained from the Registry that issued the foreign grant. If there is no foreign Grant of Representation and it is not intended to extract one, we will need the original Will, if it exists. We may also need an official death certificate.
2. Assets & Liabilities
A list of the deceased’s assets and liabilities in Ireland with supporting documentation will be required.
3. Beneficiary Details
The names and addresses of the beneficiaries and their relationships with the deceased will be needed.
a. Capital Acquisitions Tax (CAT) also known as Inheritance Tax
CAT is often a major factor in this type of case. Unlike other jurisdictions, such as the UK, in Ireland Inheritance Tax (Capital Acquisitions Tax) is a tax on the beneficiary, not on the estate. Special rules apply to ensure compliance by non-resident beneficiaries. Where the personal representative or executor is Irish resident, he or she has a personal exposure if non-resident beneficiaries do not meet their pay and file commitments. If the personal representative or executor is not Irish resident, he or she must appoint an Irish solicitor who then becomes personally assessable and chargeable for CAT if the person primarily liable defaults in making returns or payment. Prompt action is necessary to avoid interest, surcharges and penalties.
b. Income Tax
The deceased’s Irish Income Tax affairs, if any, must be wound up.
c. Source of Funds
Where the aggregate value of the Irish funds exceeds €100,000 the Irish Revenue Commissioners will want to be satisfied as to the source of funds.
5. Personal Public Service (PPS) Numbers
To process a Probate or Administration application in Ireland PPS numbers must be provided for the deceased and most beneficiaries. Sourcing these can take time and is one of the biggest causes of delay. Any person born in Ireland automatically has a PPS number even if he or she is unaware of it. The format is seven digits and a letter. Irish PPS numbers can be obtained on application from the Department of Social and Community Affairs which we can help with.
Depending on the circumstances it may be necessary to obtain an Affidavit of Law (as to the law in the non-Irish jurisdiction). If so, we can provide precedents. A Power of Attorney to extract the Irish Grant may be needed. The question of a spouse’s or civil partner’s legal right share and provision for dependents may arise.