Ireland sells a particular dream to the world, and the world buys it: the cottage in West Cork, the house above the beach in Kerry, the Connemara retreat — owned, often for decades, by people whose only Irish connection is the property itself. Then the owner dies abroad, the home-country estate proceeds smoothly, and the family discovers that the Irish line on the schedule answers to a different legal system entirely.
The Property Is the Jurisdiction
Two rules decide everything. First, representation: Irish land needs an Irish grant — no resealing, no exceptions, no value threshold for registered property. Second, and less known: Irish immovables are governed by Irish succession law whatever the owner’s domicile or the law their will was drafted under. The foreign will usually disposes of the cottage effectively as to form — formal validity is generous — but substance runs on Irish rules, which occasionally means Irish statutory rights touching the Irish property in ways the drafter at home never imagined. The analysis takes an hour at the start; discovered mid-file, it takes considerably more.
Stewardship, Then Strategy
The empty holiday home is the estate’s most perishable asset: insurance on unoccupied terms, security, services, a local eye — the preservation duty runs from death, not the grant, and it is the first practical instruction on every such file. Strategy follows: keep or sell. The keeper’s route transfers to the continuing beneficiary with equalisation on defensible valuations; the seller’s route runs grant and sale preparation in parallel so the market opens the day the grant issues. Both run entirely on documents from abroad, with the tax questions — Irish, home-country, and the interaction — routed to the accountants on each side, always.
The File From Wherever You Are
The machinery is the standard cross-border set, attacked in parallel from day one: the sealed foreign grant copy anchoring entitlement, PPS numbers for the non-resident parties, translations where the will needs them, the SA.2, and eProbate lodgment right first time. Run this way, the ordinary holiday-home estate completes within months without anyone boarding a plane — and the file that grows complications (the occupier, the disputed valuation, the statutory-rights surprise) finds the practice’s litigation half behind the same door. The whole speciality lives at international probate.
Frequently Asked Questions
A Holiday Home in the Estate?
Send the address or folio number, the will, and where the family lives - the reply covers the immediate stewardship items and the full route: grant, keep-or-sell, timeline, costs.
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About the Author
Richard O’Shea, Solicitor, TEP practises with Mary Molloy Solicitors (established 1981) in probate, will disputes and estate litigation throughout Ireland. Richard is a qualified Trust and Estate Practitioner (STEP) — the international specialist credential for wills, trusts and estates — and holds a Diploma in Mediation from the Law Society of Ireland, a pairing built for exactly this work: specialist estates expertise, and the means to keep families out of war where that is still possible. Contact Richard on 01 5827148 or richardoshea@marymolloysolicitors.com.
This article is for general information only and does not constitute legal advice. Every estate and family situation is different, and time limits in this area are strictly applied - obtain advice on your own circumstances before acting or deciding not to act. We do not advise on tax; taxation questions should be directed to your accountant and Revenue’s published guidance. In contentious business, a solicitor may not calculate fees or other charges as a percentage or proportion of any award or settlement.