Probate Tax

Property not liable to Probate Tax

Is there any property not liable to the tax?

Property which does not pass under the deceased’s will or intestacy is excluded from the tax. For example, joint owners or the proceeds of life policies written in trust.

Property situated outside Ireland is liable to Probate Tax only if the disponer was resident or ordinarily resident in Ireland at the date of death. In the case of foreign domiciled persons, this provision is relaxed until 1 December 2004. Property situated in Ireland at the date of the death is liable to Probate Tax, irrespective of the domicile or residence of the disponer.

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