Executor Duties After a Death in Ireland

What Being Named Executor Actually Means

When someone names you as executor in their will, they are giving you legal responsibility for settling their estate after death. In Ireland, this means you are responsible for securing the assets, paying the debts, applying for probate, and distributing the inheritance according to the will — and you owe a legal duty of care to every beneficiary.

Most executors have never done this before. The role arrives at the worst possible time, and the combination of grief, paperwork, and family dynamics makes it one of the most stressful administrative tasks a person can face.

The Immediate Priorities

Before the funeral:

• Locate the will. Check the deceased's home and their solicitor's office. Once probate or administration has been issued, copies of the will can be obtained from the Probate Office. If no will exists, the estate is distributed under the rules of intestacy (the Succession Act 1965), and the next of kin must apply for Letters of Administration instead of probate.
• The executor has legal authority over funeral arrangements. If there is a dispute among family members about burial, cremation, or the format of the service, the executor's decision is final under Irish estate law. Funeral expenses are a priority debt — they are paid from the estate before any other liabilities.

In the first week:

• For a death not referred to a Coroner, register it with the Civil Registration Service within three months. If a post-mortem or inquest is required, the Coroner registers the death after the proceedings conclude.
• Notify banks, building societies, and credit unions. Banks may restrict access until you produce either a Grant of Probate or Letters of Administration, but if sufficient funds are available, ask whether the bank can pay the funeral director directly on presentation of the invoice.
• Notify the deceased's employer, pension provider, and insurance companies.
• Contact the Department of Social Protection to stop any ongoing state payments and to claim any bereavement-related entitlements.

Applying for Probate

Probate is the legal process by which the court confirms that the will is valid and authorises the executor to administer the estate. In Ireland, the application is made to the Probate Office (High Court) or the relevant District Probate Registry.

What you need to file:

• The original will.
• The death certificate.
• A completed Statement of Affairs (Probate) (Form SA.2), detailing all the deceased's assets and liabilities.
• An Executor's Oath — a sworn statement that you will administer the estate faithfully.
• The application fee (currently based on the estate value).

Timeline: Straightforward estates can receive a Grant of Probate within three to six months. Complex estates — those involving property disputes, foreign assets, missing beneficiaries, or Revenue queries — can take considerably longer.

Tax clearance: Before you can distribute the estate, you may need to obtain tax clearance from Revenue. If CAT is due on an inheritance, the beneficiary is generally responsible for it; the executor should ensure applicable tax and estate obligations are addressed before distributing. Each beneficiary has a lifetime tax-free threshold depending on their relationship to the deceased (Group A for children, Group B for siblings/nieces/nephews, Group C for everyone else).

The Executor's Ongoing Responsibilities

• Securing assets. You must safeguard the estate's property, vehicles, valuables, and financial accounts from the moment of death until distribution. This includes insuring property, paying utility bills to prevent disconnections, and maintaining the home.
• Paying debts. All legitimate debts must be discharged before any inheritance is distributed. The order of priority: funeral expenses first, then secured debts (mortgages), then unsecured debts, then taxes.
• Distributing the estate. Once probate is granted and all debts and taxes are paid, the executor distributes assets according to the will. Under the Succession Act 1965, a surviving spouse or civil partner is entitled to a "legal right share" — one-third of the estate if there are children, one-half if there are no children — regardless of what the will says.
• Keeping records. Maintain detailed accounts of every financial transaction you make on behalf of the estate. Any beneficiary can request a full accounting, and the court can compel one.

When You Need a Solicitor

An executor can apply for probate without a solicitor, particularly for small, straightforward estates. But professional help is strongly advisable when:

• The estate includes property or land.
• There are debts that exceed the estate's liquid assets.
• A beneficiary is contesting the will.
• There are foreign assets or non-resident beneficiaries.
• Capital Acquisitions Tax or Capital Gains Tax liabilities are likely.

Solicitor's fees for probate work typically range from 1% to 3% of the estate value, plus VAT and outlays. Ask for a written quote before instructing anyone.

The Practical Starting Point

The Catholic Funeral Ireland guide covers the immediate post-death administrative steps in detail, including a checklist of who to notify, the Death Notification Form process, and the financial decisions that need to happen in the first week.