inheritance tax

Roe Solicitors can assist you with all matters regarding the inheritance of your estate so those close to you are well cared for in the future. We strive to provide wealth and succession planning advice which is tailored to our client's specific needs in plain simple English. 

In recent years, many families have lost a portion of their wealth to inheritance tax as a result of failing to adequately plan for their future. Therefore, inheritance tax planning has become an important issue for forward-thinking families to take seriously and act upon. Proper estate planning can minimise the tax that your beneficiaries will have to pay.

What is inheritance tax?

Simply speaking, inheritance tax is a tax on an individual’s estate (the property, money and possessions) after they pass away. The current rate of inheritance tax is 33%. If you receive a gift or inheritance from anyone other than your spouse or civil partner, you must pay tax. However, if you receive a gift or inheritance of Irish property from your spouse or civil partner, you do not have to pay any tax: it is ‘tax exempt’.


The relationship between a person receiving the benefit and the person providing it can determine what portion of the benefit is free from tax. The amount that a person can receive from another tax free is determined by the ‘group threshold’. There are three group thresholds: Group A, Group B and Group C. The group thresholds are updated each year. We can explain the details of these group thresholds, and how they work.

The group threshold is a lifetime allowance. After it is used, you must pay tax on the balance of the benefit. This is paid at the rate that applies on death or at the time of the benefit.

This aspect of tax law is complex, with several conditions and exemptions.

Reducing the impact of inheritance tax

Proper estate planning can minimise the tax that your beneficiaries have to pay. Roe Solicitors can provide advices on:

  • The tax reliefs and exemptions available
  • How you can divide up your property to use all available group thresholds
  • How your beneficiary can plan to fund the tax.

why choose roe solicitors?

We have a wealth of practical knowledge and experience in relation to succession planning and inheritance tax in Ireland. We provide a bespoke high quality professional service and we take the time to listen to our clients. We are upfront on costs and expenses and we will, at all times, be open and honest in progressing your matter. 

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