| Probate generally deals with the law relating to the Estates of deceased persons governed by the provisions of the Succession Act 1967. A person dies, either leaving a will (testate) or without a will (intestate) . On death the deceased's assets are frozen until the appropriate Grant is extracted by the next of kin. If testate, the will shall appoint an Executor specifically to deal with the affairs of the deceased. If intestate, the obligation falls on the closest relative. |
| As a general rule, the evidence of the transfer of title of any asset from one person to another is effected by way of signature - for example, money is withdrawn from a Bank Account by signing a withdrawal form, a car is transferred by way of Vehicle Registration Form, a share is sold by a Share Transfer Form, land is sold by a Land Transfer Deed, etc. |
| The death of that person means that the signature is no longer available and a Grant of Probate (in the case of a Will) and a Grant of Administration Intestate (in the case of no Will) is a Court Order authorising the holder of the asset (Bank Manager, Land Registry, Company Secretary, Insurance Company, etc.) to accept the signature of the person named in the Grant (Legal Personal Representative) (LPR) instead of the Deceased's signature. |
| The process of extracting a Grant is reasonably straightforward. Each county has a local Probate Registrar. Once the necessary forms are prepared and signed and lodged with her, she is empowered by the Courts to issue a Grant. The necessary forms differ depending on the circumstances. However, one of the forms that the Registrar requires in all circumstances is a High Court Certificate from the Revenue Commissioners. In layman's language this is a Clearance Certificate that the Revenue have seen a valuation of the assets of the Deceased and have either assessed tax or deferred the payment of tax. |
| This is obtained by the Solicitor submitting a form of a Revenue Affidavit to the Capital Taxes Branch of the Revenue Commissioners in Dublin. There are two forms of taxes payable arising from the death of a person:- |