For the past three years, Ireland has been quietly winding down its old wardship system, where a court could take over decision-making for someone who had lost the capacity to manage their own affairs. The review window for existing wards closed on 26 April 2026, and the Assisted Decision-Making (Capacity) (Amendment) Act 2026, which became law on 31 March, gives the courts only a limited power to extend it in individual cases. Any extension is capped at eighteen months, and none can run beyond 25 October 2027. After that, wardship is gone for good.
Why does that matter if you are thinking about making a Will? Because it tells you something about the direction the law is moving in. The State now expects people to make their own decisions while they still can, rather than leaving a court to step in afterwards. A Will is the clearest example of that kind of decision, and so is an Enduring Power of Attorney.
Most of us know we should make a Will. Far fewer of us know what we will actually be asked when we sit down to do it, so here is what to think about before your appointment with a solicitor.
What happens if you do not make a Will
If you die without a valid Will, you do not get a say in who inherits what. Instead, your estate is divided according to a set of rules laid down in the Succession Act 1965, known as the rules of intestacy. In plain terms, the law decides for you, and it works like this:
- If you leave a spouse or civil partner but no children, your spouse inherits everything.
- If you leave a spouse or civil partner and children, your spouse takes two thirds of your estate and your children share the remaining third between them.
- If you leave children but no spouse, your children share the estate equally.
- If you live with a partner but are not married or in a civil partnership, they have no automatic right to anything, no matter how long you have been together.
That last one catches people out all the time, and it is where a great many family disputes begin.
Six decisions to make before your appointment
- Choose your executors. Your executors are the people who will look after your estate when you are gone. They will gather in your assets, pay off any debts, apply for a Grant of Probate (the legal document that gives them the authority to act) and pass on what is left to the people you have chosen. Bring their full names and contact details with you, and pick people who are likely to still be traceable, and still willing, years from now.
- Choose guardians, if you have children under eighteen. This is the decision about who would raise your children if you were not there, so it deserves a proper conversation with the people you have in mind before you name them.
- Choose trustees, if any part of your estate needs to be looked after on someone’s behalf, for example money set aside for a child until they are older. Executors and trustees are often the same people, but the jobs are different, and it helps to understand both.
- Get a clear picture of what you own and what you owe. That means property addresses and folio numbers, bank accounts, shares, pensions, life policies and any debts. Putting a simple list together now can save your executors months of detective work later, especially if they are not close family.
- Decide on any specific gifts. Perhaps a wedding ring for your eldest daughter, or a collection you would like to go to the sibling who shares your passion for it. Writing these wishes down clearly is one of the most reliable ways to prevent arguments between people who are already grieving.
- Write down your questions, and bring the list with you. The more we understand about your circumstances, the better the Will we can draft for you.
The people the law protects, whatever your Will says
Making a Will in Ireland does not give you complete freedom to leave your estate however you like.
If you are married or in a civil partnership, your spouse or partner has what is called a legal right share. They are entitled to one third of your estate if you have children, or one half if you do not, and this applies no matter what your Will says. If you have left them less than that, they can simply choose to take their legal right share instead.
Children do not have a fixed entitlement in the same way, but a child who feels they have been unfairly provided for can apply to court under section 117 of the Succession Act 1965, arguing that their parent failed in their moral duty to look after them properly. These applications come with strict time limits and depend heavily on the facts of each case, and they are far less likely to succeed where the thinking behind the Will was properly recorded at the time it was made.
That is one of the strongest practical arguments for having your Will drafted by a solicitor rather than downloaded from the internet. The document itself is only half the work and the note on file explaining why you made the choices you did is the other half.
What your beneficiaries will actually receive
It is also worth knowing that the people you leave money or property to may have tax to pay on it. Capital Acquisitions Tax is charged at 33% on the value of a gift or inheritance above the recipient’s tax free threshold. As at July 2026, those thresholds are EUR 400,000 for a child, EUR 40,000 for a brother, sister, niece, nephew, grandchild, parent or grandparent, and EUR 20,000 for anyone else. Budget 2026 left both the rate and the thresholds unchanged.
Anything passing between spouses or civil partners is completely exempt. And if a beneficiary has been living in the property for long enough and does not own another home, they may qualify for the dwelling house exemption.
Tax should not be the thing that drives your Will, but it should certainly inform it, particularly where the bulk of what you are leaving is a house and the person you are leaving it to is a niece or a nephew.
Keeping your Will up to date
A Will does not always keep pace with your life, and in one case the law steps in whether you like it or not. Getting married or entering a civil partnership automatically cancels any Will you made beforehand, unless that Will was made specifically with the marriage in mind. Separation and divorce, on the other hand, do not have the same automatic effect, which means a former spouse can remain a beneficiary long after the relationship has ended.
The simple rule is to review your Will after any big life event: a marriage, a separation or divorce, a birth or a death in the family, a significant purchase, or a move abroad. Reviewing it costs very little. Not reviewing it can cost a great deal.
A Will is only half the plan
A Will only takes effect when you die. It does nothing to help you while you are alive but no longer able to manage your own affairs. That is the job of an Enduring Power of Attorney, and with the wardship system now closing for good, it is the arrangement the law expects you to have in place. Registrations with the Decision Support Service have been rising, but they are still low compared with the size of the adult population. You can read more about how the framework works on Citizens Information, and about how the wardship transition is being completed on their wards of court page. For most people, the simplest approach is to put a Will and an Enduring Power of Attorney in place at the same appointment.
Putting a Will in place
Making a Will is not a long or complicated process. For most people it comes down to one conversation, a draft, and a short signing appointment. What takes the time is thinking clearly about the six decisions above, and that is work well worth doing before you arrive. If you have been named as an executor in someone else’s Will, you might also find our note on an executor’s duties helpful, and our guide to when probate is required in Ireland explains what happens next.
Our Wills and Probate team advises clients across Dublin and throughout Ireland, with the same care and clear communication we bring to every part of the firm. To arrange an appointment, please get in touch or call us on 01 296 0666 and we will be happy to get things started.
