Irish Wills for Foreign Nationals and Expats in Cork

If you are a non-Irish national living in Cork — whether an EU citizen, a UK citizen post-Brexit, or a non-EU national — you may have questions about whether Irish will law applies to you, whether you need to make a will in Ireland, and what happens to assets you have in other countries.

Does Irish Law Apply to You?

For people living in Ireland, Irish law generally governs:

• Succession to immovable property (land and buildings) located in Ireland — Irish law applies regardless of nationality
• Succession to movable property (bank accounts, investments, personal property) — generally the law of the person's domicile at death applies

If you are living in Cork and intend to remain here permanently, you are likely domiciled in Ireland for legal purposes, meaning Irish law governs your movable estate worldwide.

The EU Succession Regulation (Brussels IV)

For EU citizens living in Ireland, the EU Succession Regulation applies. It generally gives you the right to choose the law of your nationality to govern your entire estate — by making a declaration in your will. This can be very useful for EU nationals who have significant assets in their home country and want to plan under familiar law.

Note: Ireland has not fully adopted Brussels IV — consult a Cork solicitor with cross-border estate experience for advice specific to your situation.

UK Citizens Post-Brexit

UK nationals living in Cork are now non-EU nationals for these purposes. The UK-Ireland bilateral tax treaty and succession rules continue to apply in many respects, but cross-border estate planning between Ireland and the UK has become more complex post-Brexit. Seek specialist advice.

Making an Irish Will as a Foreign National

Any adult resident in Cork can make a valid Irish will. The requirements are the same regardless of nationality:

• In writing
• Signed by the testator
• Witnessed by two witnesses simultaneously

Your will should be drafted to address: Irish assets, assets in your home country, and whether you want Irish law or the law of your nationality to govern your estate.

Do You Need Wills in Multiple Countries?

If you have property or significant assets in more than one country, you may need wills in each country — one for your Irish assets and one (or more) for your foreign assets. Cork solicitors with international estate experience can advise on whether this is appropriate and coordinate with foreign lawyers where needed.

CAT and Foreign Nationals in Ireland

If you are Irish-domiciled at death (regardless of nationality), your worldwide assets are subject to Irish CAT. If domiciled outside Ireland, only Irish-situated assets are subject to Irish CAT. See: Inheritance Tax Ireland.