New EU Inheritance Regulations August 2015

With effect from 17 August 2015 EU Regulation 650/2012 (Brussels IV) will be enforced with the purpose of clarifying various principles of private international law across the Member States of the European Union applicable to the survivors of deceased persons who have left assets in a number of different countries within the EU. Its objective is to provide a single uniform system for the recognition of inheritance, planning and administration law and the introduction of the European Certificate of Succession (Europäisches Nachlasszeugnis). The Regulation shall not apply in Ireland, the United Kingdom or Denmark. So, whether at the stage where the Will is being drafted when it is the time to decide on what law and what courts will have jurisdiction in respect of the proposed Will or whether it is the time after the death of the testator, if there is any connection to Ireland, it will be important that you contact us for assistance, in particular on questions such as:

1. An examination of the “domicile” of the deceased.
2. Validity of the testament.
3. An examination of the entitlement to inherit under the testament.
4. The obtaining of directions from the Irish Probate Office.
5. The proof of the validity of the last testament.
6. The administration of the deceased’s estate in Ireland prior to its distribution.

Duncan Grehan & Partners hosted a conference of the DACH Vereinigung in Dublin 29-31 May 2014 on this topic when papers were presented by speakers from France, Italy, Switzerland, Germany, Austria and Duncan Grehan presented a paper explaining the Irish law position. To request a copy of that paper please email dgrehan@duncangrehan.com.

On 22 May 2015 the People of Ireland by Referendum voted for the 34th Amendment of the Constitution (Marriage Equality) Act, 2015 when it became part of the Irish constitutional law that “Marriage may be contracted in accordance with law by two persons without distinction as to their sex”. This provision will have far-reaching consequences for the Irish law of inheritance and follows on from the earlier statutory law by which same sex civil partnerships were recognised by the Civil Partnership and Certain Rights and Obligations of Cohabitants Act, 2010.

For further information please contact Duncan Grehan (dgrehan@duncangrehan.com) or Éadaoin McLoughlin (emcloughlin@duncangrehan.com)