When someone dies in Ireland leaving a will, the executor named in that will must apply to the Probate Office for a Grant of Probate before they can legally deal with the estate. Central to that application is a sworn statement — historically called the Oath of Executor — confirming the will is genuine and the executor accepts their duties. Since 2020, this oath has been replaced by a Statement of Truth, but the role and responsibility remain identical.
What Is the Executor's Role Under the Succession Act 1965?
The legal framework for executors in Ireland comes from the Succession Act 1965, which governs how estates are administered after death. Under this Act, the executor is the person appointed by the deceased in their will to gather the assets of the estate, pay debts and taxes, and distribute the remainder to the beneficiaries.
The executor's authority flows from the will itself, but their power to deal with third parties — banks, the Land Registry, financial institutions — only becomes effective once the Probate Office issues a Grant of Probate. Until that grant is issued, the executor has no legal standing to access or transfer assets.
Key duties under the Succession Act 1965 include:
- Locating the original will and verifying it is valid
- Submitting an Inland Revenue Affidavit (Form CA24) to Revenue to account for inheritance tax
- Applying to the Probate Office for the Grant of Probate
- Distributing the estate in accordance with the will
The Statement of Truth: Replacing the Old Oath
Prior to reforms introduced under the Civil Law and Criminal Law (Miscellaneous Provisions) Act 2020, an executor applying for probate in Ireland was required to swear a formal oath before a solicitor or commissioner for oaths. This oath confirmed that the executor was the person named in the will, that the will was the last valid will of the deceased, and that the executor would faithfully administer the estate.
From 2020 onwards, that sworn oath was replaced by a Statement of Truth. The practical effect is the same — the executor makes a solemn written declaration to the Probate Office — but a formal religious oath is no longer required. The statement must still be signed in the presence of a solicitor, and making a false statement carries serious legal consequences under the Criminal Justice (Perjury and Related Offences) Act 2021.
For most applicants, the change is administrative. Whether you call it an oath or a statement, the executor is confirming the same facts and accepting the same legal responsibilities.
When Is a Grant of Probate Needed?
Not every estate requires a Grant of Probate. Whether one is needed depends on the nature and value of the assets involved.
A grant is typically required when:
- The estate includes real property (land or a house) registered in the deceased's sole name
- Financial institutions (banks, credit unions, investment firms) hold assets above their own internal thresholds — usually around €25,000, though this varies
- Shares or other securities need to be transferred
A grant is generally not needed for jointly held assets that pass automatically by survivorship, or for small accounts where the institution accepts a simplified declaration. However, if there is any doubt, it is safer to obtain the grant, as it provides clear legal authority to act.
Applying to the Probate Office
The Probate Office is part of the High Court and is located at the Four Courts in Dublin, with District Probate Registries operating in Cork, Limerick, Galway and other county towns. Most straightforward applications are made through a local District Registry.
To apply, the executor (or their solicitor) must submit:
- The original will (and any codicils)
- The original death certificate
- The completed Oath of Executor / Statement of Truth
- The Inland Revenue Affidavit (CA24), submitted to Revenue first
- The probate application form with the applicable filing fee
The CA24 form is filed with Revenue Commissioners before the Probate Office application. It declares the value of all assets and liabilities in the estate and calculates any Capital Acquisitions Tax (CAT) due. Revenue will stamp the affidavit once satisfied, and the stamped copy is then submitted to the Probate Office as part of the probate application.
Timelines and Costs
Processing times at the Probate Office vary. As of 2026, straightforward applications submitted directly (without a solicitor) may take four to six months from submission to grant issue. Applications submitted through a solicitor on the "solicitors' side" can be faster once all documents are in order, but this depends on the complexity of the estate and current Probate Office workloads.
The cost of obtaining a grant depends on the gross value of the estate. Under the current fee schedule, there is no fee for estates valued under €25,000. Above that threshold, fees are calculated on a sliding scale set by court rules. Solicitors' fees, if you use one, are charged separately and are typically based on the value of the estate — usually between 1% and 2% of the gross estate.
Executors can apply personally without a solicitor. The Probate Office provides guidance forms, though the paperwork can be complex where property or significant assets are involved.
You can download a free executor appointment template to document the executor's acceptance of the role and begin organising the estate administration process.
Common Problems Executors Face
The most frequent difficulty is locating the original will. A photocopy is not accepted by the Probate Office. If the original cannot be found, a court application may be needed before probate can proceed.
Disputes among beneficiaries are another source of delay. While the executor's role is to administer the estate according to the will, aggrieved parties can challenge the will's validity or seek to have the executor removed. The Succession Act 1965 provides rights of action for spouses and civil partners who believe they have not received their "legal right share" — which is one-half of the estate where there are no children, or one-third where there are.
Valuing assets accurately for the CA24 is also important. Under-valuation of property can attract Revenue scrutiny and potential penalties.
Frequently Asked Questions
What is the difference between an executor and an administrator?
An executor is named in a will and applies for a Grant of Probate. An administrator is appointed by the Probate Office where there is no valid will (intestacy) or the named executor is unable or unwilling to act. Administrators apply for a Grant of Administration rather than a Grant of Probate, but their duties in managing and distributing the estate are broadly similar under the Succession Act 1965.
Can an executor be a beneficiary of the will?
Yes. Under Irish law, an executor can also be a beneficiary of the same will. There is no conflict of interest in that alone, though the executor must act in the interests of all beneficiaries and cannot prefer their own interests when carrying out estate administration duties.
How long does an executor have to distribute the estate?
There is no fixed statutory deadline, but the executor has what is called the "executor's year" — a recognised principle that the estate should be administered within twelve months of the death. After that period, beneficiaries can take steps to compel distribution. Delays caused by Revenue clearance, property sales or disputes can legitimately extend this period.
What happens if the executor named in the will refuses to act?
An executor can renounce their appointment before they have "intermeddled" in the estate (i.e., before they have taken any steps to administer it). Renunciation must be in writing. Once the executor renounces, or if they are unable to act, the Probate Office can grant letters of administration with the will annexed to another suitable person, typically a beneficiary.
