Post-death Redistributions

We advise on the Irish tax implications of post-death redistributions, including deeds of family arrangement, appropriations, disclaimers, and foreign deeds of variation.  

Post death redistributions can be complex and require detailed analysis in each case to ensure that the parties involved are clear on any proposal and that the most efficient approach is taken from a taxation perspective.  

The optimum approach varies with circumstances. While deeds of family arrangement may benefit from Capital Gains Tax relief, they are not effective from a Capital Acquisitions Tax or stamp duty perspective. Disclaimers can be more tax efficient but they are only suitable in certain circumstances. Great care must be taken to ensure that disclaimers achieve the intended outcome and do not result in unintended financial or tax consequences. 

We provide formal written advice and illustrations to clarify the financial and tax implications of each option that is available to enable beneficiaries and their legal advisors in making informed decisions that align with both tax law and family objectives.