Executor of a Will in Ireland: Duties, Probate & Checklist (2026)

Updated 14 August 2026.

An executor is the person named in a will to deal with the deceased person's estate. The role can involve identifying and protecting assets, establishing liabilities, applying for a Grant of Probate where one is required, paying debts and administration expenses, dealing with tax matters and ultimately distributing the estate in accordance with the will.

It is a position of responsibility rather than simply a ceremonial title. This guide explains the main executor duties in Ireland in practical terms and separates the work that happens before the grant from the work that follows it.

What does an executor do in Ireland?

At a high level, the executor's job is to administer the estate properly. That usually means:

• locating the original will and confirming the executor appointment;
• identifying, securing and valuing estate assets;
• identifying debts and other liabilities;
• completing the Revenue and probate requirements;
• obtaining the Grant of Probate where required;
• collecting, transferring or selling assets;
• paying proper debts, expenses and relevant tax liabilities;
• distributing the estate according to the will; and
• keeping clear records and estate accounts.

Executor checklist: before applying for probate

1. Locate the original will

The executor needs to establish which will is the deceased person's final valid will and check who has been appointed to act. If the original is lost or there are questions about the validity of the will, the Courts Service identifies this as a situation where a solicitor may be required for the probate application.

2. Protect important assets and records

Property may need to be secured and insured. Financial institutions and other organisations may need to be notified. The executor should preserve documents needed to establish ownership, debts, valuations and transactions.

3. Identify assets

Build an accurate picture of the estate. Depending on the deceased, that can include property, bank accounts, savings, investments, vehicles, valuable possessions, business interests and other rights or assets.

The Courts Service describes identifying assets and valuing them as at the date of death as part of the personal representative's role.

4. Identify liabilities

Find mortgages, loans, credit balances, bills, funeral expenses, tax obligations and other legitimate liabilities. Do not assume that the balance visible in a bank account is the amount available for beneficiaries.

5. Obtain valuations where necessary

Property and specialist assets may require appropriate valuations. Keep evidence supporting the figures used in the estate administration.

Applying for probate as an executor

If a Grant of Probate is required, the executor named in the will is the person who applies for it. A personal application and a solicitor application follow different procedures.

The Revenue step

For deaths on or after 5 December 2001, the Courts Service says the information submitted to Revenue is generally the Statement of Affairs Form SA.2. The resulting Notice of Acknowledgement is then used in the probate process.

References in older material to an Inland Revenue Affidavit can therefore be misleading for modern estates. The Courts Service states that the Inland Revenue Affidavit applies to deaths before 5 December 2001.

Personal applications

The Courts Service provides a personal-application route. It also lists circumstances in which a solicitor must be engaged, including cases involving a lost original will, questions about validity, certain next-of-kin disputes, lack of capacity and specified foreign-domicile situations.

For current forms and requirements, use the Courts Service probate guide rather than relying on an old checklist.

What does probate cost?

There is no universal flat probate application fee. The Courts Service fee depends on the net value of the estate and whether the application is made through a solicitor or as a personal application. See our current Probate Fees Ireland 2026 guide for the official fee bands.

Executor duties after probate is granted

1. Collect or transfer assets

Once the grant has issued, the executor can use it where required to prove authority to institutions holding estate assets. Accounts may be closed, investments transferred or sold and property dealt with according to the needs of the estate.

2. Pay debts and administration expenses

Legitimate estate liabilities need to be addressed before the residue is distributed. If the estate may be insolvent or a liability is disputed, get legal advice rather than making payments based on guesswork.

3. Deal with tax matters

Tax can arise in different ways during an estate administration and the treatment depends on the facts. The executor should ensure the deceased's and estate's relevant obligations are dealt with and that beneficiaries have the information they need for inheritance-tax purposes. Complex or material tax issues warrant professional advice.

4. Distribute according to the will

Once the executor is satisfied that it is safe to distribute, the estate is transferred to the beneficiaries according to the will. Specific gifts are dealt with and the residue is distributed in accordance with the residuary provisions.

5. Keep estate accounts

Maintain a clear record of assets received, money paid out, asset sales or transfers and distributions to beneficiaries. Good accounts make the administration easier to explain and provide evidence of how the executor handled the estate.

How long does an executor's job take?

There is no fixed executor timetable. Probate Office processing is only one part of the job, and the time required depends on the estate. Valuations, Revenue work, court processing, property sales, tax issues and disputes can all affect the overall administration.

For current Dublin Probate Office dates and the stages before and after the grant, see How Long Does Probate Take in Ireland? 2026 Timeline.

Can an executor be a beneficiary?

Yes. Being appointed executor does not, by itself, prevent a person from receiving a gift under the will. It is common for a spouse or adult child to be both executor and beneficiary.

Can an executor witness the will?

Section 84 of the Succession Act 1965 says a person is not disqualified as a witness merely because they are an executor. However, this needs to be read together with the beneficiary-witness rule.

Under section 82, a gift to an attesting witness, or to that witness's spouse, is void so far as that person is concerned. So an executor who is also a beneficiary should not be used as a witness. The simple practical approach is to use two independent witnesses with no benefit under the will.

Can you refuse to act as executor?

Being named as executor does not mean you should press ahead regardless of your ability to act. If you do not wish to take on the role, get advice about renunciation before taking substantive steps in the administration. Once an executor has begun dealing with the estate, the position can become more complicated.

When should an executor get professional help?

Professional advice is particularly sensible where:

• the validity or interpretation of the will is uncertain;
• there is a dispute between beneficiaries or next of kin;
• the estate may be insolvent;
• there are foreign assets or domicile issues;
• the estate includes significant business interests;
• tax treatment is complex or material;
• there are trusts or vulnerable/minor beneficiaries requiring specialist administration; or
• the executor is uncertain whether a proposed distribution is legally safe.

If you are choosing an executor for your own will

Choose someone trustworthy, organised and realistically able to deal with paperwork, institutions and family communication. A substitute executor is also useful in case your first choice cannot act when the time comes.

Keeping a private, up-to-date record of your important assets and where key documents can be found can save an executor significant detective work later. Do not put passwords or sensitive access credentials directly into the will.

Planning your own will?

Important: This article provides general information and is not legal or tax advice. Executors can incur significant responsibilities and should obtain professional advice where the estate or proposed course of action is complex or uncertain.