Gifts & Inheritances — Legal Planning Consultation

A gifts and inheritances legal planning consultation in Ireland helps you plan how to pass on or receive assets, using capital acquisitions tax thresholds, reliefs and exemptions effectively. CAT applies to gifts and inheritances above tax-free thresholds that depend on the relationship between the parties. We explain the group thresholds, the small gift exemption, reliefs such as dwelling house, business and agricultural relief, and lawful strategies, then outline next steps. Please note: this is a legal service only. It is not tax advice and does not include tax computations, tax returns or Revenue filings, which should be carried out by a registered tax adviser or accountant alongside this legal work.

What’s included

• Explanation of the group thresholds
• The small gift exemption
• Reliefs such as dwelling house, business and agricultural relief
• Lawful strategies to reduce a future CAT bill
• Next steps and any documents or trusts that may help
• Self-complete template with guidance notes — you fill it in yourself
• Documents tailored to Irish law and your circumstances, delivered by email
• A written summary of the key points and anything you need to do afterwards

Who this is for

• Parents planning to pass on assets
• Beneficiaries expecting an inheritance
• Families considering lifetime gifts
• Business and farm owners planning succession

How it works

1. Find a solicitor through the Law Society of Ireland’s Find a Solicitor directory and send them the basic details and any existing documents or correspondence.
2. Complete a short questionnaire about your circumstances.
3. A solicitor would then explain the thresholds, reliefs and planning options.
4. The completed work is delivered to you by email, with plain-English notes on what to do next.

Frequently asked questions

How much does gift and inheritance planning advice cost?

This page is a free guide — nothing on it is for sale. Solicitors set their own fees for this work and must give you a written costs estimate (a section 150 letter) before starting. Get quotes through the Law Society of Ireland’s Find a Solicitor directory.

What is the small gift exemption?

An annual exemption for small gifts from each person to each recipient.

Is this tax advice?

No. It is legal advice. Tax computations should be done by a tax adviser.

For more on Wills, probate and administering an estate, see our Wills & Probate in Ireland guide.

If you would like to be told when solicitor services are available again on this site, you can join our no-fee waiting list. To instruct a solicitor now, use the Law Society of Ireland’s Find a Solicitor directory.