28/09/2026
PROBATE
Where do Stepchildren Rank?
In Probate, biological and adopted children take priority over stepchildren. However, if stepchildren are specifically named in a Will, they are treated as equal to biological children.
The applicable law in Ireland is the Succession Act, 1965.
If the stepchildren are not mentioned in the Will, then they have no legal grounds for challenging the Will.
No Will
Where a person dies without leaving a Will (known as intestacy), then the Rules of Intestacy apply. Here, the assets of the deceased pass to the spouse, blood relatives, children, and adopted children.
The rules on Probate differ in different countries, so where a relative dies outside Ireland, consult with your solicitor on what the rules of probate in that country are if the deceased owned any assets in that country.
Inheritance Tax
For income tax purposes, stepchildren are treated exactly the same as biological children. They fall under Group A threshold, which means they can inherit up to a tax-free limit of €400,000 each from a stepparent. Annual finance budgets may increase this limit.
Added Importance of Making a Will Where there are Stepchildren.
Making a Will is both sensible and important but especially so if there are stepchildren. If there are, and a person dies without a Will, then the stepchildren will be excluded from any inheritance.
Consult your solicitor in making a Will and updating it.
