Ireland is the key exception on this list: it is not bound by the EU Succession Regulation, so its own conflict-of-laws rules decide which law applies.
Why the EU Regulation does not apply
Ireland opted out of the EU Succession Regulation. As a result, the habitual-residence rule and the European Certificate of Succession do not govern an Irish estate. Instead, Irish private international law applies — broadly, the law of the place where land is situated for immovable property, and the law of the deceased’s domicile for movable property.
The legal right share
A surviving spouse or civil partner has a legal right share under the Succession Act — broadly one-third of the estate where there are children, or one-half where there are none. Children have no fixed share but can apply under section 117 if they were not properly provided for.
Probate and tax
The estate is administered through a grant of probate or administration, and beneficiaries may face Capital Acquisitions Tax (CAT) subject to group thresholds.
For foreign families
Because the EU rules do not bridge Ireland, a will valid elsewhere may not work as expected here. A verified Irish colleague (solicitor) can confirm the applicable law and run probate.
Thresholds and rules change — confirm with admitted Irish counsel.