Wills, windfalls and inheritance tax: Here’s how to understand them in Ireland

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Why is Ireland facing the biggest generational wealth transfer ever?

Dominic Coyle 0:01
You're listening to the Irish Times.
Aideen Finnegan 0:07
More than a third of Irish households have received at least one inheritance or substantial gift at some point. That is set to rise. With our ageing population, Ireland is in for a transfer of intergenerational wealth worth hundreds of billions of euro in the coming decades. I'm Aideen Finnegan and this is Better With Money from the Irish Times. I'm joined today by our deputy business editor, Dominic Coyle. Hi, Dominic.
Dominic Coyle 0:32
Hello.
Aideen Finnegan 0:33
And Tria McGuinness, a trust and estate practitioner and partner with the law firm BHSM. Hi, Tria. Hi there. Tell me a little bit about what you do, Tria.
Trea McGuinness 0:41
Yeah. As you say there, I'm a partner with BHSM. I head up the private client department there. The area of private client, I suppose people are often unsure as to what that actually covers. Essentially, I suppose what I would say is that it covers, you know, private individuals and their personal affairs. Things like wills, estate planning, enduring powers of attorney, administration of estates and residential conveyancing. They would be the areas that I would specialise in.
Aideen Finnegan 1:09
Dominic, you do the Irish Times question and answer column and people tell you all their deep, dark secrets in there.
Dominic Coyle 1:16
Some you don't necessarily want to hear. Yeah, I set that up in the first place many years ago. It's close to 30 years ago now. And we still, every week, we get a postbag of 10, 20 queries. We can only get to one or two in a week. So there's a lot of issues that we try to prioritise. And without a doubt, inheritance is one that recurs time after time after time. It worries people. It's an unfamiliar area. Largely because you don't inherit all the time. We don't talk about it. the time no most people don't inherit at all and when they do in fact they'll be below any limits anyway but people because it's only something that they come across once or twice in their lives they don't engage with and therefore when it does happen they're very at odds of where the rules are what can they do what can they not do
Aideen Finnegan 2:02
and I actually feel a bit funny talking about it as well because there's sort of an inequality piece baked into the just the concept of it you know the way wages and the cost of living is going in Ireland it sort of feels like god do my parents assets are matter more than what I earn now, you know? And I do wonder how many people come from families that are able to pass on substantial assets to their children. We do have some figures, thanks to the Central Statistics Office. They actually have an intergenerational Transfer of Wealth 2020 study, and it shows, unsurprisingly, that it's people aged 55 plus who inherited the lion's share. One in four, and it's actually 27% of households, headed by someone under 35, had benefited from an inheritance or a major gift.
Aideen Finnegan 2:45
But as I outlined in the intro, that's likely to rise. And to put it crudely, boomers hold most of the wealth in the country and they're going to be passing it on in the coming decades. Good body stockbrokers conducted research last year showing the over 65s have accumulated 295 billion euro. And most of it is tied up in housing, which I'm sure is something you see all the time, Tria.
Trea McGuinness 3:05
You know, absolutely. I mean, with property prices the way they are, I mean, even I suppose the most modest and I say, sorry, modest of estates. What I mean by that is, I suppose, the straightforward kind of simple house, maybe two bank accounts, savings account. Even those estates there, you know, if you have a property in Ireland, your estate is worth quite a bit of money. I mean, property prices are only going up. So it is. It is important not just to, I suppose, think about estate planning if you have, you know, a large amount of money. And I suppose that's what people, that's the misconception with estate planning that people often think, oh, well, I don't really have enough money. That's, you know, people will commonly joke to me and say, but sure, I have nothing to pass on.
Trea McGuinness 3:50
And then when you actually kind of get into the weeds of it and you say, well, do you have a house?

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