Estate Planning

You may have wondered whether it’s best to leave assets to your family at the time of death or gift assets during your lifetime.  One thing is for certain, if you act now, you have options. Failing to plan may result in these assets being reduced by Capital Acquisition Tax (CAT) in the form of inheritance or gift tax.

The dual effect of increased CAT rates and the reduced tax free thresholds over the last number of years means estate planning has become a consideration for a greater number of people.


Capital Acquisition Tax Thresholds

Group Relationship to Disponer Current Threshold
A Son/Daughter €335,000
B Parent/Brother/Sister


C Relationship other than Group A or B €16,250

Our advisors specialise in estate planning tax efficient strategies that can be accessed through life assurance arrangements.  We can also advise on the various types of relief and exemptions that apply to inherited or gifted assets. These include:

  • Agricultural relief
  • Business relief
  • Spouse or civil partner exemption
  • Family home relief
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