Republic of Ireland Law
Republic of Ireland Law Questions Answered by Experts
I am very sorry for your loss and hope you will solve the legal issues surrounding your aunt easily.
The answer to your question is that, if a person 'A' dies and leaves neither a surviving spouse, nor child / grandchild, nor parent, nor brother / sister (including half-brother / sister), then only her nieces and nephews inherit, and they do so equally. This means that the number of brothers and sisters to whom they were born does not count (as it would if any of the brothers / sisters would be alive), only the number of their children counts. Thus, the estate is split equally between as many nieces and nephews as there are.
The legal basis for this is section 69 (2) of the Succession Act 1965.
I look forward to your rating and any other questions you might have.
Dr Ioan-Luca Vlad