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Buachaill, Lawyer
Category: Republic of Ireland Law
Satisfied Customers: 10525
Experience:  Barrister 17 years experience
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Natural mother dies and leaves all to her husband who she

Customer Question

Natural mother dies and leaves all to her husband who she has marries after her natural son is 22+ so Son is not "step child" as woudl normally be the case if minor I believe. Husband wishes to leave his entire state to his wife's natural son ( No blood relation of his). Would the persone recieving the inheritance be treated as a "son" with Group A (€280k threshold before Inheritance tax liability), Group B (~30k threshold before IT) or Group C (15k threshold before IT) for this inheritance?
Submitted: 1 year ago.
Category: Republic of Ireland Law
Expert:  Buachaill replied 1 year ago.

1. Step-children are treated the same as natural children under the Succession Act, 1965. This means that the natural son of the mother would be treated as a Group A dependent when it comes to Capital Acquisitions Tax (Inheritance Tax) upon the death of the man she married when the son was 22, even though this man is not the natural father of the son inheriting. The fact the son is a step child makes no difference to his tax treatment. he is treated like a son.