Letter of Wishes (Ireland)
LETTER OF WISHES
IMPORTANT: This letter of wishes is not a legally binding document. It is intended to guide my executor(s) and trustee(s) in carrying out their duties but does not create any legal obligations. This letter does not form part of my will.
I, [Testator Name], born on [Testator DOB], of [Testator Address], write this letter of wishes on [Letter Date] to accompany my will dated [Will Date], made in compliance with the Succession Act 1965.
This letter is addressed to my executor(s): [Executor Names], and my trustee(s): [Trustee Names].
1. GUIDANCE ON DISCRETIONARY TRUST
Discretionary trust in my will: [Has Trust].
Potential beneficiaries of the trust: [Trust Beneficiaries].
My wishes regarding distribution of trust assets: [Trust Distribution Guidance].
I understand that my trustees are not legally bound by these wishes, but I ask that they give them serious consideration when exercising their discretion. I trust that they will act in the best interests of the beneficiaries at all times.
2. CHILDREN AND GUARDIANSHIP
Minor children: [Has Minor Children].
Guidance to guardian(s) on upbringing: [Children Guardianship].
3. PERSONAL ITEMS AND MEMENTOS
[Personal Items Guidance]
4. FUNERAL AND BURIAL WISHES
Preferred funeral type: [Funeral Type].
[Funeral Details]
5. PERSONAL MESSAGES
[Personal Message]
Explanation of will provisions: [Will Reasoning Notes]
6. REVIEW AND AMENDMENT
I intend to review and update this letter of wishes whenever I review my will or when my circumstances change significantly. Any later-dated letter of wishes replaces this one. Please retain the most recent version with my will.
Signed by [Testator Name] on [Letter Date]:
Testator
________________
Signature
Date: ________________
Witness
________________
Signature
Date: ________________
What Is a Letter of Wishes (Ireland)?
A Letter of Wishes in Ireland directs how a person's estate is to be distributed after death and names the executors and beneficiaries who carry those wishes into effect, as regulated by the Succession Act 1965.
The legal framework governing the Letter of Wishes (Ireland) in Ireland draws on several key statutes and regulatory bodies. Under the Succession Act 1965, Section 67 governs distribution of estates in Ireland. The Probate Office of the High Court of Ireland administers estate matters. The Capital Acquisitions Tax Consolidation Act 2003 (CATCA) and Revenue Commissioners govern inheritance tax. Section 89 of the Succession Act 1965 sets out the formal requirements for valid wills. The Data Protection Act 2018 and GDPR apply to personal data held by executors. Parties executing a Letter of Wishes (Ireland) in Ireland should confirm the document reflects current Irish law, including any amendments enacted since the original drafting date. The Succession Act 1965 sets the foundational requirements, while secondary legislation and statutory instruments may impose additional obligations depending on the specific circumstances of the transaction. Under Section 67 of the Land and Conveyancing Law Reform Act 2009 and the Registration of Title Act 1964, property-related elements must comply with the Property Registration Authority (PRA) requirements. The Competition and Consumer Protection Commission (CCPC) enforces the Consumer Rights Act 2022 in consumer-facing transactions. The Companies Act 2014, Section 169, and the Employment Equality Acts 1998-2015 impose non-discrimination obligations on all commercial agreements executed in Ireland.
The legal framework governing the Letter of Wishes (Ireland) in Ireland draws on several key statutes and regulatory bodies. Under the Succession Act 1965, Section 67 governs distribution of estates in Ireland. The Probate Office of the High Court of Ireland administers estate matters. The Capital Acquisitions Tax Consolidation Act 2003 (CATCA) and Revenue Commissioners govern inheritance tax. Section 89 of the Succession Act 1965 sets out the formal requirements for valid wills. The Data Protection Act 2018 and GDPR apply to personal data held by executors. Parties executing a Letter of Wishes (Ireland) in Ireland should confirm the document reflects current Irish law, including any amendments enacted since the original drafting date. The Succession Act 1965 sets the foundational requirements, while secondary legislation and statutory instruments may impose additional obligations depending on the specific circumstances of the transaction.
When Do You Need a Letter of Wishes (Ireland)?
A letter of wishes is needed in Ireland when a testator wishes to provide guidance to their executors, trustees, or family members that goes beyond the legally enforceable provisions of the Will. It is particularly valuable where the Will establishes a discretionary trust, where the testator wishes to express preferences about the care of minor children, or where guidance is needed about specific personal items, the family home, or the continuation of a family business. It can also address funeral and burial wishes and personal messages to beneficiaries.
Parties in Ireland should prepare a Letter of Wishes (Ireland) proactively rather than waiting for a dispute to arise. Irish courts, including the District Court, Circuit Court, and High Court of Ireland, interpret agreements based on the written terms rather than oral representations. Under the Succession Act 1965, Section 67 governs distribution of estates in Ireland. The Probate Office of the High Court of Ireland administers estate matters. The Capital Acquisitions Tax Consolidation Act 2003 (CATCA) and Revenue Commissioners govern inheritance tax. Section 89 of the Succession Act 1965 sets out the formal requirements for valid wills. The Data Protection Act 2018 and GDPR apply to personal data held by executors. Where the transaction involves regulated activities, prior approval from the relevant authority — such as the Central Bank of Ireland, Companies Registration Office (CRO), or Data Protection Commission (DPC) — may be required before execution. Consulting a qualified Irish solicitor confirms all regulatory steps are completed in the correct order.
What to Include in Your Letter of Wishes (Ireland)
A well-written Irish letter of wishes should identify the testator, cross-reference the accompanying Will or trust deed, and address the key areas of guidance including: how trustees should exercise their discretion; wishes regarding the upbringing or education of minor children; preferences regarding specific items of personal property; requests regarding funeral and burial arrangements; messages to individual beneficiaries; and any other personal wishes to help trustees and executors understand the testator's values and intentions. It should be signed and dated. The forms-legal.com Letter of Wishes (Ireland) template covers the mandatory elements under Succession Act 1965.
Additional compliance elements for a Letter of Wishes (Ireland) used in Ireland include: Data Protection — the Data Protection Act 2018 and GDPR Article 6 require a lawful basis for processing personal data; Governing Law — specify Irish law and the jurisdiction of Irish courts; Dispute Resolution — parties may refer disputes to the Workplace Relations Commission (WRC) for employment matters or initiate proceedings in the Circuit Court or High Court of Ireland for civil claims. Under the Succession Act 1965, Section 67 governs distribution of estates in Ireland. The Probate Office of the High Court of Ireland administers estate matters. The Capital Acquisitions Tax Consolidation Act 2003 (CATCA) and Revenue Commissioners govern inheritance tax. Section 89 of the Succession Act 1965 sets out the formal requirements for valid wills. The Data Protection Act 2018 and GDPR apply to personal data held by executors. Revenue Commissioners require appropriate tax treatment of payments made under the agreement, including VAT under the Value-Added Tax Consolidation Act 2010 where applicable. Under Section 67 of the Land and Conveyancing Law Reform Act 2009 and the Registration of Title Act 1964, property-related elements must comply with the Property Registration Authority (PRA) requirements. The Competition and Consumer Protection Commission (CCPC) enforces the Consumer Rights Act 2022 in consumer-facing transactions. The Companies Act 2014, Section 169, and the Employment Equality Acts 1998-2015 impose non-discrimination obligations on all commercial agreements executed in Ireland.
Additional compliance elements for a Letter of Wishes (Ireland) used in Ireland include: Data Protection — the Data Protection Act 2018 and GDPR Article 6 require a lawful basis for processing personal data; Governing Law — specify Irish law and the jurisdiction of Irish courts; Dispute Resolution — parties may refer disputes to the Workplace Relations Commission (WRC) for employment matters or initiate proceedings in the Circuit Court or High Court of Ireland for civil claims. Under the Succession Act 1965, Section 67 governs distribution of estates in Ireland. The Probate Office of the High Court of Ireland administers estate matters. The Capital Acquisitions Tax Consolidation Act 2003 (CATCA) and Revenue Commissioners govern inheritance tax. Section 89 of the Succession Act 1965 sets out the formal requirements for valid wills. The Data Protection Act 2018 and GDPR apply to personal data held by executors. Revenue Commissioners require appropriate tax treatment of payments made under the agreement, including VAT under the Value-Added Tax Consolidation Act 2010 where applicable.
Sources & Citations
Statutory citations link to official government sources.
- GDPR Article 6EU – GDPR
Cite this page
Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Letter of Wishes (Ireland) (Ireland) [Legal document template]. Forms Legal. https://forms-legal.com/ireland/estate-planning/wills/letter-of-wishes-ireland
"Letter of Wishes (Ireland) (Ireland)." Forms Legal, 2026, https://forms-legal.com/ireland/estate-planning/wills/letter-of-wishes-ireland.
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author = {{Forms Legal}},
title = {Letter of Wishes (Ireland) (Ireland)},
year = {2026},
howpublished = {\url{https://forms-legal.com/ireland/estate-planning/wills/letter-of-wishes-ireland}},
note = {Free legal document template. Based on Succession Act 1965}
}Also available for these jurisdictions:
Frequently Asked Questions
A letter of wishes is not legally binding in Ireland. Unlike a will executed in compliance with the Succession Act 1965, which creates enforceable legal obligations, a letter of wishes is a personal document that guides the executor and trustees on how the testator would like them to exercise any discretionary powers, but does not legally require them to follow its instructions. The executor is obliged to carry out the terms of the will but is not legally obliged to follow the letter of wishes. Trustees of a discretionary trust are similarly guided but not bound by a letter of wishes when making distributions. Despite being non-binding, a letter of wishes has considerable practical importance — most executors and trustees will carefully consider the testator's wishes and will follow them unless there are compelling reasons not to do so. A letter of wishes is particularly valuable for discretionary trusts where the trustees have broad powers to decide who receives what, and for guidance on matters not addressed in the will itself, such as funeral and burial preferences, the care of pets, and guidance on the sale of family heirlooms.
An Irish letter of wishes can cover a wide range of matters that the testator wishes to address outside the formal will. Common contents include: guidance to trustees of a discretionary trust on how to exercise their powers — for example, which beneficiaries should receive distributions and in what proportions, and whether distributions should be immediate or deferred until the beneficiary reaches a certain age or milestone; guidance on the guardianship of minor children, including the testator's preferences about education, religion, upbringing, and the values the testator would like the guardian to instil; funeral and burial preferences, including whether the testator wishes to be buried or cremated, the type of funeral service preferred, and any specific requests about music, readings, or charitable donations in lieu of flowers; instructions on the treatment of personal items with sentimental value that are not specifically bequeathed in the will; explanations of the reasoning behind certain provisions in the will — for example, why one child has received more than another — which may help prevent family disputes; and messages of love or personal advice to specific family members. The letter should be kept with the will but should not contradict the legal terms of the will.
Yes. A letter of wishes should be reviewed and updated regularly — ideally whenever the will is reviewed (which Irish solicitors recommend every three to five years or whenever there is a significant life change such as marriage, divorce, the birth of a child, the death of a beneficiary or executor, or a significant change in assets or financial circumstances). Unlike a will, which must be formally amended by a codicil or replaced by a new will under the Succession Act 1965, a letter of wishes can be updated informally at any time — simply by writing a new letter and destroying the old one. It is important to date all letters of wishes clearly so that the executor and trustees know which is the most recent version. If a letter of wishes is updated, the testator should inform their solicitor and requires the new letter is kept with the will. The executor and trustees should be informed of the existence of the letter and where it is stored, though its contents need not be shared until the testator's death.
A letter of wishes operates alongside, not instead of, the formal will, and its contents must not conflict with the legally binding provisions of the will or with mandatory succession rights under Irish law. Under the Succession Act 1965, a surviving spouse or civil partner is entitled to a legal right share of the estate (one-half if there are no children; one-third if there are children), regardless of what the will provides. Section 117 of the Succession Act 1965 also gives children who have not been adequately provided for the right to apply to court for a share of the estate within twelve months of the grant of representation. A letter of wishes cannot override these mandatory entitlements. Where a letter of wishes requests that the estate be distributed in a way that conflicts with the mandatory legal right share or section 117 rights, the executor and trustees must give priority to the legal entitlements and may not be able to follow the letter's wishes in full. Testators should therefore discuss the contents of a letter of wishes with their solicitor to ensure it is realistic and consistent with their overall estate plan and the legal framework set out in the Succession Act 1965.
A Letter of Wishes (Ireland) does not legally require a lawyer in Ireland, and individuals and businesses may draft and execute the document independently. The Succession Act 1965 does not mandate legal representation for the creation or signing of this type of document. However, seeking independent legal advice from a qualified Ireland lawyer is recommended for transactions involving substantial financial value, complex regulatory requirements, or cross-border elements where multiple legal jurisdictions may apply. A lawyer can verify that the document complies with all applicable statutory requirements, identify potential risks specific to the transaction, and confirm that the terms adequately protect the interests of all parties involved. The High Court of Ireland has jurisdiction over disputes arising from this type of document, and Companies Registration Office (CRO) may impose additional compliance obligations depending on the nature of the underlying transaction. Professional legal review is particularly advisable where the document will be submitted to government agencies or used as evidence in legal proceedings.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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