Property Rights of Cohabiting Couples
While couples living together now have certain rights in the event of the death of either partner, or the breakup of their relationship, cohabiting couples do not have the same legal rights and obligations as married couples or civil partnerships. This has a bearing on important life events, including buying property, having children and inheritance. For example, if you are living with your partner and you die without a will, your partner has no automatic right to any share of your estate (property, money and possessions) no matter how long you have been together. Even if your partner has provided for you in their will, cohabiting partners pay Capital Acquisitions Tax (CAT) at 33% on gifts/inheritance over €16,250. However, if you receive a gift or inheritance from your spouse (your husband or your wife) or your civil partner, you are exempt from Capital Acquisitions Tax (CAT).