According to the National Census, there were more than 150,000 people in cohabitation. This figure
continues to rise however, many cohabiting couples are unaware of the tax implications that can
arise from a partners’ passing.
For the purpose of Capital Acquisition Tax (CAT) where a couple are living together, have a mortgage
together but are not married or in a civil relationship they are treated as ‘strangers’ for Inheritance
This stranger threshold is €16,250 so any inheritance greater than this amount is required to pay tax
at the rate of 33%. The surviving partners is often left with a large tax bill to settle. It is therefore
important for cohabiting couples to take the time to consider inheritance tax when purchasing a
For cohabitants having the correct level of Life Insurance in place is the smartest way to alleviate this
By having a conversation with our dedicated Ezfees Financial Advisors , we can guide you through
the best family protection arrangements available so you are always prepared for the unexpected.
If you would like to talk about any possible tax liabilities and possible solutions, please contact our
Life Specialists Team on 0818 910800 or email firstname.lastname@example.org.