Two straight men who are best friends have tied the knot ‘to avoid inheritance tax’

Two heterosexual men in Ireland have tied the knot in the ultimate marriage of convenience.

Matt Murphy and Michael O’Sullivan, who are both straight, married each other in order to avoid paying inheritance tax.

The decision for the pair to marry came as 58-year-old O’Sullivan is the carer of his best friend, Murphy, 83.

The two men have been neighbours and best friends for the past 30 years, and as Murphy grows older and struggles more with poor health he decided he wanted to make sure that his friend would be looked after.

Murphy agreed that he would leave O’Sullivan his house after he passed away.

Related: Why Bermuda’s ban on same-sex marriage will not live happily ever after

However, the pair realised that they would have to pay €50,000 in inheritance tax.

So the pair decided to tie the knot in order to bypass the fee.

The move was totally legal too as O’Sullivan checked with police, revenue commissioners and a former attorney general who confirmed that he should have no issue regarding the tax when the time comes.


Talking to the Irish Mirror, Murphy explained that O’Sullivan is “always so concerned about me”.

O’Sullivan added about his older friend: “Eventually, Matt said the only way he could pay me was to leave me the house.

“I told him that it was a great idea but that I would have to sell the house as I would have to pay inheritance tax, massive tax.”

Related: Two straight Irish men plan to marry ‘to avoid inheritance tax’

The father of two daughters and a son from previous relationships, added: “I love Matt… but not in a sexual way.

“He’s one of the nicest people that anyone will ever meet in your life.”

The couple officially wed in Sir Patrick Dun’s Hospital Registry Office in Dublin with 11 witnesses present.

However, Murphy has said that his new husband is still allowed to date women.

His family is on board, and asked whether he would tell women he will date about their marriage, he said: “Probably so, of course I have to tell her!”

The Republic of Ireland legalised same-sex marriage in November 2015 six months after a majority of its citizens voted for it in a referendum.