The son of Dunnes Stores executive Margaret Heffernan has been given a 1.5% stake, worth around €30m, in the retail chain.
Reports today said that the register of directors' interests in the Dunnes group show Michael Heffernan was given 1,062 ordinary shares in Dunnes Holding Company in April 2002.
The register also shows that Margaret Heffernan was assigned 16,996 ordinary shares in the group at the same time as Michael Heffernan received his shares.
Her brother, Frank Dunne, was assigned 21,244 shares.
Some have speculated that the move could be part of a plan to switch ownership of the company to the next generation of Dunnes.
Dunnes Stores is estimated to be worth €2bn.