Inheritance in the Philippines: Heirs, Shares and Settling an Estate

At the moment of death. Article 777 of the Civil Code says:

That does not mean the heirs can each take a piece right away. Until the estate is divided, the heirs own it together, in common, "subject to the payment of debts of the deceased" (Article 1078). The division happens later: by a court, or by an agreement of the heirs when the law allows it.

Article 887 lists the compulsory heirs, the people a will cannot leave out without a legal cause:

1. Legitimate children and descendants, such as grandchildren.
2. If there are none, legitimate parents and ascendants.
3. The widow or widower.
4. Children born outside marriage. The article still uses the old 1950 names for them.

The spouse and the illegitimate children are not excluded by the legitimate children or parents: they inherit together with them. For children born outside marriage, the article adds:

The person who makes a will is free only over the part that is left after the legitimes. Article 888 sets the main rule:

The other shares depend on who survives. With one legitimate child, the spouse gets one-fourth; with two or more, the same as one child (Article 892). Each illegitimate child gets one-half of the legitime of a legitimate child (Family Code Article 176). See every combination in the legitime shares table and the worked examples in Legitime shares in the Philippines.

A will passes no property until a court allows it (Article 838). This court process is called probate.

How a will is made and proved in court is explained in wills and probate in the Philippines.

The law decides. This is intestate succession. In short:

• Legitimate children inherit first, in equal shares, even if they come from different marriages (Articles 979 and 980). A grandchild whose parent died first takes that parent's share.
• The surviving spouse inherits together with them: with legitimate children, the same share as each child (Article 996).
• Parents inherit only when there are no legitimate descendants.
• Brothers, sisters, nephews and nieces inherit only when there are no descendants, ascendants or illegitimate children. If a spouse survives, they share the estate with the spouse, one-half each (Articles 1001 and 1003). Other relatives inherit only up to the fifth degree (Article 1010).
• The State inherits only when no one else is entitled (Article 1011).

The full order, with the spouse's share in each case, is in Who inherits if there is no will?

Yes, from their parent, once the relationship is proved. Proof can be the birth record, an admission in a public document or a handwritten note signed by the parent, or other evidence the Family Code allows (Family Code Article 172). Some kinds of proof must be raised while the parent is still alive (Family Code Article 175).

Article 992 limits inheritance between an illegitimate child and the legitimate relatives of the parent. In Aquino v. Aquino (2021), the Supreme Court re-read that rule: a child whose parents did not marry each other can inherit from a grandparent by taking the place of a parent who died first. The Court expressly left other situations, such as inheriting from aunts or uncles, undecided. Details in Can an illegitimate child inherit?

Only in a valid will that states one of the legal causes in Article 919, such as maltreatment of the parent or an unjustified refusal to support the parent. Saying "wala kang mana" at a family reunion does not disinherit anyone, because disinheritance can be made only through a will (Article 916). If the child denies the cause, the other heirs must prove it; if they cannot, the child keeps the legitime (Articles 917 and 918). See Can parents disinherit a child?

There are two main roads:

• Without a court case. Rule 74 of the Rules of Court allows an extrajudicial settlement only if the deceased left no will and no debts, and all heirs are adults or properly represented minors. The heirs sign a public instrument, file it with the Register of Deeds with a bond for the personal property, and publish it once a week for three weeks. For two years after the distribution, a creditor or a left-out heir can still go after the property. A sole heir uses an affidavit of self-adjudication.
• In court. When there is a will, when there are debts, or when the heirs disagree.

If the deceased was married, the couple's property must be liquidated first. When no court case is filed, the surviving spouse has one year from the death to do it under the absolute community (Family Code Article 103), or six months under the conjugal partnership (Article 130).

Taxes also apply. Under the TRAIN Law, the estate tax is 6% of the net estate, with a standard deduction of ₱5,000,000. Check the current rules with the BIR before filing. The steps, deadlines and two Supreme Court rulings on settlements that left heirs out are in Extrajudicial settlement of estate.

Yes, but only his or her undivided share (Article 493). The buyer steps into the seller's shoes as a co-owner. What the buyer finally gets is limited to the portion given to the seller when the property is divided. If a co-heir sells to a stranger, the others may take the buyer's place by paying the price within one month from written notice of the sale (Article 1088). Any co-owner may also ask for partition at any time (Article 494). See Can a co-owner sell his share?

A donation to a child is counted against that child's legitime when the parent dies (Article 909). A deed of sale whose price is simulated is void, although it may be shown to be a donation in reality (Article 1471). The two routes are compared in Donation vs sale of property to children.

This is a made-up example to show how the rules fit together. It is not advice for any real case.

Jose and Maria were married under the absolute community. Jose dies without a will. Their net community property is ₱2,400,000, and they have three adult children. Maria first gets her half of the community, ₱1,200,000 (Family Code Article 102). Jose's half, ₱1,200,000, is his estate. With no will and no debts, Maria and the three children share it in four equal parts of ₱300,000 (Article 996). They can sign an extrajudicial settlement, publish it and file it with the Register of Deeds. If one child works abroad and is left out of the deed, the settlement does not bind her.

To prove who the heirs are, families usually need civil registry documents such as death, birth and marriage certificates. You can order them online: see how to request a PSA certificate.

Talk to a lawyer when there is a will, when the heirs disagree, when there are debts or minor heirs, when a child born outside marriage or a second family is involved, or when inherited land was sold or mortgaged after the death. A lawyer is needed for probate, for a partition case, and for any claim that a will or a donation cuts into a legitime. If you cannot afford one, see Free legal help in the Philippines.