Quick answer

In the Philippines, an heir’s rights depend on four questions: Who died, what property actually belonged to that person, whether there is a valid will, and which relatives survived. A will controls only within the limits allowed by law. It generally cannot take away the reserved share—or legitime—of compulsory heirs without a valid statutory ground for disinheritance.

If there is no valid will, the Civil Code determines who inherits and in what proportions. Children, the surviving legal spouse, parents or ascendants in proper cases, and legally established nonmarital children may inherit. Adopted children generally have the same succession rights in the adoptive family as children by birth. Brothers, sisters, nephews, nieces, and more remote relatives inherit only in the situations specified by law.

Rights to succession arise at death, but heirs cannot safely treat or transfer particular estate assets as their exclusive property until the estate, debts, taxes, marital property, and competing claims have been settled.

Start with the correct estate

Inheritance is not automatically everything registered in the deceased person’s name. The estate consists of the deceased’s property and transmissible rights and obligations, subject to lawful debts and charges.

Before calculating any heir’s share:

Identify which assets were exclusively owned by the deceased.
Liquidate any absolute community or conjugal partnership.
Separate property belonging to the surviving spouse or another co-owner.
Verify mortgages, taxes, enforceable debts, and estate expenses.
Determine whether lifetime donations must be considered in computing legitimes.
Apply the will, if valid and admitted to probate, or the rules on intestate succession.

Under the Family Code’s liquidation rules, the surviving spouse’s share in community or conjugal property is determined before the deceased spouse’s net share is distributed as inheritance. The surviving spouse may therefore receive property in two different capacities: first as an owner of the marital property, and then as an heir.

If no judicial settlement is started, community or conjugal property should be liquidated judicially or extrajudicially within six months from death. A disposition or encumbrance of unliquidated community or conjugal property after that period may be void under Articles 103 and 130 of the Family Code.

Who are compulsory heirs?

A compulsory heir is someone for whom the law reserves a legitime. Under Article 887 and related provisions of the Civil Code, compulsory heirs may include:

Legitimate children and descendants;
In their default, legitimate parents and ascendants;
The surviving legal spouse;
Nonmarital children whose filiation is duly established; and
In certain cases, the parents of a nonmarital child.

These groups do not always inherit together. For example, legitimate parents are generally excluded as compulsory heirs when legitimate children or descendants survive. The amount reserved for a spouse or nonmarital child also changes according to the other surviving compulsory heirs.

Brothers, sisters, nephews, nieces, cousins, stepchildren who were not adopted, and an unmarried partner are not compulsory heirs under the Civil Code. They may still inherit under a valid will or, for certain relatives, through intestate succession.

What a will can and cannot do

A valid will may name heirs, assign particular assets, and dispose of the part of the estate not reserved as legitimes. If there are no compulsory heirs, the testator may generally leave the estate to any person legally capable of inheriting.

However:

A will cannot ordinarily deprive a compulsory heir of the heir’s legitime.
A disposition that impairs a legitime may be reduced upon the affected heir’s petition.
Complete preterition of a compulsory heir in the direct line may annul the institution of heirs, although valid devises and legacies may remain effective to the extent that they do not impair legitimes.
A will does not transfer property until it has been proved and allowed in probate. Article 838 of the Civil Code and Rule 75 of the Rules of Court expressly require probate.

A person holding the original will must deliver it to the proper court or to the named executor within 20 days after learning of the testator’s death. A named executor has a corresponding 20-day duty to present the will, unless it has already reached the court, and to accept or refuse the trust.

Disinheritance requires more than family conflict

A compulsory heir can be disinherited only:

Through a will;
For a cause expressly recognized by law; and
With the legal cause stated in the will.

The permitted causes differ for children, parents, and spouses and are listed in Articles 919 to 921 of the Civil Code. If the disinherited heir denies the stated cause, the other heirs must prove it. A bare statement such as “I leave nothing to my child,” ordinary estrangement, or personal disappointment does not by itself complete a valid disinheritance.

Rights when there is no will

Intestate succession applies when there is no will, the will is void or ineffective, the will does not dispose of the whole estate, or an instituted heir cannot inherit and no applicable substitution or accretion resolves the vacancy.

The nearest relative generally excludes a more distant relative, subject to the right of representation. The following are common combinations under Articles 978 to 1010 of the Civil Code.

Survivors in a straightforward intestate estate	General division
Legitimate children only	Entire net estate, equally among the children or by branch where representation applies
Legitimate and nonmarital children, no spouse	Legitimate children receive equal full-share units; each nonmarital child receives one-half of a full-share unit
Surviving spouse and legitimate children	Spouse receives the same share as each legitimate child
Spouse, legitimate children, and nonmarital children	Spouse and each legitimate child receive one full-share unit; each nonmarital child receives one-half unit
Surviving spouse and nonmarital children only	One-half to the spouse; one-half collectively to the nonmarital children
Legitimate parents or ascendants and surviving spouse, with no descendants	One-half to the spouse; one-half to the parents or qualified ascendants
Legitimate ascendants and nonmarital children, with no legitimate descendants or spouse	One-half to the ascendants; one-half collectively to the nonmarital children
Legitimate ascendants, spouse, and nonmarital children	One-half to the ascendants; one-fourth to the spouse; one-fourth collectively to the nonmarital children
Spouse and brothers, sisters, nephews, or nieces, with no descendants, ascendants, or nonmarital children	One-half to the spouse; one-half to the qualified collateral relatives
Brothers and sisters only	Entire estate; full-blood siblings generally receive twice the share of half-blood siblings
No qualified relative within the legally recognized degrees	The estate may pass to the State through the proper proceeding

This table assumes a Filipino decedent governed by the Civil Code, no disqualification, no contested filiation, and no special property rule. Representation, adoption, prior deaths, renunciation, legal separation, multiple marriages, and the deceased’s own marital status can change the result.

Representation protects a family branch in specified cases

Representation allows a qualified descendant to take the place of another person who would have inherited. It operates in the direct descending line and, in the collateral line, in favor of children of qualified brothers or sisters.

Distribution by representation is per stirpes, meaning by family branch. The representatives collectively receive no more than the person represented would have received. Representation does not ordinarily apply merely because an heir voluntarily renounced the inheritance.

The Supreme Court held in Aquino v. Aquino that a nonmarital child may represent a deceased parent in inheriting from a direct ascendant, such as a grandparent, regardless of the circumstances of birth. Filiation and the other requirements for representation must still be proved. The ruling did not abolish every restriction involving collateral relatives under Article 992.

Children born outside marriage

A nonmarital child is a compulsory heir of the child’s own parent once filiation is duly established. Under Article 176 of the Family Code, as amended by Republic Act No. 9255, the legitime of each nonmarital child is one-half of the legitime of a legitimate child. In intestate succession, the applicable Civil Code provisions determine whether that ratio or a group share applies.

Filiation may be established through the civil-register birth record, a final judgment, a qualifying written admission, open and continuous possession of the status of a child, or other evidence allowed by law. A birth certificate that merely names a father is not automatically conclusive in every case; its execution, acknowledgment, and surrounding records may matter.

Some actions relying on secondary proof of nonmarital filiation must be brought during the alleged parent’s lifetime. Different rules or vested-right exceptions may apply depending on the person’s date of birth and the evidence available. Anyone facing disputed parentage should obtain legal advice before the alleged parent dies or before estate distribution begins.

Adopted children

Under Sections 41 to 43 of Republic Act No. 11642, an adoptee is treated as the legitimate child of the adopter, and the adopter and adoptee have reciprocal rights in testate and intestate succession without distinction from legitimate filiation.

The adoption’s date, governing adoption law, whether the adoption was validly completed, whether the adopter was a stepparent, and whether an adoption was later rescinded can affect rights involving the biological family. Obtain the adoption order and related civil-registry records instead of relying only on how the family informally treated the child.

Spouses, separated spouses, and unmarried partners

Only a legally recognized surviving spouse inherits in the Civil Code capacity of widow or widower.

Separation in fact does not by itself end a marriage or automatically remove succession rights. A decree of legal separation may affect the spouse who gave cause for the separation. Annulment, declaration of nullity, a prior subsisting marriage, and bad faith in a subsequent marriage can also change the result.

A live-in partner is not an intestate surviving spouse merely because the couple lived together for many years or had children. The partner may nevertheless:

Own a separate or co-owned share under Articles 147 or 148 of the Family Code;
Receive property under a valid will, subject to compulsory heirs’ legitimes; or
Be entitled to insurance, pension, employment, or similar benefits under the instrument or special law governing the benefit.

Determine the partner’s own ownership before treating the remaining property as part of the estate.

Inheritance includes obligations—but liability is limited

The estate’s lawful debts must be settled before final distribution. An heir is generally not personally responsible for the deceased’s debts beyond the value of property received from the inheritance.

Do not distribute cash or transfer titles while known estate debts, taxes, or creditor claims remain unresolved. An heir who receives assets prematurely may later be required to contribute toward an unpaid debt or another heir’s lawful participation.

Court settlement or extrajudicial settlement?

Judicial settlement

Judicial settlement is normally appropriate when:

There is a will requiring probate;
Heirs disagree about identity, shares, valuation, or partition;
Filiation or marital status is disputed;
There are unresolved debts or creditor claims;
Someone challenges the will;
An estate representative is needed to collect, preserve, or sell assets;
An heir is missing or inadequately represented; or
Fraud, concealment, or unauthorized transfers are alleged.

The petition is generally filed in the proper Regional Trial Court where the deceased resided at death. If the deceased was an inhabitant of another country, venue may lie where Philippine estate property is located, subject to Rule 73.

Extrajudicial settlement

Under Rule 74, heirs may settle without appointing an administrator when the deceased:

Left no will;
Left no debts, subject to the Rule’s provisions;
Has heirs who all agree and participate; and
Has no minor or legally incapacitated heir unless that heir is properly represented by an authorized representative.

The settlement must be in a public instrument. A sole heir may use an affidavit of self-adjudication. The settlement must be published in a newspaper of general circulation once a week for three consecutive weeks, and Rule 74 requires the applicable bond relating to personal property. Real-property documents must be filed with the Register of Deeds.

Publication does not cure the exclusion of a known heir. Rule 74 expressly states that an extrajudicial settlement is not binding on a person who did not participate or had no notice.

The two-year Rule 74 period is not a universal deadline

Rule 74 provides a two-year protection period for claims involving summary or extrajudicial distribution, including specified claims of deprived heirs and creditors. It also gives certain persons under disability an additional period after the disability is removed.

This does not mean every omitted heir automatically loses all rights two years after the document was signed. Supreme Court decisions distinguish heirs who participated or had notice from those fraudulently excluded or given no notice. The proper action and prescriptive period depend on the instrument, possession, registration, fraud, notice, and relief sought. Act immediately rather than relying on either “two years” or the belief that an inheritance claim never expires.

Estate-tax requirements and deadlines

For a person who died on or after January 1, 2018, the estate tax is generally 6% of the net taxable estate, not 6% of each heir’s gross share. Earlier deaths are governed by the tax law applicable at the date of death unless a valid special law applies.

Under BIR Revenue Regulations No. 12-2018:

The estate-tax return is generally due within one year from death.
A filing extension of up to 30 days may be granted in meritorious cases.
If immediate payment would cause undue hardship, an approved payment extension may not exceed five years for judicial settlement or two years for extrajudicial settlement.
A return is required when the estate contains registered or registrable property requiring a Certificate Authorizing Registration, regardless of gross value.
A return showing a gross estate exceeding ₱5 million requires the prescribed statement certified by a CPA.
An electronic Certificate Authorizing Registration, or eCAR, is generally needed before registered estate property can be transferred.

The latest statutory estate-tax-amnesty availment period ended on June 14, 2025, under Republic Act No. 11956. Do not assume that old estates remain covered by an open amnesty. Ask the appropriate BIR Revenue District Office to calculate the applicable historical tax, additions, and documentary requirements.

Practical steps for heirs

Secure the death certificate and original will. Do not alter, staple, annotate, or discard an original will.
Prepare a complete family tree. Include children from every relationship, adopted children, predeceased children and their descendants, the legal spouse, parents, and siblings.
Confirm civil status. Obtain PSA birth, marriage, and death records, adoption orders, and relevant court judgments.
Inventory the estate. List land, condominium units, vehicles, bank accounts, shares, businesses, receivables, digital assets, insurance, pensions, debts, and property abroad.
Separate ownership from inheritance. Determine community, conjugal, exclusive, and co-owned property.
Preserve assets. Maintain insurance and necessary payments, secure premises, record income, and prevent unauthorized withdrawals or transfers.
Check titles and encumbrances. Obtain certified title copies, tax declarations, mortgage records, corporate books, and vehicle registrations.
Document lifetime transfers. Preserve deeds of donation, sales, advances, receipts, and evidence of their source and value.
Choose the correct settlement procedure. Do not use an affidavit of self-adjudication if another heir may exist.
Register the estate with the BIR and calendar the one-year deadline.
Compute shares only after liabilities and ownership issues are resolved.
Obtain the eCAR and complete transfers with the relevant registry or institution.

Evidence worth preserving

Keep originals or authenticated copies of:

PSA birth, marriage, and death certificates;
The original will, codicils, envelopes, and available handwriting samples;
Adoption, annulment, nullity, legal-separation, and filiation judgments;
Written acknowledgments of parentage and relevant communications;
Land titles, deeds, tax declarations, surveys, and real-property tax receipts;
Bank, investment, loan, insurance, pension, and employment-benefit records;
Corporate stock certificates, ledgers, partnership documents, and financial statements;
Receipts for funeral, preservation, tax, and administration expenses;
Promissory notes, mortgage documents, creditor notices, and proof of payment;
Marriage settlements and proof tracing exclusive funds;
Deeds and records of lifetime donations or advances;
Copies of any extrajudicial settlement, publication affidavit, eCAR, and registry filing; and
Evidence of concealment, forged signatures, unauthorized sales, withdrawals, or exclusion from settlement.

Keep an audit trail. A person managing estate funds should record every receipt and expense and avoid mixing estate money with a personal account.

Common mistakes

Dividing the deceased’s gross property before separating the surviving spouse’s ownership;
Assuming all children receive identical shares regardless of the will and the other surviving heirs;
Treating the eldest child, only son, or person holding the title as the sole decision-maker;
Excluding a nonmarital or adopted child without checking filiation or adoption records;
Assuming a live-in partner is automatically a surviving spouse;
Believing siblings are compulsory heirs;
Relying on an oral family agreement for land;
Publishing an extrajudicial settlement but failing to obtain every heir’s participation;
Signing a waiver or quitclaim without an inventory, valuation, and share computation;
Selling a particular estate asset as though one heir already owned it exclusively;
Ignoring debts, estate tax, or the eCAR requirement;
Using an affidavit of self-adjudication despite the existence of another heir; and
Assuming the expired estate-tax amnesty is still available.

When legal help is urgent

Consult a Philippine succession lawyer promptly if:

The 20-day period for delivering a will or the one-year estate-tax deadline is approaching;
An heir has been omitted from an affidavit or extrajudicial settlement;
Property is being sold, mortgaged, withdrawn, hidden, or transferred without consent;
A signature, will, birth record, marriage, adoption, or deed is disputed;
Filiation has not been formally established and the alleged parent is still alive;
A minor, incapacitated, missing, or overseas heir is involved;
The estate has more debts than available cash;
Several generations died without settling earlier estates;
Property is located abroad or the deceased was a foreign national;
Muslim personal law, ancestral-domain rules, agrarian restrictions, or another special property law may apply; or
There are threats, coercion, forged waivers, or suspected fraud.

Qualified indigent parties may ask the Public Attorney’s Office about eligibility for free legal assistance.

Important exceptions

The Civil Code rules summarized here do not govern every estate in the same way.

The succession of a foreign national is generally governed, as to order, shares, and intrinsic validity, by the deceased’s national law under Article 16 of the Civil Code. Philippine transfer, tax, registration, and procedural rules may still apply to Philippine property.

For Muslims, succession may be governed by the Code of Muslim Personal Laws, Presidential Decree No. 1083, which provides different heirs and fixed shares. Its provisions apply only to Muslims and may not operate to the prejudice of a non-Muslim.

Agrarian-award land, ancestral land or domains, homesteads, pensions, insurance, trust assets, corporate interests, and employment death benefits may also be subject to special restrictions or beneficiary rules. A named beneficiary does not always receive an asset as inheritance, and an asset payable at death is not necessarily part of the hereditary estate.

Frequently asked questions

Can a parent leave everything to one child?

Usually not if other compulsory heirs survive. The favored child may receive the child’s own legitime plus part or all of the disposable portion, but dispositions impairing other legitimes may be reduced.

Does a nonmarital child inherit from the father?

Yes, if filiation is duly established. The child is a compulsory heir of the parent. The exact share depends on whether there is a will and which other heirs survive.

Can a nonmarital grandchild inherit from a grandparent?

Yes, by representation in the direct line when the legal requirements are satisfied, under Aquino v. Aquino. The grandchild must still prove filiation and the basis for representation.

Does an adopted child receive the same share as a biological child?

In the adoptive family, a validly adopted child is generally treated as a legitimate child for succession. The governing adoption law and any later rescission should be checked.

Does a live-in partner inherit automatically?

No. An unmarried partner is not an intestate surviving spouse. The partner may own a separate or co-owned share and may receive property through a valid will or qualifying beneficiary designation.

Can brothers and sisters inherit?

Yes, in intestate succession when the closer classes specified by law are absent, and in some cases together with a surviving spouse. They are not compulsory heirs and may generally be excluded by a valid will.

Do heirs inherit personal liability for all debts?

No. Liability is generally limited to the value of the inheritance received, but estate property must first answer for lawful debts.

Can heirs settle an estate without going to court?

Yes, but only if Rule 74’s requirements for extrajudicial settlement are met. A will, unresolved debt, disagreement, disputed heirship, or inadequate representation commonly requires judicial proceedings.

Is an heir already an owner at the moment of death?

Successional rights are transmitted at death. Before partition, however, co-heirs generally own the estate in common, subject to debts. Registration and control over specific assets still require proper settlement, tax clearance, and transfer documents.

Is there one deadline for claiming an inheritance?

No. Different periods govern probate duties, tax filing, Rule 74 claims, rescission, fraud, reconveyance, disqualification, filiation, and other actions. Notice, possession, registration, disability, and the particular remedy matter.

Official legal sources

This article provides general legal information, not advice for a particular estate. Succession results depend on civil-status records, dates of death and birth, property ownership, the will, family relationships, applicable special laws, and available evidence. Sources and current procedures were checked as of August 1, 2026.