Quick answer

Philippine law protects certain compulsory heirs by reserving for them a minimum inheritance called the legitime. A will cannot validly take that minimum away unless the heir is properly disinherited for a cause expressly recognized by law. If there is no valid will—or the will does not dispose of the entire estate—the Civil Code determines who inherits and in what proportions.

The result depends on several facts: whether the deceased left a valid will; whether there is a surviving legal spouse; the number and status of children; whether filiation or adoption is legally established; whether a child predeceased the deceased; the deceased’s own civil status and citizenship; the applicable marital property regime; lifetime donations; and the estate’s debts.

Inheritance rights arise at death, but heirs do not immediately become exclusive owners of particular houses, land, vehicles, or accounts. Until debts are paid and the estate is partitioned, multiple heirs generally own the estate in common. The controlling provisions are found mainly in the Civil Code, the Family Code, and the Rules of Court on settlement of estates.

Who may be entitled to inherit

Compulsory heirs

Depending on who survives the deceased, compulsory heirs may include:

Legitimate children and descendants;
In their absence, legitimate parents and ascendants;
The surviving husband or wife;
Illegitimate children whose filiation is duly proved; and
In appropriate cases, the parents of an illegitimate child.

An adopted child is considered the legitimate child of the adopter. Under Sections 41 and 43 of the Domestic Administrative Adoption and Alternative Child Care Act, the adopter and adoptee have reciprocal rights of testate and intestate succession without distinction from legitimate filiation.

The following do not automatically receive a compulsory share merely because of the relationship:

Brothers and sisters;
Nephews, nieces, cousins, and other collateral relatives;
A live-in or unmarried partner;
Stepchildren who were not adopted;
Parents-in-law, children-in-law, godchildren, or close friends.

They may nevertheless receive property under a valid will from the disposable portion, or inherit by intestacy when the law calls them and no nearer class excludes them.

The surviving spouse must be legally married

“Surviving spouse” normally means the person legally married to the deceased when death occurred. Physical separation alone does not necessarily end inheritance rights. A final judgment affecting the marriage, a decree of legal separation, and the question of which spouse caused the separation can change the result.

A live-in partner has no automatic spouse’s inheritance. However, that partner may own a separate or co-owned portion of property under the applicable rules on property relations outside marriage. Only the deceased’s actual ownership enters the estate. The partner may also receive from the disposable portion under a valid will.

Determine the estate before calculating shares

Do not calculate percentages using the value of everything registered in the deceased’s name. The correct sequence is generally:

Identify the deceased’s exclusive property and actual interests in co-owned property.
Determine the spouses’ property regime—absolute community, conjugal partnership of gains, or separation of property—using the marriage date, marriage settlements, source of funds, and relevant documents.
Liquidate the community or conjugal property and identify the surviving spouse’s own net share.
Place only the deceased’s net share and exclusive property in the hereditary estate.
Account for enforceable debts, expenses, and charges.
For legitime purposes, consider lifetime donations that must be collated or reduced.
Apply the will and compulsory shares, or the rules of intestacy.

The surviving spouse’s own property is not an inheritance. It must be separated before the spouse’s hereditary share is computed.

If there is a will

A valid will may designate heirs and assign particular property, but it must respect every compulsory heir’s legitime. The testator may freely dispose only of the portion left after all legitimes are satisfied.

A will does not transfer property merely because the family accepts it. Rule 75 provides that no will passes real or personal property unless it is proved and allowed by the proper court. A person holding the will must deliver it to the proper court or named executor within 20 days after learning of the testator’s death. The named executor likewise has a 20-day duty to present the will and accept or refuse the trust, subject to the circumstances stated in the Rules on settlement of estates.

Common minimum shares under a will

These are selected general rules, not a substitute for an estate-specific computation:

Compulsory heirs surviving	General legitime
Legitimate children only	One-half of the hereditary estate collectively, divided equally
One legitimate child and surviving spouse	Child: one-half; spouse: one-fourth
Two or more legitimate children and surviving spouse	Children collectively: one-half; spouse: an amount equal to one legitimate child’s legitime
Legitimate parents or ascendants, with no legitimate descendants	One-half collectively
Legitimate parents and surviving spouse, with no descendants	Parents or ascendants: one-half; spouse: one-fourth
Illegitimate children only	One-half collectively
Surviving spouse and illegitimate children, with no legitimate descendants or ascendants	Spouse:

Quick answer

Philippine law protects certain compulsory heirs by reserving a minimum share of the deceased’s net estate—their legitime. A will cannot simply erase that share. If there is no valid will, the Civil Code determines who inherits and in what proportion.

The result depends on several facts: whether the deceased left a valid will; whether there is a surviving legal spouse; the number and status of children; whether filiation is proved; whether a child predeceased the decedent; the deceased’s property regime and debts; lifetime donations; and whether anyone validly accepted, repudiated, or was disqualified from inheriting.

An heir’s rights arise at death, but that does not mean the heir immediately owns a particular house, vehicle, or bank account. Until debts are paid and the estate is partitioned, multiple heirs generally own the estate in common. The governing provisions are principally found in the Civil Code, especially Articles 774–1105.

Start with the net hereditary estate

Inheritance shares should not be calculated from everything registered in the deceased’s name.

The proper sequence is generally:

Identify the deceased’s exclusive property and interest in jointly owned property.
Liquidate the spouses’ absolute community, conjugal partnership, or other applicable property regime. The surviving spouse’s own share is not an inheritance.
Determine the assets and obligations of the estate.
Deduct enforceable debts and charges.
Account for lifetime donations that must be collated or reduced.
Apply the will, legitime rules, or intestate-succession rules to the resulting hereditary estate.

The estate may include land, condominium units, vehicles, shares, businesses, receivables, intellectual-property rights, and other transmissible property or rights. Rights that are personal and extinguished by death do not pass to heirs.

Who may be entitled to inherit?

Legitimate children and descendants

Legitimate children are compulsory heirs. Sex, age, birth order, and whether children came from different marriages do not change their rank.

A legitimate child’s descendants may inherit by representation when the child who would have inherited predeceased the decedent or was disinherited or legally incapable of succeeding. Representation does not ordinarily occur when the nearer heir merely repudiates the inheritance.

Illegitimate children

An illegitimate child is also a compulsory heir of their parent, but filiation must be duly proved. Under Article 176 of the Family Code, the legitime of each illegitimate child is generally one-half of the legitime of a legitimate child.

Filiation may be established through the evidence recognized in Articles 172 and 175 of the Family Code, including a qualifying civil-registry record or final judgment, or an admission in a public document or a private handwritten instrument signed by the parent. Where primary evidence is absent, open and continuous possession of the status of a child and other evidence allowed by law may become relevant.

A birth certificate that merely names an alleged father is not automatically conclusive in every case. Who supplied or signed the information and whether the document constitutes a legally attributable acknowledgment may matter.

Deadlines for a filiation action can depend on the child’s date of birth, the governing law, and the evidence relied upon. When the claim rests only on the secondary evidence under the second paragraph of Article 172, Article 175 generally requires the action during the alleged parent’s lifetime. Legal advice is urgent if filiation is disputed.

Adopted children

Under Sections 41 and 43 of the Domestic Administrative Adoption and Alternative Child Care Act, Republic Act No. 11642, an adoptee is considered the adopter’s legitimate child and the adopter and adoptee have reciprocal succession rights without distinction from legitimate filiation. The adoption order and the particular family relationship should still be examined, especially where biological parents, step-parent adoption, rescission, or older adoption laws are involved.

Surviving spouse

A person who is legally married to the deceased at the time of death is generally a compulsory heir. Mere physical separation does not by itself end the marriage.

Special rules apply after a decree of legal separation. A surviving spouse who gave cause for the legal separation may lose succession rights, while a spouse who did not give cause may retain the rights specified by law.

A fiancé, live-in partner, or former spouse has no automatic share as a surviving spouse. An unmarried partner may nevertheless own property independently or through a proven co-ownership and may receive property from the disposable portion under a valid will.

Parents and other ascendants

Legitimate parents or ascendants are compulsory heirs only in default of legitimate children or descendants. They may nevertheless concur with a surviving spouse or illegitimate children under the applicable provisions.

Special rules govern inheritance from an illegitimate child by the child’s parents.

Grandchildren

A grandchild does not ordinarily share directly while the parent through whom the grandchild is related to the deceased remains alive and qualified to inherit. The grandchild may inherit through representation when the requirements are met.

In Aquino v. Aquino, the Supreme Court held that children, regardless of the circumstances of their birth, may inherit from direct ascendants such as grandparents by representation. Filiation must still be proved. Article 992’s barrier remains relevant to reciprocal intestate succession in the collateral line. See the Supreme Court’s 7 December 2021 En Banc decision in G.R. Nos. 208912 and 209018.

Siblings and more distant relatives

Brothers, sisters, nephews, nieces, and other collateral relatives are not normally compulsory heirs. They may inherit through intestate succession when the deceased left no descendants, qualifying ascendants, illegitimate children, or spouse who would exclude them, subject to the special rule allowing siblings or their children to concur with a surviving spouse.

Intestate succession does not extend beyond the fifth degree in the collateral line. If nobody legally qualified succeeds, the State inherits under the Civil Code.

An unborn child

A child already conceived when the deceased died may inherit if the child is later born under the conditions prescribed by law.

If there is a will

A will controls only to the extent that it is valid and does not impair compulsory heirs’ legitimes.

No will transfers Philippine property merely because the family accepts it. It must be proved and allowed by the proper court. Under Rules 75 and 76 of the Rules of Court on settlement of estates, the custodian must deliver the will to the proper court or named executor within 20 days after learning of the testator’s death. A named executor must likewise present the will and signify acceptance or refusal within the applicable 20-day period.

Common minimum legitimes

These are selected general rules, not a complete computation for every combination:

Compulsory heirs left by the deceased	General minimum reserved shares
Legitimate children only	Collectively one-half of the hereditary estate, divided equally
One legitimate child and surviving spouse	Child: one-half; spouse: one-fourth
Two or more legitimate children and spouse	Children collectively: one-half; spouse: a share equal to one legitimate child’s legitime
Legitimate parents only, with no legitimate descendants	Parents or qualifying ascendants: one-half
Legitimate parents and spouse	Parents or ascendants: one-half; spouse: one-fourth
Illegitimate children only	Collectively one-half
Surviving spouse and only illegitimate children	Spouse: one-third; illegitimate children collectively: one-third
Surviving spouse alone	Generally one-half

Each illegitimate child’s legitime is generally half of each legitimate child’s legitime. Their legitimes are taken from the disposable portion, subject to the surviving spouse’s priority and the statutory cap on the total available free portion. If legitimate ascendants, a spouse, and illegitimate children all survive, additional special proportions apply.

The sole-spouse rule also has a narrow exception for certain marriages solemnized in articulo mortis when the testator dies within three months and the spouses had not previously lived together for more than five years.

Because combinations can materially change the arithmetic, do not divide an estate using a generic percentage chart without reviewing the family tree and documents.

A compulsory heir cannot be excluded casually

A compulsory heir who receives less than the legitime may demand completion of that share. Excessive testamentary gifts and lifetime donations may be reduced insofar as necessary to restore legitimes.

Disinheritance requires:

A valid will;
An express identification of a cause recognized by law;
A cause applicable to that category of heir; and
Proof of the cause if the disinherited heir denies it.

Family conflict, estrangement, personal disappointment, or a statement such as “I leave nothing to my child” is not necessarily a valid disinheritance.

Complete omission of a compulsory heir in the direct line may constitute preterition. It can annul the institution of heirs, while valid devises and legacies may remain effective to the extent they do not impair legitimes.

Separate from disinheritance, the Civil Code recognizes incapacity or unworthiness in specified situations, including certain serious acts against the deceased, manipulation or concealment of a will, and other enumerated conduct. These grounds should not be assumed without the required facts and proof.

If there is no valid will

The estate passes by intestate succession. Common arrangements include:

Surviving relatives	General intestate division
Legitimate children only	Equal shares
Legitimate and illegitimate children	Each illegitimate child generally receives half the share of each legitimate child
Spouse and legitimate children	Spouse receives the same share as each legitimate child
Spouse, legitimate children, and illegitimate children	Use units: spouse and each legitimate child receive one unit; each illegitimate child receives one-half unit
Legitimate parents and spouse, with no descendants	One-half to parents or ascendants; one-half to spouse
Spouse and illegitimate children, without legitimate descendants or ascendants	One-half to spouse; one-half collectively to illegitimate children
Legitimate parents and illegitimate children, without spouse	One-half to ascendants; one-half collectively to illegitimate children
Legitimate parents, spouse, and illegitimate children	One-half to ascendants; one-fourth to spouse; one-fourth collectively to illegitimate children
Spouse and siblings or qualifying nephews and nieces, with no descendants, ascendants, or illegitimate children	One-half to spouse; one-half to siblings or their qualifying descendants
Spouse alone	Entire estate
Legitimate parents alone, with no descendants	Entire estate
Illegitimate children alone, with no legitimate descendants, ascendants, or spouse	Entire estate

For example, suppose a deceased person leaves a spouse, two legitimate children, and two illegitimate children, with a net intestate estate of ₱6 million. The spouse and each legitimate child receive one unit, while each illegitimate child receives half a unit. There are four units in total. The spouse and each legitimate child receive ₱1.5 million; each illegitimate child receives ₱750,000.

Special rules may alter the result where the deceased was an illegitimate child, representation occurs, full- and half-blood siblings concur, adoption affects the family line, or foreign law applies.

What heirs own before partition

When there are two or more heirs, the estate is generally owned by them in common before partition and remains subject to the deceased’s debts.

This has practical consequences:

A co-heir does not automatically own the particular house they occupy.
One heir normally cannot sell, mortgage, or donate the entire inherited property without the authority or participation of the other owners.
A co-heir may deal with an undivided hereditary interest, but the transaction cannot give more than that heir is ultimately entitled to receive.
Co-heirs may demand partition, subject to valid restrictions and estate proceedings.
If an heir sells hereditary rights to a stranger before partition, the other co-heirs may have a right of redemption by reimbursing the buyer within one month from written notice of the sale, under Article 1088.

Occupation, collection of rent, and payment of taxes by one heir do not automatically erase the rights of the others. The occupying or collecting heir may eventually have to account for income, expenses, or damage.

Acceptance, repudiation, and “waivers”

Acceptance can be express or inferred from acts that clearly assume the status of heir. Selling, donating, or assigning an hereditary right ordinarily constitutes acceptance.

Repudiation must be made in a public or authentic instrument or by a petition filed with the court handling the estate. Once validly made, acceptance or repudiation is generally irrevocable, subject to limited grounds such as vitiated consent or discovery of an unknown will.

A purported “waiver” in favor of a particular sibling may legally amount to acceptance followed by a donation or transfer, potentially creating different tax and registration consequences.

A waiver of a future legitime made while the property owner is still alive is generally void. A parent’s request that children sign away a future inheritance should therefore not be treated as a valid succession arrangement.

Parents or guardians need judicial authorization to repudiate an inheritance for a minor or incapacitated heir.

Debts must be settled before distribution

Heirs inherit the net estate, not an asset pool free of obligations. Enforceable debts, administration expenses, taxes, and other proper charges are addressed before final distribution. An executor or administrator may retain possession and management of estate property as necessary to pay debts and expenses.

In judicial settlement, the court’s notice to creditors fixes a claims period of not less than six months and not more than 12 months from the first publication. Money claims covered by Rule 86 generally must be filed within that period, subject to the rule’s limited allowance for late claims before an order of distribution.

An heir’s liability for the deceased’s obligations is generally limited to the value of property received from the estate. Distributing assets prematurely can nevertheless expose heirs to contribution, recovery, tax liability, or litigation.

Choosing the proper settlement process

Extrajudicial settlement

An extrajudicial settlement under Rule 74 may generally be used only when:

The deceased left no will;
The estate has no outstanding debts;
All heirs are of age, or minors are properly represented by representatives duly authorized for the purpose;
Every heir is identified and included; and
The heirs agree on the division.

The settlement must be in a public instrument. A sole heir may execute an affidavit of self-adjudication only if that person truly is the only heir.

The settlement must be published in a newspaper of general circulation once a week for three consecutive weeks. A bond equivalent to the value of the personal property involved is required upon filing with the Register of Deeds.

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

For two years after a Rule 74 distribution, the bond and real property remain subject to specified claims by creditors and persons deprived of their lawful participation. A minor, mentally incapacitated person, prisoner, or person outside the Philippines at the end of that period may have one year after the disability is removed under Rule 74. Other causes of action may be governed by different periods, so the two-year rule should not be mistaken for a universal deadline for every inheritance case.

Judicial settlement

Court proceedings are generally needed when:

There is a will requiring probate;
Heirs disagree;
Heirship or filiation is disputed;
An heir has been omitted;
There are unresolved debts or an insolvent estate;
A minor’s or incapacitated person’s interest requires court protection;
Estate property must be sold or mortgaged under judicial authority;
An executor or administrator must be appointed; or
The validity of a will, deed, donation, or prior transfer is contested.

The proper Regional Trial Court is generally determined by the deceased’s residence at death. If the deceased lived abroad, venue may be based on where the deceased left property in the Philippines.

Estate-tax and title-transfer requirements

Inheritance rights and estate tax are separate questions. A person may be an heir even though tax and registration requirements remain unfinished.

For deaths governed by the current tax regime:

Estate tax is generally 6% of the net taxable estate.
The estate-tax return is generally due within one year from death.
A return is required for registered or registrable property needing BIR clearance even if the gross estate is below the usual filing threshold.
A return showing a gross estate exceeding ₱5 million must have the required CPA-certified statement.
For a citizen or resident estate, the current standard deduction is ₱5 million, and the family-home deduction is limited to the qualifying value up to ₱10 million, subject to statutory requirements.
When estate cash is insufficient, the Tax Code allows installment payment within two years from the statutory payment date without civil penalty and interest, following BIR requirements.

These rules come from Sections 84, 86, 90, and 91 of the National Internal Revenue Code as amended by the TRAIN Law, Republic Act No. 10963. Filing and payment may be electronic or manual through the channels allowed by the Tax Code as amended by the Ease of Paying Taxes Act, Republic Act No. 11976. Check the BIR’s current estate-tax guidance and documentary requirements before filing.

For registrable assets, the heirs generally need the BIR’s electronic Certificate Authorizing Registration, or eCAR, before completing the transfer with the relevant registry.

The estate-tax-amnesty filing and payment period under Republic Act No. 11956 closed in June 2025. It is not presently a new filing option. However, BIR Revenue Memorandum Circular No. 33-2026 clarifies that a person who timely availed of the amnesty may still submit proof of estate settlement later; that proof remains necessary for issuance of the eCAR.

For real property, the Local Government Code directs payment of the local transfer tax within 60 days from the decedent’s death. Rates and documentary procedures depend on the applicable local ordinance. Contact the provincial or city treasurer immediately, particularly if the deadline has already passed. See Section 135 of the Local Government Code.

After settlement and tax clearance, the heirs may still need to process the transfer with the Register of Deeds, local assessor, Land Transportation Office, corporation, bank, or other institution holding or recording the asset.

Practical steps for heirs

Obtain certified copies of the death certificate.
Secure the original will, if one exists. Do not alter, staple, annotate, or conceal it.
Prepare a complete family tree, including children from every relationship, adopted children, predeceased children and their descendants, and the surviving spouse.
Collect civil-registry records, adoption orders, marriage documents, and filiation evidence.
Inventory all assets and liabilities, including jointly owned property and lifetime donations.
Determine the deceased’s marriage property regime before treating property as part of the estate.
Protect property without appropriating it: secure premises, preserve records, maintain insurance where possible, and record income and necessary expenses.
Obtain date-of-death bank, investment, loan, and business records through lawful channels.
Choose the correct settlement route—probate, judicial intestate settlement, extrajudicial settlement, or partition.
Calendar the one-year estate-tax deadline, local transfer-tax deadline, court notices, and creditor-claim periods.
Have the proposed shares independently computed before anyone signs a settlement, waiver, sale, or quitclaim.
Distribute or register specific assets only after debts, taxes, authority, and partition requirements are addressed.

Evidence worth preserving

Keep originals or reliable certified copies of:

Death, birth, marriage, and adoption records;
The original will and evidence concerning its custody and execution;
Titles, tax declarations, deeds, contracts, stock certificates, and vehicle records;
Bank, investment, insurance, pension, and business records;
Loan documents, mortgage records, receipts, and proof of payments;
Evidence of property acquired before marriage or through inheritance or donation;
Marriage settlements and court judgments affecting marital status or property;
Written acknowledgments of filiation and relevant correspondence;
Records of lifetime gifts or advances to heirs;
Proof of contributions to property claimed as co-owned;
Rent ledgers, harvest records, business income, and estate expenses;
Publication affidavits, notices to heirs, tax filings, payment confirmations, and eCAR documents; and
Photographs and dated inventories of movable property.

Preserve electronic records without guessing passwords, impersonating the deceased, or accessing accounts unlawfully.

Common mistakes

Dividing the gross property instead of the net hereditary estate.
Treating the surviving spouse’s own community or conjugal share as an inheritance.
Excluding an illegitimate or adopted child without reviewing filiation or adoption documents.
Assuming all grandchildren automatically inherit alongside living parents.
Treating a live-in partner as a legal spouse.
Using an affidavit of self-adjudication when another heir exists.
Executing an extrajudicial settlement despite a will, unresolved debts, or disagreement.
Believing newspaper publication validates the exclusion of a known heir.
Selling the entire property based on one heir’s signature.
Distributing cash before taxes, debts, and claims are addressed.
Signing a “waiver” without determining whether it is legally a repudiation, donation, or sale.
Ignoring earlier donations that may affect legitimes and collation.
Assuming payment of real-property tax creates exclusive ownership.
Missing the BIR, local-tax, probate, filiation, or court-claims deadlines.

When legal help is urgent

Consult a Philippine succession lawyer promptly if:

Someone is hiding, destroying, or refusing to surrender a will;
A settlement, waiver, or deed contains a forged or unauthorized signature;
A sole-heir affidavit or title transfer omitted a spouse, child, or other heir;
Estate property is about to be sold, mortgaged, demolished, withdrawn, or transferred;
Filiation is disputed or the alleged parent is seriously ill or has died;
A minor or incapacitated heir is involved;
The estate appears insolvent or creditors have begun filing claims;
The estate-tax or local transfer-tax deadline is near or has passed;
A court notice or creditor notice has been received;
There are properties abroad, foreign heirs, or a foreign-national decedent;
Agricultural, ancestral-domain, corporate, trust, or family-business property is involved; or
The family disputes the validity of a marriage, adoption, will, donation, or earlier sale.

Frequently asked questions

Can a parent leave everything to only one child?

Only to the extent allowed by the disposable portion. The other compulsory heirs may demand their legitimes unless they were validly disinherited or are otherwise legally disqualified.

Does an illegitimate child inherit from the father?

Yes, if paternal filiation is duly proved. The child is a compulsory heir of the father, although the child’s share is generally computed at half the legitime or intestate share of a legitimate child.

Can an illegitimate grandchild inherit from a legitimate grandparent?

Yes, by representation in the direct line when the legal requirements are met, under the Supreme Court’s ruling in Aquino v. Aquino. The grandchild must still prove the relevant filiation.

Does a grandchild inherit if the grandchild’s parent is alive?

Generally not by representation. The nearer parent ordinarily inherits in their own right. The grandparent may give the grandchild something from the disposable portion through a valid will.

Does a live-in partner inherit automatically?

No. A live-in partner is not a surviving spouse for automatic succession. The partner may retain independently owned or provably co-owned property and may inherit from the disposable portion under a valid will.

Can one heir sell inherited land?

An heir may be able to transfer an undivided hereditary interest, but cannot ordinarily sell the entire property or the shares of other heirs. A buyer receives only the rights the selling heir lawfully had.

Can heirs simply ignore a will and sign an extrajudicial settlement?

No. A will must be submitted for probate, and an extrajudicial settlement under Rule 74 requires that the deceased left no will.

Can an heir refuse an inheritance containing debts?

Yes, but repudiation must follow the form required by Article 1051. Acts taken before repudiation may amount to acceptance, and a targeted “waiver” can have unintended transfer and tax consequences.

Are heirs personally responsible for all the deceased’s debts?

Generally, estate obligations are paid from estate assets, and an heir’s liability does not exceed the value received from the deceased. An heir may incur separate liability through personal undertakings, wrongful distribution, fraud, or other independent acts.

Does an heir lose all rights if the title was never transferred?

Not automatically. Successional rights arise at death, but delay can create tax penalties, evidentiary problems, adverse third-party transfers, prescription or laches issues, and expensive litigation. Settlement should not be postponed.

Official references

This article provides general legal information, not legal advice or a definitive computation for any particular estate. Succession rights depend on the complete family history, dates, documents, property regime, debts, citizenship, and governing law. Sources and current procedures were checked as of 4 August 2026.