Quick answer

Philippine law does not allow a person to distribute an estate entirely at will. Certain compulsory heirs are entitled to a protected minimum share called a legitime. If there is no valid will—or the will does not dispose of the entire estate—the rules on legal or intestate succession determine who inherits and in what proportion.

The answer in any particular estate depends on several facts: whether there is a valid will; the decedent’s citizenship; the existence and validity of a marriage; the number and status of children; adoption or proven filiation; predeceased heirs and their descendants; property ownership and the spouses’ property regime; debts, taxes, and prior donations; and whether anyone was validly disinherited or legally disqualified.

An heir should not sign a waiver, extrajudicial settlement, deed of sale, or partition until the complete family tree, estate inventory, titles, debts, will, and proposed shares have been checked.

What property actually passes to the heirs?

Inheritance covers the decedent’s transmissible property, rights, and obligations that are not extinguished by death. Successional rights arise at the moment of death, although heirs still need the proper settlement, tax clearance, and registration documents to obtain control or registered title.

The “estate” is not automatically everything registered in the decedent’s name or possessed by the family. Before shares are calculated:

Determine which assets belonged exclusively to the decedent.
If the decedent was married, liquidate the applicable absolute-community, conjugal-partnership, or separation-of-property regime.
Return the surviving spouse’s own share. That share is not an inheritance.
Identify estate debts, expenses, taxes, and lawful deductions.
Account for donations that must be collated or reduced.
Compute the net hereditary estate and the heirs’ shares.

For example, if a house is community or conjugal property, the surviving spouse may first receive a share through liquidation of the marital property. The spouse may then inherit separately from the decedent’s remaining share.

Property registered only in one spouse’s name is not necessarily exclusive property. Conversely, possession of an asset or payment for its upkeep does not by itself establish ownership.

Who are compulsory heirs?

Under Article 887 of the Civil Code, the principal compulsory heirs are:

Legitimate children and descendants;
In their absence, legitimate parents and ascendants;
The surviving legal spouse; and
Illegitimate children whose filiation is legally established.

The surviving spouse and qualified illegitimate children may inherit together with legitimate children or, where applicable, legitimate parents. More remote descendants or ascendants ordinarily inherit only when the nearer relative cannot inherit, subject to the rules on representation.

A lawfully adopted child is treated as the legitimate child of the adopter. The precise reciprocal rights involving biological and adoptive families depend on the adoption law and the type and date of adoption. The current domestic-adoption framework is in Republic Act No. 11642.

Stepchildren, foster children, godchildren, nieces, nephews, siblings, and unmarried partners are not compulsory heirs merely because of their relationship or closeness to the decedent. They may nevertheless inherit under a valid will or, for certain relatives, under intestate succession when nearer heirs are absent.

If there is a valid will

A will may identify heirs and leave particular property or amounts to devisees and legatees, but it cannot ordinarily defeat the legitimes of compulsory heirs.

Common legitime rules

The following are starting points, not a substitute for an estate-specific computation:

Surviving compulsory heirs	Basic protected shares
Legitimate children or descendants	Collectively, one-half of the hereditary estate, ordinarily divided equally among heirs in the same degree
Legitimate parents or ascendants, with no legitimate descendants	Collectively, one-half of the hereditary estate
Surviving spouse with legitimate children	The spouse generally receives a legitime equal to the legitime of one legitimate child
Surviving spouse with legitimate parents and no legitimate descendants	The spouse generally receives one-fourth; the legitimate parents or ascendants collectively receive one-half
Surviving spouse with illegitimate children and no legitimate descendants or ascendants	The spouse generally receives one-third and the illegitimate children collectively receive one-third
Illegitimate child concurring with a legitimate child	Each illegitimate child’s legitime is generally one-half of a legitimate child’s legitime, subject to the available estate and rules on reduction

Other combinations have special rules. The disposable “free portion” is what remains after all legitimes are satisfied. The number of children can materially change every individual share.

A compulsory heir cannot simply be omitted

A testator may disinherit a compulsory heir only:

In a will;
For a cause expressly recognized by law; and
By identifying the legal cause with enough certainty.

The statutory causes differ for children and descendants, parents and ascendants, and spouses. They include specified forms of serious misconduct, not ordinary family disappointment or estrangement. If the cause is denied, the persons benefiting from the disinheritance generally must prove it.

A disinheritance without a legal cause, without a stated cause, or based on a cause that is not proved may be ineffective to the extent necessary to restore the heir’s legitime. Reconciliation can also affect disinheritance.

Preterition is different from disinheritance

Preterition is the total and unintentional omission of a compulsory heir in the direct line from the inheritance. It can annul the institution of heirs, although valid devises and legacies may remain effective insofar as they are not excessive.

By contrast, leaving a compulsory heir less than the correct legitime ordinarily gives that heir a right to demand completion of the legitime. The effect depends on the wording of the will and the precise omission.

A will must still be probated

No will passes property in the Philippines unless it is allowed in the proper probate proceeding. Probate primarily determines whether the document is the decedent’s valid will and complies with the governing formal requirements.

A person who has custody of a will must deliver it to the court or to the named executor within 20 days after learning of the testator’s death. A named executor who receives it must present it to the court within the period prescribed by Rule 75. The relevant procedures appear in the Rules of Court on settlement of estates.

If there is no valid will

Intestate succession applies when there is no will, the will is invalid, the will fails to dispose of the entire estate, or an instituted heir cannot inherit and no applicable substitute, accretion, or other testamentary solution covers the share.

The usual order gives priority to descendants, then ascendants, followed—depending on who survives—by the spouse, illegitimate relatives under the special Civil Code rules, collateral relatives, and ultimately the State.

Common intestate combinations include:

Survivors	General intestate result
Legitimate children and surviving spouse	The spouse generally receives the same share as one legitimate child
Legitimate and illegitimate children	A legitimate child generally receives twice the share of an illegitimate child
Legitimate and illegitimate children plus surviving spouse	The spouse generally receives a share equal to one legitimate child; each illegitimate child generally receives half a legitimate child’s share
Surviving spouse and illegitimate children, without legitimate children or legitimate parents	One-half to the spouse and one-half collectively to the illegitimate children
Surviving spouse and legitimate parents, without descendants	One-half to the spouse and one-half collectively to the parents
Surviving spouse alone, with no qualified descendants, ascendants, or other concurrent heirs	The spouse generally inherits the entire estate
Surviving spouse and brothers, sisters, or their qualified descendants	One-half to the spouse and one-half to the collateral heirs
Legitimate children only	Equal shares, subject to representation
No descendants, spouse, or qualified ascendants	Brothers, sisters, nephews, nieces, and other collateral relatives may inherit according to degree and the special rules for full and half blood

These are general patterns. Representation, adoption, illegitimate filiation, a surviving parent, predeceased heirs, renunciation, and mixed lines can change the computation.

Can grandchildren inherit directly?

Grandchildren may inherit:

In their own right when the nearer generation is absent under the applicable rule;
By representation, taking the place of a parent who predeceased the decedent, is incapacitated to inherit, or was validly disinherited; or
Under a valid will, subject to compulsory heirs’ legitimes.

Representation does not ordinarily arise merely because a living parent renounces an inheritance. Nor may an heir selectively renounce only an unwanted part of the same inheritance.

Article 992 also imposes a technical restriction on intestate succession between an illegitimate child and the legitimate children or relatives of that child’s parent. Its application to a family tree can be difficult and should not be assumed from labels alone. The Supreme Court has discussed this rule and the need to establish filiation in Aquino v. Aquino.

Rights of legitimate, illegitimate, and adopted children

Legitimate children

Legitimate children are compulsory heirs of their parents and ordinarily share equally when they inherit in the same degree and capacity.

Illegitimate children

An illegitimate child is also a compulsory heir of each legally established parent. Under Article 176 of the Family Code, the child’s legitime is generally one-half of the legitime of a legitimate child.

Filiation must be proved through legally recognized evidence. A birth certificate, record of admission, final judgment, or other evidence may be relevant, but the sufficiency and procedural route depend on the circumstances. A surname, family reputation, photographs, or financial support should not be treated as automatically conclusive.

Claims involving paternal filiation can be time-sensitive and document-sensitive. Obtain legal advice promptly if parentage is disputed or the records do not contain a clear acknowledgment.

Adopted children

A final adoption creates legal filiation between adopter and adoptee. An adopted child generally inherits from the adoptive parent without distinction from legitimate filiation. Rights involving biological parents, step-parent adoption, rescission, adult adoption, or an older adoption decree require examination of the governing law and the actual order.

Informally raising a child does not by itself create the inheritance rights of a legally adopted child.

Rights of a surviving spouse or partner

A surviving legal spouse is ordinarily a compulsory heir. Before computing the inheritance, the spouses’ property regime must be liquidated.

The result may differ where:

The marriage was void or annulled;
A final decree of legal separation exists;
The surviving spouse was the guilty spouse in legal separation;
The spouses had a prenuptial agreement or separation-of-property regime;
Property was acquired during a union without a valid marriage; or
A prior marriage was still subsisting.

An unmarried partner is not a compulsory heir and does not inherit as a spouse under intestate succession. The partner may still own a proven share of jointly acquired property under applicable co-ownership rules or receive property through a valid will, beneficiary designation, or other lawful arrangement. Ownership claims must be separated from inheritance claims.

When an heir may be excluded

An heir may lose or fail to receive a share because of:

Valid disinheritance for a statutory cause;
Incapacity or unworthiness under the Civil Code, such as specified grave acts against the decedent or the will;
A valid repudiation of the inheritance;
Lack of legally proved filiation;
A rule giving priority to a nearer relative;
A special statutory restriction; or
A final judgment establishing that the person is not an heir.

Family conflict, prolonged absence, failure to care for a parent, or receipt of property during the parent’s lifetime does not automatically erase inheritance rights. Those facts may matter only if they satisfy a specific legal rule and are properly proved.

Prior donations and advances

A parent’s lifetime transfer to a compulsory heir may have to be collated—brought into account when computing the estate and shares—unless a valid exemption or another rule applies. Even a donation stated to be non-collatable may be reduced if it impairs another compulsory heir’s legitime.

Preserve deeds of donation, tax returns, bank records, valuations, titles, and written statements about whether a transfer was an advance, compensation, sale, or gift. The label used by relatives is not always controlling.

A purported sale for a token amount, a simulated deed, or a transfer made when the owner lacked capacity may lead to separate litigation. It is not automatically void merely because an heir dislikes it.

Accepting or renouncing an inheritance

Acceptance may be express or implied through conduct that clearly shows an intention to accept. Repudiation must comply with the Civil Code’s formal requirements and should not be handled through an informal family message.

Before accepting or renouncing, determine:

The estate’s assets and enforceable debts;
The effect on descendants and co-heirs;
Whether the act may be treated as a donation for tax purposes;
Whether the heir has already performed acts amounting to acceptance; and
Whether creditors can challenge the renunciation.

Heirs are not ordinarily personally liable for the decedent’s obligations beyond the value of property they receive from the estate. They should nevertheless avoid distributing or selling estate property before debts and taxes are properly addressed.

How an estate may be settled

Extrajudicial settlement

Under Rule 74, heirs may generally use an extrajudicial settlement when:

The decedent left no will;
There are no outstanding estate debts, or the lawful requirements concerning debts have been satisfied;
All heirs participate;
All heirs are adults with legal capacity, or minors or incapacitated heirs are properly represented and the required authority is obtained; and
The heirs agree on the settlement.

The agreement must be in a public instrument. If there is only one heir, that heir may use an affidavit of self-adjudication when the legal conditions are met.

The settlement must be published once a week for three consecutive weeks in a newspaper of general circulation, and the instrument is filed with the Register of Deeds when registered land is involved. Publication does not cure the omission of an heir who did not participate or receive proper protection. Registration requirements are also reflected in Presidential Decree No. 1529.

Rule 74 provides a two-year protection period for certain creditors and heirs affected by an extrajudicial distribution, including a bond requirement involving personal property. That two-year provision is not a universal deadline that automatically validates every defective settlement. The Supreme Court has held that the bar does not simply defeat an omitted heir who neither participated nor had notice where Rule 74 was not strictly followed; see Treyes v. Antonio.

Judicial settlement

Court proceedings are generally appropriate when:

There is a will to probate;
Heirs disagree on identity, shares, accounting, or partition;
An heir has been omitted;
Filiation, marriage, ownership, or validity of documents is disputed;
There are unresolved creditors or substantial debts;
An executor or administrator is needed;
Estate assets are being concealed, wasted, or sold without authority; or
Minors or incapacitated persons need judicial protection.

Venue generally depends on the decedent’s residence at death, subject to the Rules of Court and special rules for nonresidents.

Estate tax and transfer requirements

Inheritance rights and estate tax are related but distinct. An heir does not lose legal status merely because the estate tax remains unpaid, but titles and other registered assets ordinarily cannot be transferred without the required BIR clearance.

For deaths covered by the TRAIN-era rules:

Estate tax is generally 6% of the net taxable estate;
The estate tax return is generally due within one year from death;
The return is required when the gross estate exceeds ₱5 million, and in certain cases involving property for which BIR clearance is needed even if the value is lower;
A standard deduction of up to ₱5 million and a family-home deduction of up to ₱10 million may apply, subject to statutory conditions;
Payment is generally due when the return is filed; and
Extensions, installment payment, or authorized partial disposition may be available only under the governing requirements and approval process.

Current filing may be electronic or manual through authorized channels under Republic Act No. 11976. Detailed valuation, deduction, installment, and partial-disposition rules appear in BIR Revenue Regulations No. 12-2018.

The tax law applicable to the estate is generally the law in force on the date of death. Older estates may have different rates, deductions, documentary requirements, or available relief. Do not assume that a past estate-tax amnesty remains open; verify current eligibility directly with the Bureau of Internal Revenue.

Practical steps for heirs

Secure civil-registry records. Obtain the death certificate and relevant birth, marriage, adoption, annulment, and death records of family members.
Locate the original will. Ask relatives, the named executor, the decedent’s lawyer, and places where important papers were kept. Do not alter, conceal, staple, annotate, or destroy it.
Build a complete family tree. Include all children, including adopted and illegitimate children, prior spouses, deceased children and their descendants, parents, and siblings where relevant.
Inventory assets and liabilities. Check real property, vehicles, bank accounts, investments, insurance, businesses, receivables, digital assets, loans, mortgages, taxes, and pending cases.
Classify ownership. Determine whether each asset was exclusive, community, conjugal, co-owned, held in trust, or merely registered in the decedent’s name.
Protect the estate. Secure property, maintain insurance, document valuables, notify relevant institutions, and keep records of necessary expenses. Do not divide cash or remove personal property without an accounting.
Obtain valuations and tax advice. Identify the law applicable on the date of death and calendar the one-year return deadline when applicable.
Compute shares before negotiating. Separate marital-property ownership, legitimes, intestate shares, prior donations, debts, and the free portion.
Choose the correct settlement process. Use an extrajudicial settlement only when every Rule 74 condition is genuinely met. Otherwise seek judicial settlement or appropriate court relief.
Register the transfers. After settlement and tax compliance, complete the requirements of the BIR, Register of Deeds, assessor, banks, corporate secretary, Land Transportation Office, or other registry holding the asset.

Evidence to preserve

Keep originals or authenticated copies of:

Death, birth, marriage, and adoption records;
The will, codicils, and related envelopes;
Land titles, tax declarations, deeds, surveys, and real-property tax receipts;
Bank, investment, insurance, pension, and loan records;
Corporate records and proof of business ownership;
Prenuptial agreements and property-regime documents;
Deeds of donation, sale, assignment, and prior partition;
Estate tax returns, payment receipts, and BIR correspondence;
Medical records relevant to testamentary capacity, when lawfully obtainable;
Messages or letters concerning ownership, filiation, donations, or the will;
Photographs and inventories of personal property; and
Proof of estate expenses and payments made by individual heirs.

Use lawful means to obtain records. Do not access accounts, devices, or confidential files without authority.

Common mistakes

Dividing the entire marital property as though it all belonged to the decedent;
Assuming the eldest child receives more or controls the estate;
Treating an unmarried partner as a surviving spouse;
Excluding an illegitimate or adopted child without examining filiation or adoption records;
Assuming a last name alone proves or disproves heirship;
Treating a handwritten note or verbal promise as an effective will without probate;
Signing an extrajudicial settlement that omits an heir;
Selling a specific estate property before settlement and authority are established;
Believing publication cures an omitted heir;
Ignoring prior donations when computing legitimes;
Missing the estate-tax deadline while the family negotiates;
Using a quitclaim without understanding whether it is a repudiation, donation, sale, or partition;
Assuming the two-year provision in Rule 74 bars every later claim; and
Distributing property before creditors, taxes, and administration expenses are addressed.

When legal help is urgent

Consult a Philippine succession lawyer promptly if:

Someone is concealing, destroying, or refusing to produce a will;
Estate property is being sold, mortgaged, withdrawn, or transferred without the heirs’ consent or court authority;
An heir was omitted from a deed or court proceeding;
Signatures, deeds, acknowledgments, or civil-registry records may be forged or false;
A filing or tax deadline is approaching;
Parentage, adoption, marriage, or citizenship is disputed;
A compulsory heir was disinherited or completely omitted;
A minor or incapacitated heir is involved;
The decedent had property, residence, citizenship, or a will connected to another country;
There are substantial debts, business interests, or pending lawsuits; or
Family members are pressuring an heir to sign immediately.

Urgent court relief may be necessary to preserve assets, obtain administration, compel production of a will, or prevent an unauthorized transfer.

Special cases

The Civil Code rule that succession is governed by the decedent’s national law can make estates involving foreign nationals or dual citizenship more complex, even when property is in the Philippines. Formal validity of wills, renvoi, foreign probate, and recognition of foreign judgments require document-specific analysis.

For Filipino Muslims, succession may be governed by the Code of Muslim Personal Laws where its conditions apply. Indigenous customary law, agrarian restrictions, ancestral-domain rules, homestead patents, condominium restrictions, corporate agreements, and beneficiary-designated assets may also affect a transfer.

Frequently asked questions

Can a parent leave everything to only one child?

Not ordinarily if other compulsory heirs survive. The favored child may receive the disposable portion in addition to that child’s legitime, but dispositions that impair other legitimes may be reduced.

Does the eldest child receive a larger share?

No. Birth order does not ordinarily increase an heir’s legal share or make the eldest child the automatic administrator.

Can a child be excluded for not caring for a parent?

Not automatically. Exclusion requires a legally applicable ground and, for disinheritance, compliance with the statutory will requirements. The particular conduct and evidence must be examined.

Do illegitimate children inherit from their father?

Yes, if paternal filiation is legally established. Their share is governed by the rules applicable to the combination of surviving heirs. Special restrictions can apply when the claimed inheritance is from the father’s legitimate relatives rather than from the father himself.

Does an adopted child inherit equally?

A legally adopted child is generally treated as a legitimate child of the adopter. The adoption order, applicable adoption statute, biological-family relationship, and any rescission must be checked.

Can siblings inherit when the decedent has children?

Ordinarily no. Descendants exclude collateral relatives in intestate succession. A sibling may receive property under a valid will, but not at the expense of compulsory heirs’ legitimes.

Does separation end a spouse’s inheritance rights?

Physical separation alone does not end a valid marriage or automatically remove inheritance rights. A final decree of legal separation, annulment, declaration of nullity, or valid disinheritance can have different effects.

Can heirs settle an estate without going to court?

Yes, but only when the requirements for an extrajudicial settlement are satisfied. A will, disagreement, omitted heir, unresolved debt, disputed filiation, or need for administration may require judicial proceedings.

Can one co-heir sell inherited land?

Before partition, an heir generally owns an undivided hereditary interest, not an exclusive physical portion of a particular property. A sale can ordinarily affect only the seller’s lawful interest, subject to settlement, co-ownership rules, taxes, registration requirements, and possible rights of co-heirs.

Is there a deadline for demanding partition?

A co-owner may generally demand partition while the co-ownership is recognized. However, prescription, adverse possession following a clear repudiation, laches, prior judgments, defective extrajudicial settlements, and third-party rights can complicate delayed claims. Do not postpone action after learning of exclusion or an adverse title.

Can heirs withdraw the decedent’s bank deposits immediately?

Banks require death, tax, identity, and authority documents. Under tax law, a bank with knowledge of death may permit withdrawal from the decedent’s deposit subject to the applicable 6% final withholding tax, but bank procedures and ownership disputes still apply. Withdrawal by one person does not determine the ultimate inheritance shares.

This article provides general Philippine legal information, not legal advice or a definitive computation of any estate. Succession depends heavily on citizenship, dates, family status, ownership documents, the will, prior transfers, and the complete set of surviving heirs. Primary legal and procedural sources were checked as of August 31, 2026.