In Philippine succession law, the distribution of an estate is governed by the Civil Code of the Philippines. While a testator (the person making the will) generally enjoys the freedom to dispose of their property, this freedom is restricted by the system of legitimes. When a testator wishes to designate siblings as heirs, the legal implications vary significantly depending on whether the testator has "compulsory heirs."
1. The Concept of Compulsory Heirs vs. Siblings
Under Article 887 of the Civil Code, siblings are not compulsory heirs. Compulsory heirs are those for whom the law reserves a portion of the estate (the legitime), regardless of the testator's wishes. They include:
- Primary: Legitimate children and descendants.
- Secondary: Legitimate parents and ascendants (who only inherit in the absence of children).
- Concurring: The surviving spouse and illegitimate children.
Because siblings are not on this list, they do not have a right to a legitime. They only inherit in two scenarios:
- Intestate Succession: When there is no will and there are no descendants, ascendants, or surviving spouse.
- Testamentary Succession: When the testator specifically names them in a Will.
2. Testamentary Freedom and the "Free Portion"
A testator can only designate siblings as heirs out of the disposable free portion of their estate.
| Situation | Can Siblings Inherit via Will? |
|---|---|
| Testator has children/descendants | Only from the portion remaining after the children's and spouse's legitimes are satisfied. |
| No children, but has parents | Only from the portion remaining after the parents' and spouse's legitimes are satisfied. |
| No children, no parents, no spouse | The testator may give 100% of the estate to siblings. |
Note: If a testator has compulsory heirs but leaves everything to a sibling in a Will, the Will is not necessarily void, but the "disposition" to the sibling will be reduced insofar as it impairs the legitimes of the compulsory heirs (a process called preterition or reduction of inofficious donations).
3. Formal Requirements for the Will
For the designation of a sibling to be valid, the Will must be executed in a form recognized by Philippine law:
Notarial Will
- Must be in writing and in a language known to the testator.
- Signed by the testator (or by the testator's name written by another person in their presence and by their express direction).
- Attested and subscribed by three or more credible witnesses in the presence of the testator and of one another.
- All pages must be signed on the left margin by the testator and witnesses.
- Must contain an Attestation Clause and be acknowledged before a Notary Public.
Holographic Will
- Must be entirely written, dated, and signed by the hand of the testator himself.
- It is subject to no other form and may be made in or out of the Philippines and need not be witnessed.
4. Right of Representation among Siblings
If a testator designates their siblings as heirs and one sibling predeceases the testator, the rules of representation apply differently in testamentary succession than in intestate succession.
- In Wills: If a sibling named in a Will dies before the testator, their own children (the testator’s nieces/nephews) do not automatically inherit that share unless the testator explicitly provided for a substitution in the Will.
- Accretion: If one sibling-heir predeceases the testator (and there is no substitution), their share generally "accrues" or is added to the shares of the other co-heirs named in the Will, unless a contrary intention appears.
5. Disinheritance and Intent
Since siblings are not compulsory heirs, a testator does not need to formally "disinherit" them under Article 919. If a testator wishes to exclude a sibling, they simply omit them from the Will. Conversely, if the testator wishes to ensure a sibling receives a specific property, a legacy (for personal property) or a devise (for real property) should be clearly stated.
6. Taxation and Probate
Designating a sibling as an heir does not exempt the estate from legal processes:
- Probate: No Will passes property unless it is proved and allowed in the proper court (Judicial Probate) or through a simplified process if applicable.
- Estate Tax: Under the TRAIN Law, the estate is subject to a flat rate of 6% on the net value of the estate. Siblings do not enjoy the "Family Home" deduction unless they were actually residing in the home and are considered "beneficiaries" under specific tax conditions.