Here’s a comprehensive, practice-oriented guide to waivers from the heirs of deceased siblings in Philippine estates—what they are, when you need them, how to execute them properly, and the tax/registration consequences. This is general information, not legal advice.

Estate Tax Waiver Requirements from Heirs of Deceased Siblings (Philippines)

1) The use-case in one page

When you settle a Philippine estate (to secure eCARs from the BIR and transfer title), anyone with a transmissible share must either:

take their share (and be named as transferee), or
validly waive/assign it.

If one of the decedent’s siblings who would have inherited is already deceased, that sibling’s own heirs (nieces/nephews, surviving spouse, children) step into the shoes of the deceased sibling by right of representation (if the decedent died without descendants/ascendants). Those representative heirs must then join the settlement—either accepting their represented share or waiving it. Without valid participation or waivers, BIR will not issue eCARs for the affected property/ies and Registry of Deeds will not transfer title.

2) First, decide which scenario you’re in

The paperwork and who must sign depend on the relative timing of deaths.

A) Sibling predeceased the decedent

The sibling has no share (they were already dead when succession opened).
Their heirs (children, surviving spouse, etc.) represent them and become direct heirs of the decedent for that branch.
Those representative heirs must sign the extrajudicial settlement (EJS) and, if they will not receive, execute waivers.

B) Sibling died after the decedent but before settlement

The sibling acquired a share in the decedent’s estate at death.
That share has now moved into the sibling’s own estate.
You usually need a two-tier solution: (1) settle the original decedent’s estate (naming the deceased sibling as entitled), then (2) settle the deceased sibling’s estate (where the sibling’s heirs receive or waive/assign).
If you want to shortcut the flow, the sibling’s heirs may assign the deceased sibling’s vested share directly to the chosen recipient, but this must be express and is treated as a transfer from the sibling’s estate (with its own tax footprints).

3) What counts as a “waiver” (and why wording matters)

Philippine succession distinguishes repudiation of inheritance from assignment/donation:

Pure/General Waiver (Repudiation)
- The heir renounces their hereditary rights without naming a favored person (i.e., in favor of the estate/common mass).
- Not a donation; no donor’s tax. The share accretes to co-heirs according to law/partition.
Specific Waiver “in favor of” a named co-heir (Assignment/Donation)
- The heir transfers their share to a particular person.
- Treated as a donation (or sale if for consideration). Donor’s tax (or income/CGT if sold) may apply, separate from estate tax.

Practice tip: If your goal is to simplify eCARs and avoid donor’s tax, use a general renunciation (no person named as beneficiary). If you must concentrate title in one heir, weigh the donor’s tax or CGT impact of a specific transfer.

4) Formal validity & capacity rules for waivers

Form: Acceptance or repudiation of an inheritance must be in a public instrument (notarized deed) or by petition in court. For real property, the deed must be suitable for registry.
Who signs: Every heir whose share is affected. Where a sibling is deceased:
- If predeceased: their heirs (by representation) sign.
- If post-deceased: the heirs of the deceased sibling sign as successors in the sibling’s own estate.
Minors/incapacitated heirs: A parent/guardian cannot validly waive a minor’s hereditary rights by themselves. You need court-appointed guardianship and court approval of the waiver/compromise/assignment.
Spouses: If a married heir waives or assigns hereditary rights, check the property regime. If the waiver or assignment affects conjugal/community interests or entails disposition for value, require the spouse’s marital consent (and include the spouse as co-signatory).
Heirs abroad: Waivers or SPAs signed abroad must be apostilled (or consularized where apostille doesn’t apply). Submit the original plus photocopies.
Language & translation: If the waiver isn’t in English/Filipino, attach a sworn translation.

5) BIR touchpoints (estate tax & eCAR)

A) Estate tax return (BIR Form 1801)

Due: Generally within 1 year from the decedent’s death (extensions are discretionary and must be applied for).
Rate: The TRAIN regime imposes a 6% estate tax on the net estate (after allowable deductions such as standard deduction, family home cap, surviving spouse’s net share, etc.).
Who files: The executor/administrator, or in extrajudicial settlements, any heir/authorized representative (with SPA).

B) Why BIR cares about waivers

BIR issues eCARs to the transferee(s). If an heir (or heirs by representation) does not want to take title, BIR needs a valid waiver on file so the eCAR can be issued only to the remaining heirs.
Specific waivers “in favor of” a co-heir may trigger donor’s tax. BIR will require the donor’s tax return/eCAR on that transfer before they complete the main eCARs for the estate.

C) Typical BIR document asks when a sibling-heir is deceased

Death certificate of the decedent and of the deceased sibling.
PSA civil registry proofs to map the family tree (marriage, birth records).
The Extrajudicial Settlement (EJS) or court order.
Waiver(s)/Deed(s) of Repudiation (public instrument), or Deed(s) of Assignment/Donation if specific.
IDs/TINs of all heirs, including heirs by representation.
SPA for the filer/processor.
If minors: Guardianship order and court approval of the waiver/assignment.
If abroad: Apostilled/consularized original waivers/SPAs.

Practical tip: eCARs are issued per property/per transferee. If some heirs are still unresolved, BIR may hold eCARs for those items until all interested heirs have either accepted or validly waived.

6) Registry of Deeds (ROD) & LGU touchpoints

ROD requires: owner’s duplicate title, eCAR, EJS/partition deed (or court order), waivers, real property tax clearances, transfer tax proof, doc stamp tax proof (and donor’s tax eCAR if applicable).
Publication under Rule 74: If using EJS, publish a notice once a week for 3 consecutive weeks in a newspaper of general circulation. ROD typically asks for the publisher’s affidavit and clippings (or certification). Titles get annotated with the Rule 74 two-year lien in favor of creditors/other heirs.
LGU taxes: Settle transfer tax and updated RPT. If you use specific waivers/assignments, ensure the documentary stamp tax on the assignment (and donor’s/CGT where applicable) is paid.

7) Drafting the waiver right (templates & clauses)

A) General Waiver / Repudiation (to avoid donor’s tax)

Key clauses:

Identify the decedent, date of death, property list (or “all assets of the estate”).
Identify the heir by representation (e.g., “Juan dela Cruz, of legal age, child of predeceased sibling Maria dela Cruz”).
Clear statement: “I hereby repudiate/renounce my hereditary rights, interests, and participation in the Estate of [Decedent], without designating any particular person as beneficiary, so that my share shall accrete in accordance with law/partition.”
State that the heir has not received consideration.
If married: include spousal conformity.
Notarization (public instrument). If abroad: apostille/consularization.

B) Specific Waiver / Assignment to a Named Co-Heir (donor’s tax exposure)

Key clauses:

Same identifications + explicit transfer “in favor of [Name].”
State whether for value (sale/assignment) or pure liberality (donation).
Include tax allocation (who shoulders donor’s tax/fees).
Notarization and, for real property, form suitable for registration.

C) If the deceased sibling died after the decedent

Options:

Execute a Deed of Assignment by the heirs of the deceased sibling, transferring the deceased sibling’s vested estate share to the chosen recipient(s) (plus donor’s/CGT handling as applicable); or
Do two sequential EJS (first estate then sibling’s estate) with consistent mapping.

8) Capacity red flags (void or voidable waivers)

Minors/legally incapacitated signers without court approval.
Coercion or undue influence (e.g., conditioning COE or benefits on signing).
Ambiguous wording (“waive in favor of my sister Ana”) when the intent was to avoid donor’s tax.
Ultra-vires agents: Representatives signing a “waiver” under SPA where the principal did not personally repudiate—repudiation is essentially personal; if using an agent, the SPA must specifically authorize acceptance/repudiation of inheritance (not just “processing”).
Missing spousal consent where the transfer can affect conjugal/community property.

9) Step-by-step workflow (checklist you can run)

Map the heirs (genealogy): who survives, who predeceased, who post-deceased.
Choose the legal pathway (EJS vs court; one estate vs two estates).
Decide the waiver style: general repudiation (default to avoid donor’s tax) or specific assignment (if concentrating title).
Prepare capacity documents: guardianship orders, marital consents, SPAs (with express succession powers), apostilles.
Draft & sign: EJS/Partition and Waivers (public instruments).
File estate tax (BIR 1801) with the package; handle donor’s tax if any.
Secure eCARs (estate and, if applicable, donor’s).
Pay DST/transfer tax/RPT, then lodge with ROD for transfer.
Publish Rule 74 notice (3 weeks) and archive proofs.
Clean up: update tax declarations, utilities, bank/stock records, HOA, etc.

10) Taxes beyond estate tax (don’t get blindsided)

Donor’s tax: Applies to specific waivers/assignments “in favor of” a person without adequate consideration (rate under current law; file the donor’s tax return and secure donor’s eCAR).
Documentary Stamp Tax (DST): On deeds of donation/assignment or partition with conveyance.
CGT/CWT/VAT: If a waiver is structured as a sale (for value), and real property is involved, evaluate CGT (6%) vs CWT (if seller is a corporation/professional seller) and VAT (rare in succession contexts but check for developers/stock in trade).
Local transfer tax: Pay to the LGU before ROD.

11) Common pitfalls and how to avoid them

Using “in favor of” language by accident → triggers donor’s tax; stick to general repudiation if that’s the intent.
Leaving out heirs by representation → BIR/ROD will block; include all required signatories or get a court order.
Assuming parents can waive for minors → they cannot without court approval.
Weak SPAs → add explicit powers to accept or repudiate inheritance, execute waivers/assignments, and receive eCARs.
Apostille/consularization delays → start this first if anyone is abroad.
Two-estate tangle (decedent + post-deceased sibling) → plan the sequence and tax docs for both.

12) Sample clause (illustrative only; tailor to your facts)

Deed of Repudiation of Hereditary Rights I, [Name], of legal age, [civil status], [citizenship], residing at [address], a legal heir by right of representation of [Predeceased Sibling’s Name], with respect to the Estate of [Decedent’s Name], who died on [date], do hereby repudiate and renounce, without consideration and without designating any person as beneficiary, all my hereditary rights, interests, and participation in the said estate, so that my share shall accrete to the estate and be divided among the remaining heirs according to law and/or partition. I acknowledge that I execute this instrument freely and voluntarily. [If married: My spouse, [Name], hereby expresses conformity.] Signed on [date] at [place]. [Notarial acknowledgment / apostille or consularization if abroad]

13) Timing & logistics (what HR/Family administrators should budget for)

Genealogy and document harvesting: 1–3 weeks (PSA requests, death certs, IDs, TINs).
Apostille/consulate time (for waivers/SPAs abroad): 2–6+ weeks depending on country.
Estate tax filing: within 1 year of death; apply early if an extension of time to file/pay is required.
eCAR lead time: varies by RDO and completeness; partial submissions or unresolved waivers slow this down.
ROD transfer: 2–6+ weeks depending on province/workload and publication proof.

14) Bottom line

If a sibling-heir is deceased, their heirs must participate or validly waive—or your eCARs and transfers won’t move.
Use general repudiation to keep things simple and avoid donor’s tax; use specific assignments only with eyes open to tax and registration steps.
Mind capacity (minors/guardianship), form (public instrument, apostille/consularization), and sequence (two-estate situations).
Align the EJS, waivers, BIR filings, and ROD package from the outset to save months.

If you share your exact fact pattern (who died when, who’s abroad, minors involved, list of properties), I can draft tailored waiver language, a signing plan (with apostille/consularization instructions), and a property-by-property eCAR map so you can execute cleanly.