When a parent dies in the Philippines and leaves both legitimate and illegitimate children, the estate is not divided by emotion, seniority, who cared for the parent, or whose name appears on the land title. It is divided under the Philippine rules on succession: first by identifying the lawful heirs, then by proving filiation, then by computing the shares reserved by law. The usual rule people hear is that an illegitimate child gets “one-half of the share of a legitimate child,” but in real estate settlements this rule has important limits, especially when there is a surviving spouse or many children.
Legitimate and illegitimate children: what the terms mean in Philippine inheritance law
Philippine law still uses the terms legitimate and illegitimate in the Civil Code and Family Code, although many families understandably find the labels painful. In this article, the terms are used only because they are the legal terms that affect inheritance.
A legitimate child is generally a child conceived or born during a valid marriage of the parents. The Family Code states that children conceived or born during the marriage of the parents are legitimate. (Lawphil)
An illegitimate child is generally a child conceived and born outside a valid marriage, unless the law gives the child a different status, such as through legitimation or adoption.
For inheritance purposes, the most important point is this:
Both legitimate and illegitimate children can be compulsory heirs of their parent.
A compulsory heir is a person whom the law protects by reserving a minimum share of the estate called the legitime. Article 886 of the Civil Code defines legitime as the part of the testator’s property that the person cannot freely dispose of because the law has reserved it for compulsory heirs. Article 887 includes legitimate children, the surviving spouse, and illegitimate children among compulsory heirs, but requires that the filiation of illegitimate children be duly proved. (Lawphil)
The basic rule: an illegitimate child gets one-half of a legitimate child’s legitime
Article 176 of the Family Code provides the central rule: the legitime of each illegitimate child consists of one-half of the legitime of a legitimate child. The same article says that, except for this modification, the Civil Code rules on successional rights remain in force. (Lawphil)
In simple terms:
- A legitimate child has a protected inheritance share.
- An illegitimate child also has a protected inheritance share.
- But the illegitimate child’s protected share is generally half of the legitimate child’s protected share.
- The illegitimate child’s share must come from the free portion of the estate, and it cannot impair the legitime of legitimate children or the surviving spouse.
This last point is where many family computations go wrong.
First question: did the parent leave a valid will?
Inheritance is divided differently depending on whether the deceased parent died with a valid will or without a will.
| Situation | Legal term | Practical effect |
|---|---|---|
| The parent left a valid will | Testate succession | The will controls, but it cannot impair the legitime of compulsory heirs. |
| The parent left no will, or the will is void | Intestate succession | The Civil Code decides who inherits and how much. |
| The will covers only some properties | Mixed succession | The will controls the covered properties; the rest follows intestate rules. |
Article 960 of the Civil Code provides when legal or intestate succession takes place, including when a person dies without a will, with a void will, or when the will does not dispose of all the property. (Lawphil)
If there is a will but it gives everything to only one set of children, the omitted compulsory heirs may demand completion of their legitime. Articles 904, 906, and 907 of the Civil Code protect compulsory heirs from being deprived of their legitime except in cases allowed by law and allow reduction of testamentary dispositions that impair legitime. (Lawphil)
Before computing shares, determine the actual estate
Families often start with the wrong number. They look at the selling price of land or the total bank balance, then divide it immediately among the children. That is not the proper sequence.
Before dividing inheritance, identify the net estate.
Step 1: List all properties of the deceased
Include, where applicable:
- land, condominium units, houses, and other real property;
- bank deposits;
- vehicles;
- shares of stock;
- business interests;
- receivables or unpaid loans owed to the deceased;
- personal property of significant value;
- insurance or employment benefits, if payable to the estate or if the beneficiary designation requires succession-law analysis.
Step 2: Separate the spouse’s share first
If the deceased was married, not all property in the marriage automatically belongs to the estate.
Depending on the property regime, part of the property may already belong to the surviving spouse. Only the deceased spouse’s share goes into the hereditary estate. This is why estate settlement often starts with liquidation of the absolute community or conjugal partnership before partition among heirs.
For example, if a married father owned conjugal property worth ₱10,000,000, the first question is not “how many children are there?” The first question is: how much of that property belongs to the deceased spouse’s estate after liquidation of the marriage property regime?
Step 3: Deduct debts, expenses, and charges
The inheritance is generally computed from the net hereditary estate, not merely the gross value of properties. Article 908 of the Civil Code provides that, to determine the legitime, the value of the property left at death is considered after deducting debts and charges, and donations subject to collation are added back for computation. (Lawphil)
Step 4: Account for lifetime donations
A common family issue is: “Our father already gave land to one child while he was alive. Should that be counted?”
Often, yes. Article 1061 of the Civil Code provides that a compulsory heir who succeeds with other compulsory heirs must bring into the mass of the estate property or rights received from the decedent by donation or other gratuitous title, so it can be computed in determining legitime and partition. (Lawphil)
This is called collation. It prevents one heir from receiving a lifetime advance and then still demanding a full share as if nothing had been received.
How to divide inheritance when there are legitimate and illegitimate children
The easiest way to understand the rule is to start with the legitimate child’s protected share.
Article 888 of the Civil Code says the legitime of legitimate children and descendants consists of one-half of the hereditary estate of the father or mother. (Lawphil)
If there are legitimate children, that one-half is reserved for them as a class. The other half is the free portion, but it is not always truly “free” because the surviving spouse and illegitimate children may also have legitimes that must be paid from it.
If there are legitimate children and illegitimate children, but no surviving spouse
A practical starting rule is:
- Reserve one-half of the net estate for the legitimate children.
- Divide that one-half equally among the legitimate children.
- Compute the illegitimate child’s legitime as one-half of the legitime of each legitimate child.
- Pay the illegitimate children from the free portion.
- If the free portion is not enough, the illegitimate children share what is available, but the legitime of the legitimate children should not be impaired.
Example 1: two legitimate children and one illegitimate child
Net estate: ₱6,000,000 Heirs: 2 legitimate children, 1 illegitimate child, no spouse
The legitimate children’s legitime as a class is one-half:
- Legitimate children’s legitime: ₱3,000,000
- Each legitimate child’s legitime: ₱1,500,000
- Illegitimate child’s legitime: half of ₱1,500,000 = ₱750,000
Because there is enough free portion, the remaining excess can be distributed following the proportion where each legitimate child receives twice the share of each illegitimate child.
A simple way to compute this common situation is by units:
| Heir | Units |
|---|---|
| Legitimate Child 1 | 2 |
| Legitimate Child 2 | 2 |
| Illegitimate Child 1 | 1 |
| Total | 5 |
₱6,000,000 ÷ 5 = ₱1,200,000 per unit.
| Heir | Share |
|---|---|
| Legitimate Child 1 | ₱2,400,000 |
| Legitimate Child 2 | ₱2,400,000 |
| Illegitimate Child 1 | ₱1,200,000 |
Example 2: one legitimate child and three illegitimate children
Net estate: ₱6,000,000 Heirs: 1 legitimate child, 3 illegitimate children, no spouse
The legitimate child’s legitime is one-half of the estate:
- Legitimate child: ₱3,000,000
- Remaining free portion: ₱3,000,000
If each illegitimate child were given half of the legitimate child’s legitime, each would receive ₱1,500,000, for a total of ₱4,500,000. But only ₱3,000,000 remains in the free portion.
So the legitimate child’s ₱3,000,000 legitime is first protected, and the three illegitimate children divide the remaining ₱3,000,000 equally:
| Heir | Share |
|---|---|
| Legitimate Child | ₱3,000,000 |
| Illegitimate Child 1 | ₱1,000,000 |
| Illegitimate Child 2 | ₱1,000,000 |
| Illegitimate Child 3 | ₱1,000,000 |
This is why the phrase “one-half of a legitimate child’s share” is not always mechanically applied to the final amount. The free portion may be insufficient.
What if there is a surviving spouse?
The surviving legal spouse is also a compulsory heir. This can significantly change the computation.
Article 999 of the Civil Code states that when the widow or widower survives with legitimate children and illegitimate children, the surviving spouse is entitled to the same share as that of a legitimate child. Article 998 provides that when the surviving spouse survives with illegitimate children only, the spouse gets one-half and the illegitimate children get the other half. Article 1000 covers the situation where legitimate ascendants, a surviving spouse, and illegitimate children are left. (Lawphil)
But there is an important Supreme Court refinement when the surviving heirs are one legal spouse, one legitimate child, and illegitimate children.
In Macalinao v. Macalinao, G.R. No. 250613, April 3, 2024, the Supreme Court held that where the surviving heirs are the legal spouse, one legitimate child, and two illegitimate children, the distribution is: one-half to the legitimate child, one-fourth to the surviving spouse, and one-eighth to each illegitimate child. The Court emphasized the primacy of legitimes and that the shares of legitimate children and the surviving spouse must be satisfied before the illegitimate children share the remaining free portion. (Supreme Court E-Library)
Example 3: legal spouse, one legitimate child, two illegitimate children
Net estate: ₱6,000,000 Heirs: legal spouse, 1 legitimate child, 2 illegitimate children
Following the Macalinao approach:
| Heir | Fraction | Share |
|---|---|---|
| Legitimate Child | 1/2 | ₱3,000,000 |
| Surviving Legal Spouse | 1/4 | ₱1,500,000 |
| Illegitimate Child 1 | 1/8 | ₱750,000 |
| Illegitimate Child 2 | 1/8 | ₱750,000 |
This is a common real-life setup: a legal marriage, one child from that marriage, and children from another relationship. The children from the other relationship may still inherit from the father or mother if filiation is proven, but the person in a void or bigamous second marriage may not inherit as a surviving spouse.
Quick table of common no-will inheritance scenarios
The following table assumes the deceased was a Filipino parent, there is no valid will, and the listed heirs are the relevant surviving heirs.
| Surviving heirs | General division |
|---|---|
| Legitimate children only | They divide the estate equally. |
| Legitimate children + illegitimate children, no spouse | Legitimate children generally receive twice the share of each illegitimate child, unless the free portion is insufficient; legitimate children’s legitime must not be impaired. |
| Legal spouse + legitimate children only | The spouse generally receives the same share as each legitimate child under intestate succession. |
| Legal spouse + one legitimate child + illegitimate children | Apply the legitime-first approach in Macalinao: legitimate child gets 1/2, spouse gets 1/4, illegitimate children share the remaining 1/4. |
| Legal spouse + illegitimate children only, no legitimate children or ascendants | Spouse gets 1/2; illegitimate children divide the other 1/2. |
| Illegitimate children only, no legitimate descendants, ascendants, or spouse | Illegitimate children inherit the entire estate. |
| Legitimate parents + illegitimate children, no legitimate children | Legitimate parents get 1/2; illegitimate children divide 1/2. |
| Legitimate parents + legal spouse + illegitimate children | Legitimate parents get 1/2; legal spouse gets 1/4; illegitimate children divide 1/4. |
The Civil Code provisions on intestate succession state that legitimate children succeed their parents and divide the inheritance in equal shares, illegitimate children inherit in the proportions provided by law when they survive with legitimate children, and illegitimate children may inherit the entire estate in the absence of legitimate descendants or ascendants. (Lawphil)
Proving that an illegitimate child is entitled to inherit
An illegitimate child cannot simply appear and demand a share without proof. Article 887 of the Civil Code requires that the filiation of illegitimate children be duly proved. (Lawphil)
Under Articles 172 and 175 of the Family Code, illegitimate filiation may be established using evidence such as:
- the record of birth appearing in the civil register;
- a final judgment;
- an admission of filiation in a public document;
- a private handwritten instrument signed by the parent;
- open and continuous possession of the status of a child;
- other means allowed by the Rules of Court and special laws. (Lawphil)
Strong documents that usually matter in practice
| Document | Why it matters |
|---|---|
| PSA birth certificate showing the father’s acknowledgment | Often the strongest and simplest proof. |
| Affidavit of Admission of Paternity | Useful when the father acknowledged the child outside the birth certificate. |
| Private handwritten letter signed by the parent | Can prove filiation if genuine and sufficiently clear. |
| School, medical, baptismal, insurance, employment, or SSS/GSIS records | May support open and continuous recognition. |
| Photos, messages, remittance records, and family communications | Helpful as supporting evidence, especially when formal documents are weak. |
| DNA evidence | May be relevant in contested court proceedings. |
The Supreme Court has recognized DNA testing as a valid method of determining filiation when filiation is in issue. In Aquino v. Aquino, the Court remanded the case for further evidence, including DNA evidence, while reexamining the “iron curtain rule” under Article 992. (Supreme Court of the Philippines)
Does using the father’s surname make a child legitimate?
No. Using the father’s surname does not automatically make a child legitimate.
Republic Act No. 9255 amended Article 176 of the Family Code to allow an illegitimate child to use the father’s surname when the father has expressly recognized the child through the birth record, a public document, or a private handwritten instrument. PSA rules also discuss the Affidavit to Use the Surname of the Father or AUSF. (Philippine Statistics Authority)
But surname use and legitimacy are different things.
A child may use the father’s surname and still remain legally illegitimate for inheritance purposes unless the child was legitimated, adopted, or otherwise has the legal status of a legitimate child.
Step-by-step guide to settling an estate with legitimate and illegitimate children
1. Get the civil registry documents
Start with certified true copies from the PSA or local civil registrar:
- death certificate of the deceased;
- marriage certificate of the deceased, if married;
- birth certificates of all claimed children;
- birth certificates showing acknowledgment, if relevant;
- proof of legitimation or adoption, if any;
- court decisions affecting marriage, annulment, nullity, legal separation, adoption, or filiation.
For heirs abroad, documents executed outside the Philippines may need notarization, consular acknowledgment, or apostille, depending on where they are signed.
2. Identify the legal spouse, if any
Only the legal spouse inherits as surviving spouse.
A common problem is a second family where the deceased lived for many years with another partner. If the first marriage was still valid, the later partner may not inherit as a spouse, although the children from that later relationship may inherit if their filiation is proven.
In Macalinao, the Supreme Court recognized the legal spouse and the legitimate and illegitimate children as beneficiaries under the succession-law analysis, while the bigamous spouse was excluded. (Supreme Court E-Library)
3. Identify all children and classify their status
Create a table like this:
| Name | Claimed status | Proof available | Issue |
|---|---|---|---|
| Child A | Legitimate | PSA birth certificate; parents’ marriage certificate | None |
| Child B | Illegitimate | PSA birth certificate signed by father | Recognized |
| Child C | Illegitimate | No signature; has letters and support records | May require court proof |
| Child D | Adopted | Adoption decree | Treated as legitimate child of adopter |
Do not omit a known child just because the child is from another family. An extrajudicial settlement that excludes a compulsory heir can later be challenged.
4. Inventory the estate
List all assets and liabilities. For real property, gather:
- owner’s duplicate certificate of title;
- tax declaration;
- real property tax clearance;
- certificate of no improvement, if applicable;
- vicinity map or lot plan, if required;
- latest tax receipts;
- condominium certificate of title and certificate of management dues, if applicable.
For bank accounts, banks usually require the death certificate, estate tax documents, proof of heirship, and sometimes a settlement document before release.
5. Compute the shares
Use the net estate, not the emotional value of the property.
For example:
- Determine the gross estate.
- Deduct the surviving spouse’s property share, if any.
- Deduct debts and allowable charges.
- Add back donations subject to collation when required.
- Identify compulsory heirs.
- Apply the legitime-first rules.
- Divide the remaining estate according to the applicable intestate or testamentary rules.
6. Decide whether extrajudicial settlement is allowed
An extrajudicial settlement of estate is possible when the deceased left no will, had no debts, and the heirs are all of age or minors are properly represented. Rule 74 of the Rules of Court allows extrajudicial settlement by agreement among heirs, subject to required formalities such as execution of a public instrument and publication. (Lawphil)
In practice, extrajudicial settlement is usually used when all heirs agree on:
- who the heirs are;
- what the properties are;
- the value of the estate;
- the shares of each heir;
- who will receive which property;
- who will pay taxes, publication, transfer expenses, and other costs.
If even one heir refuses to sign, or filiation is contested, or there is a will that needs probate, the family may need judicial settlement or a separate case.
7. Prepare the deed of extrajudicial settlement or judicial pleadings
A deed of extrajudicial settlement is usually notarized and should clearly state:
- the death of the decedent;
- that the decedent left no will and no debts, if true;
- the complete list of heirs;
- the relationship and status of each heir;
- the estate properties;
- the agreed partition;
- special powers of attorney for heirs abroad, if any;
- signatures of all heirs or authorized representatives.
For heirs abroad, a Special Power of Attorney signed overseas often must be apostilled or consularized before it is accepted by Philippine offices, banks, or the Register of Deeds.
8. Publish the extrajudicial settlement
Rule 74 settlements are commonly published once a week for three consecutive weeks in a newspaper of general circulation. Publication is not a mere formality. It helps notify creditors, omitted heirs, and interested parties.
Typical bottlenecks:
- incomplete names or wrong civil status in the deed;
- missing TINs;
- heirs abroad who cannot sign quickly;
- disagreement over who pays publication and transfer costs;
- late discovery of another child or another property.
9. File estate tax with the BIR
The estate tax return is filed using BIR Form 1801. The BIR guidelines state that the estate tax return is filed by the executor, administrator, legal heirs, or persons in possession of property, and must be filed within one year from the decedent’s death, with the estate tax imposed at 6% of the net taxable estate. (Bir Cdn)
BIR documentation commonly includes:
| Requirement | Notes |
|---|---|
| Death certificate | Certified true copy is usually required. |
| TINs of decedent and heirs | Heirs without TINs may need to register. |
| Deed of extrajudicial settlement, affidavit of self-adjudication, or court order | Depends on the mode of settlement. |
| Proof of payment or filed return | Needed for eCAR processing. |
| Property documents | Titles, tax declarations, certificates, bank certifications, stock documents. |
| CPA statement | Required in certain estates above the BIR threshold. |
| Proof of claimed deductions | Family home, debts, medical expenses if applicable under the governing tax rules. |
The BIR issues an electronic Certificate Authorizing Registration or eCAR, which is normally required before real property, shares, or other registrable assets can be transferred.
10. Transfer titles and records
After the BIR eCAR is released, proceed to the proper office:
| Asset | Office or institution |
|---|---|
| Titled land | Register of Deeds |
| Tax declaration | City or municipal assessor |
| Condominium | Register of Deeds and condominium corporation |
| Vehicle | LTO |
| Bank deposits | Bank branch or estate processing unit |
| Shares of stock | Corporate secretary or stock transfer agent |
Expect additional expenses such as notarial fees, publication fees, transfer tax, registration fees, certification fees, and assessor’s fees. Amounts vary by location, property value, and document condition.
Practical timelines in Philippine estate settlements
Timelines vary widely, but these are common working estimates when the heirs cooperate:
| Stage | Typical timeline |
|---|---|
| Gathering PSA and property documents | 2–8 weeks |
| Drafting and signing settlement documents | 1–4 weeks |
| Apostille or consular documents for heirs abroad | 2–8+ weeks |
| Publication | 3 consecutive weeks |
| BIR estate tax filing and eCAR processing | 1–4+ months |
| Register of Deeds transfer | 2–8+ weeks |
| Contested court settlement | 1–5+ years, depending on disputes |
The biggest delays usually come from missing titles, unpaid real property taxes, uncooperative heirs, inconsistent names in civil registry records, contested paternity, or a child who was omitted from the settlement.
Common problems when legitimate and illegitimate children inherit
“The title is in my name, so the property is mine.”
Not always. If the title is still in the name of the deceased parent, the title does not by itself decide inheritance shares. It only shows registered ownership. Succession law determines who inherits after death.
“The illegitimate child was never part of our family.”
That does not automatically remove inheritance rights. The legal question is whether filiation to the deceased parent is duly proved.
“The father did not sign the birth certificate.”
This makes proof harder, but not always impossible. The child may rely on other legally accepted evidence, such as a public document, private handwritten admission, open and continuous recognition, or court evidence under the Family Code and Rules of Court. (Lawphil)
“The legitimate children should get everything because they are from the marriage.”
No. Illegitimate children are also compulsory heirs of their parent if filiation is proven. However, their share is generally smaller and is limited by the free portion.
“The second wife should inherit because she lived with him for decades.”
If the second marriage is void because a prior marriage was still valid, the second partner may have no inheritance right as a spouse. Property rights may still require separate analysis if there were actual contributions under co-ownership rules, but that is different from inheriting as a legal spouse.
“The parent gave everything to one child while alive.”
Large lifetime transfers to one child may be examined as donations subject to collation, especially if they impair the legitime of compulsory heirs.
“The family signed an extrajudicial settlement without one child.”
That is risky. An omitted heir may later sue to annul or reconvey property, claim a share, or challenge transfers made under the defective settlement.
Special issues for foreigners and Filipinos abroad
Can a foreign child inherit land in the Philippines?
Yes, a foreigner may acquire private land in the Philippines through hereditary succession. The 1987 Constitution generally restricts transfer of private land to those qualified to own land, but expressly saves cases of hereditary succession. (Lawphil)
This exception does not mean a foreigner may freely buy Philippine land from co-heirs. It means inheritance by operation of law is treated differently from ordinary purchase or conveyance.
What if the deceased parent was a foreigner?
If the deceased was a foreign national, Philippine property, tax, and transfer procedures may still be involved, but the determination of succession rights may require the decedent’s national law. Article 1039 of the Civil Code states that capacity to succeed is governed by the law of the nation of the decedent. (Lawphil)
In practice, Philippine courts, the BIR, banks, or the Register of Deeds may ask for:
- foreign death certificate;
- proof of foreign law;
- probate documents from abroad;
- apostilled court orders;
- apostilled birth or marriage records;
- certified translations if documents are not in English;
- Philippine tax documents for Philippine-situated assets.
What if an heir is abroad?
An heir abroad usually signs a Special Power of Attorney or settlement document before a notary or authorized officer abroad. Depending on the country, the document may need an apostille under the Apostille Convention or consular acknowledgment if apostille is not available.
The most common practical problem is not the law itself, but document acceptance: names must match, civil status must be clear, and the authority granted in the SPA must be specific enough to settle the estate, sign tax forms, receive proceeds, sell property if intended, and sign transfer documents.
Frequently Asked Questions
How much does an illegitimate child inherit in the Philippines?
The basic rule is that each illegitimate child’s legitime is one-half of the legitime of a legitimate child. But the final amount depends on who else survives: legitimate children, the legal spouse, legitimate parents, and other heirs. If the free portion is not enough, the illegitimate children may receive less than a simple “half-share” computation.
Can legitimate children exclude illegitimate children from inheritance?
No, not if the illegitimate child’s filiation to the deceased parent is duly proved. Illegitimate children are compulsory heirs of their parent. Excluding them from an extrajudicial settlement can make the settlement vulnerable to challenge.
What if the father never acknowledged the illegitimate child?
The child may still try to prove filiation, but the case becomes more difficult. Strong evidence includes the birth certificate, a public document, a private handwritten admission signed by the father, open and continuous recognition, and other evidence allowed by the Rules of Court and special laws.
Does an illegitimate child inherit from grandparents?
For many years, Article 992 of the Civil Code was known as the “iron curtain rule” because it restricted intestate inheritance between illegitimate children and the legitimate relatives of their parents. In Aquino v. Aquino, the Supreme Court reexamined the rule and held that grandparents and other direct ascendants are outside the scope of “relatives” under Article 992 for purposes of representation, while factual proof of filiation remains necessary. (Supreme Court of the Philippines)
Does using the father’s surname give the child inheritance rights?
Using the father’s surname may help show recognition if properly supported by documents, but it does not automatically make the child legitimate. Inheritance still depends on legal status, proof of filiation, and the applicable succession rules.
What happens if the illegitimate child died before the parent?
The descendants of a deceased illegitimate child may inherit by right of representation in situations recognized by the Civil Code. Articles 989 and 990 provide for representation and transmission of hereditary rights involving illegitimate children and their descendants. (Lawphil)
Is court required to divide inheritance?
Not always. If there is no will, no debts, all heirs are known and agree, and all legal requirements are met, the heirs may use an extrajudicial settlement under Rule 74. If there is a will, a dispute, an omitted heir, contested filiation, unpaid debts, minors without proper representation, or refusal to sign, court proceedings may be needed.
Can a parent disinherit an illegitimate child?
Yes, but only through a valid will and only for legal causes for disinheritance stated by law. A parent cannot simply say, “I do not want this child to inherit,” without complying with the strict rules on disinheritance.
Who pays estate tax: the legitimate children or all heirs?
Estate tax is an obligation connected with the transfer of the estate. In practice, the heirs often agree to pay it proportionately or deduct it from estate funds before distribution. The BIR requires estate tax compliance before issuing the eCAR needed for transfer of many assets.
How long does inheritance settlement take in the Philippines?
An uncontested extrajudicial settlement can sometimes be completed in several months, but delays are common because of publication, BIR eCAR processing, missing documents, unpaid real property taxes, heirs abroad, and name discrepancies. A contested court settlement can take years.
Key Takeaways
- Legitimate and illegitimate children can both inherit from their parent under Philippine law.
- The basic rule is that each illegitimate child’s legitime is one-half of the legitime of a legitimate child, but the free portion may limit the actual amount.
- The estate must be computed from the net hereditary estate, after considering marital property, debts, charges, and donations subject to collation.
- If there is a surviving legal spouse, the computation changes significantly.
- In the common setup of one legal spouse, one legitimate child, and two illegitimate children, the Supreme Court in Macalinao v. Macalinao applied a 1/2, 1/4, 1/8, 1/8 division.
- An illegitimate child must prove filiation through legally acceptable evidence.
- A child’s use of the father’s surname does not automatically make the child legitimate.
- Do not sign an extrajudicial settlement that omits a known compulsory heir.
- Estate settlement usually requires PSA records, property documents, a notarized settlement or court order, BIR estate tax filing, eCAR, and transfer through the proper registry or institution.
- Foreign heirs can inherit Philippine land by hereditary succession, but foreign documents and foreign-law issues may create additional procedural requirements.