This is general legal information under Philippine law (Civil Code, Family Code, Rules of Court, and BIR rules). It’s not a substitute for tailored advice on your specific facts.

1) First Principles: What exactly is being divided?

Before thinking about shares, identify what forms the estate:

Exclusive vs. conjugal/community property

If the decedent was married, determine the property regime:
- Absolute Community of Property (ACP) is the default for marriages on or after 3 August 1988 (Family Code).
- Conjugal Partnership of Gains (CPG) applied by default to many earlier marriages and to those who chose it by agreement.
Inheritance or donations received by a spouse remain that spouse’s exclusive property (unless the donor/testator states otherwise).
If the asset is conjugal/community, only the decedent’s one-half goes into the estate. The surviving spouse’s one-half is set aside first, before computing heirs’ shares.

Estate = gross assets – valid debts and charges

List real and personal property (land, condo units, vehicles, bank accounts, shares, receivables, business interests, IP, etc.).
Deduct enforceable debts, taxes, funeral/burial costs (as allowed), administration expenses, and lawful charges.
The remainder is the net estate.

2) Who are the heirs?

Heirs are determined by (i) a will (testate succession) or (ii) law (intestate succession). Some heirs are compulsory (they cannot be deprived of their minimum “legitime” except for legal causes of disinheritance).

Compulsory heirs and typical rules

Legitimate children and descendants (grandchildren may inherit by representation if their parent—your sibling—predeceased).
Surviving spouse (always a compulsory heir).
Illegitimate children (entitled to a legitime; under current law their legitime is one-half of a legitimate child’s legitime).
Legitimate parents/ascendants inherit only if the decedent left no descendants.
Siblings inherit by law only when there are no descendants, no ascendants, and sometimes share with or after the spouse; however, among siblings is where partition most commonly happens when the parents die leaving children.

Representation & predecease

In the descending line, grandchildren step into the shoes of their deceased parent.
No representation in the ascending line (parents don’t represent grandparents), but is recognized in certain collateral lines for nephews/nieces if a sibling predeceased.

3) With or Without a Will?

A. Testate succession (with a valid will)

The will may assign property, but it cannot impair the legitimes of compulsory heirs.
If the will designates a partition, implement it subject to: (i) reduction of inofficious dispositions that violate legitimes; (ii) collation of certain lifetime gifts (see below).

B. Intestate succession (no will or invalid/ineffective will)

Shares follow the Civil Code order:
- If children (legitimate) survive: They inherit in equal portions. The surviving spouse gets a share equal to one legitimate child’s share.
- If there are illegitimate children, each gets ½ of a legitimate child’s share; the spouse still participates.
- If no descendants: The estate goes to legitimate parents/ascendants with the spouse (sharing rules apply).
- If no descendants or ascendants: The surviving spouse and collaterals (siblings, and by representation, nephews/nieces) may inherit per statutory rules.
In many practical “siblings dividing parents’ estate” situations, the children (your sibling group) share equally, after first setting aside the surviving spouse’s entitlements and the spouse’s own conjugal/community one-half.

4) Lifetime Gifts & “Equalization”: Collation and Reduction

To keep shares fair:

Collation: Certain donations inter vivos made by the decedent to any compulsory heir are added back (on paper) to the estate to ensure the legitimes are respected, unless the donor clearly stated the gift was “not subject to collation.”
Reduction of inofficious donations: If lifetime gifts or will bequests violate legitimes, the law reduces them to the lawful level—first from testamentary dispositions, then from excess lifetime donations (starting from the most recent).

5) Taxes and Government Clearances (high-level)

Estate Tax: Flat 6% of the net estate (post-TRAIN). Deductions typically include a Standard Deduction (₱5,000,000), Family Home deduction (up to ₱10,000,000) if qualified, claims against the estate, certain losses and expenses, and other allowable items (e.g., vanishing deduction in specific cases).
Filing: Estate tax return is generally due within one (1) year from death, with possible extension for meritorious cases.
eCAR: The BIR issues an Electronic Certificate Authorizing Registration after payment/clearance—required before the Register of Deeds (ROD) or other registries can transfer title.

Note: Programs like estate tax amnesty may exist under special laws with specific deadlines and conditions; check the latest BIR issuances for current availability and rules.

6) Settlement & Partition Pathways

A. Extrajudicial Settlement (EJS) — fastest when available

When allowed

No will, or will not being probated;
No outstanding debts, or debts are fully paid/settled;
All heirs are of legal age (or minors are duly represented by a court-appointed guardian); and
Heirs agree on the distribution.

How it’s done

Heirship and asset list: Gather civil registry documents (birth/marriage/death certificates), IDs, TINs; list all assets and liabilities.
Draft and notarize an “Extrajudicial Settlement of Estate with Partition” (or “with Sale,” if you’ll sell immediately).
Publication: Publish a notice once a week for three (3) consecutive weeks in a newspaper of general circulation.
BIR processing: File estate tax return, pay taxes/secure clearances, obtain eCARs for each property/asset category.
Register of Deeds/registries: Present Deed of EJS, eCAR, tax clearances, latest Real Property Tax receipts, and owner’s copies of titles to have new TCT/CCT issued in heirs’ names (or buyer’s name, if sold).
Annotation: The EJS is typically annotated on the titles.
New titles & transfers: For vehicles, process with LTO; for shares, with the corporate secretary/stock transfer agent; for bank accounts, the bank will require BIR clearance and heirship documents.

Bond & single-heir cases

A “Self-Adjudication” (Deed of Adjudication by Sole Heir) is allowed if only one heir exists. A bond may be required by rule to protect other possible claimants.

Risks & remedies

EJS doesn’t bar later claims. A person with a better right can sue; omitted heirs may annul or demand repartition.

B. Judicial Settlement/Probate — when EJS is not available or a will exists

Probate is mandatory if there’s a will; the court validates the will and often supervises administration.
Use judicial intestate proceedings if: heirs disagree, there are debts or disputed claims, a minor without a guardian, missing heirs, or complex assets.
The court appoints an executor (if named in a will) or an administrator; inventory, notices to creditors, payment of debts/taxes, then project of partition for court approval.

7) Modes of Partition

Partition in kind (physical division): Divide the property itself into lots or portions of equal value (not just area), with owelty (cash equalization) if needed.
Sale and division of proceeds: If the property is indivisible or physical partition would impair its value, sell it (private sale or public auction) and divide the net proceeds per shares.
Combination: Some assets are divided in kind; others are sold.

Key legal points in co-ownership pending partition

Each co-owner (heir) owns an ideal/undivided share and may use the property without excluding the others.
Necessary/indispensable acts (repairs, taxes) bind the co-ownership; expenses are shared proportionally.
Acts of strict ownership (sale, mortgage of the whole) require unanimity; a co-owner may dispose of his/her undivided share.
Right to demand partition: Any co-owner may demand partition at any time, unless (i) the property is legally indivisible, (ii) there’s an agreement not to partition (valid up to 10 years, renewable), or (iii) partition would prejudice the property or violate a condition in a will for a time.

8) Practical Roadmap for Siblings

Map the family tree: Identify all heirs (including half-siblings and illegitimate children). Note any predeceased child and grandchildren by representation.
Segregate conjugal/community share of the surviving spouse (if any) before computing inheritance.
Inventory & documents:
- Titles (TCT/CCT), tax declarations, tax receipts
- Vehicle OR/CR, stock certificates, bank details
- Death certificate, birth/marriage certificates, IDs, TINs
Check debts and claims; notify known creditors.
Decide the path:
- EJS if criteria met and heirs agree
- Judicial if there is a will, disagreement, debts, minors without guardians, or complex situations
Run the numbers:
- Do collation of lifetime gifts to compulsory heirs (if applicable)
- Compute legitimes and free portion (if testate)
- Determine equalization (cash or property swaps)
Paperwork & taxes:
- Draft EJS with Partition (or file probate/intestate case)
- File estate tax return, pay estate tax, secure eCARs
- Publish the EJS notice (3 consecutive weeks)
Transfer:
- ROD: new titles
- LTO: transfer vehicles
- Banks/brokers: release/transfer with BIR clearance
Post-transfer housekeeping:
- Update real property tax records and homeowner association records
- If selling, pay capital gains tax (on real property classified as capital asset) or creditable withholding tax (for ordinary assets) and transfer to buyer
- Keep complete files for at least the prescriptive periods

9) Worked Sharing Examples (simplified)

Assumptions: no debts (or already deducted), no will, EJS path, and values are already net of estate tax for illustration.

Example 1 — Surviving spouse + three legitimate children

Estate (after setting aside spouse’s conjugal half): ₱12,000,000
Heirs: Spouse + A + B + C (all legitimate)
Shares: Spouse = ₱3,000,000; each child = ₱3,000,000 (equal to one legitimate child’s share)

Example 2 — Two legitimate children + one illegitimate child + surviving spouse

Net estate: ₱9,000,000
Baseline child share (X) determined so that: Spouse = X; each legitimate child = X; each illegitimate child = ½X.
Total “units” = X (spouse) + X + X (two legit children) + ½X (illegitimate child) = 3.5X = ₱9M → X = ₱2.571M
Result:
- Spouse = ₱2.571M
- Legit Child 1 = ₱2.571M
- Legit Child 2 = ₱2.571M
- Illegitimate Child = ₱1.286M

Example 3 — No spouse, four siblings (children of the decedent), one sibling predeceased leaving two kids

Net estate: ₱10,000,000
Heirs: Child A, Child B, Child C (alive); Child D predeceased → grandchildren D1 and D2 inherit by representation.
Shares:
- A = ₱2.5M; B = ₱2.5M; C = ₱2.5M
- D’s branch = ₱2.5M split equally → D1 = ₱1.25M; D2 = ₱1.25M

10) Common Pitfalls (and how to avoid them)

Skipping the spouse’s conjugal/community share before dividing: always separate it first.
Omitted heirs (e.g., illegitimate children or grandchildren by representation): verify thoroughly; omissions can unravel the settlement.
Minor heirs without guardianship: obtain proper guardianship or court authority before EJS.
Unsettled debts: EJS requires no outstanding debts; otherwise, pay them or go judicial.
Failure to collate lifetime gifts: can invalidate or disrupt the partition.
Treating a “waiver” as non-taxable: A renunciation “in favor of a particular co-heir” is typically treated as a donation to that co-heir (possible donor’s tax), while a general renunciation in favor of the estate has different consequences.
Late estate tax filing: triggers surcharges/interest and delays title transfers.
Indivisibility: For a single small house lot, a forced slice-up may be impractical; consider sale and split of proceeds with fair valuation.

11) Documents & Checklists

Identity & status

Death certificate; IDs; TINs of estate and heirs
Birth/marriage certificates; proof of filiation (including for illegitimate children)
If applicable: adoption decrees; recognition documents; guardianship orders

Assets

Land/condo titles (TCT/CCT), tax declarations, tax receipts
Bank certifications; passbooks; time deposits; share certificates
Vehicle OR/CR
Business registrations, contracts, receivables ledgers

Settlement

Draft EJS with Partition (or Petition for Probate/Intestate)
Publication proofs (for EJS)
Estate tax return and eCARs
Deeds of sale/assignment (if selling or allotting)
ROD/LTO/bank/issuer-specific transfer requirements

12) Practical Tips for Siblings

Value first, then area: Equalize based on fair market values, not just square meters. Commission a licensed appraiser if needed.
Use owelty: If one sibling takes the home, others can receive cash equalization.
Set co-ownership rules (if delaying partition): agree in writing on use, rentals, expenses, and a maximum 10-year no-partition clause if desired.
Keep a traceable paper trail for every payment, publication, tax step, and registry action.
Plan liquidity early to cover estate tax; consider short-term loans secured by eCAR-bound assets if necessary.

13) Quick Decision Tree

Is there a will?
- Yes → Probate; honor legitimes; follow will’s partition if valid.
- No → Go to (2).
Are there debts, minors without guardians, or disagreements?
- Yes → Judicial settlement.
- No → Go to (3).
All heirs of legal age (or represented) and in agreement?
- Yes → Extrajudicial Settlement with Partition.
- No → Judicial settlement.

14) Bottom Line

Among siblings, partition in the Philippines means: (i) identify the true net estate and who the heirs are; (ii) ensure legitimes and representation are respected; (iii) choose the correct settlement path (EJS or judicial); (iv) handle taxes/eCAR; and (v) transfer and title the assets accordingly. Careful documentation and adherence to the rules around conjugal/community shares, collation, and legitimes will keep the partition valid and final.

If you want, tell me your family layout (who survived, who predeceased, marital status, any lifetime gifts), the property list, and rough values—I can draft a tailored partition plan and sample EJS clauses you can bring to counsel for review.