Here’s a practical, everything-you-need guide—written for the Philippine setting—on proving ownership of inherited property and getting it properly transferred to the heirs. It’s meant for laypersons, paralegals, and new lawyers. (General information only—not legal advice.)

How to Prove Ownership of Inherited Property in the Philippines

Heirship and Settlement Documents (Complete Guide)

1) The big picture (TL;DR)

To validly prove and register ownership of inherited assets, you typically need (A) proof of death, (B) proof of heirship/entitlement, (C) a settlement document (extrajudicial or judicial/probate), (D) tax clearances (estate tax/eCAR), and (E) asset-specific transfer papers filed with the relevant registry (Register of Deeds, bank, LTO, corporate secretary, etc.). Choose your path:

With a will → Probate is mandatory before distribution.
No will, no debts, heirs all of age and agree → Extrajudicial settlement (Rule 74, Sec. 1), plus newspaper publication and tax clearances.
Sole heir → Affidavit of Self-Adjudication (also under Rule 74, Sec. 1), with publication and tax clearances.
Any dispute, minor heirs without court-appointed guardians, or unsettled debts → Judicial settlement (intestate administration), then distribution by court order.

2) What counts as “proof of ownership by heirs”

You’re trying to show that title should move from the decedent to the rightful heirs. Core bundles of proof:

Status & Family Proof
- PSA Death Certificate of decedent.
- PSA Birth Certificates of heirs; Marriage Certificate of surviving spouse; Adoption Decree if applicable; documents showing legitimation/acknowledgment (as applicable).
- If relevant: CENOMAR (to show marital status or absence of a prior marriage); Affidavits clarifying family circumstances (e.g., prior marriages, predeceased heirs).
Ownership Proof of the Assets
- Real property: Original/Transfer Certificate of Title (OCT/TCT), latest Tax Declaration, real property tax (RPT) receipts.
- Condominium: CCT, tax dec & dues clearance.
- Bank accounts: bank certificates/statements, passbooks.
- Shares: stock certificates or certification from the corporate secretary & stock and transfer book entries.
- Vehicles: LTO Certificate of Registration (CR) & Official Receipt (OR).
- Business interests: articles/bylaws, SEC/DTI papers, partnerships, capital accounts.
- Insurance/retirement: policy or plan documents, beneficiary designations.
- Digital assets: exchange/brokerage account statements, terms on death/transfer.
Settlement Document
- With will: Probate court order approving the will & distribution.
- Without will: Deed of Extrajudicial Settlement (EJS) signed by all qualified heirs; OR Affidavit of Self-Adjudication (ASA) if sole heir; OR court order in an intestate proceeding.
Tax Compliance
- Estate Tax Return and payment (or approved relief/extension), and the BIR eCAR (Electronic Certificate Authorizing Registration).
- Local transfer taxes/fees where applicable.
Registration/Transfer
- Register of Deeds for land/condo; bank for deposits; LTO for vehicles; corporate secretary/transfer agent for shares; etc.

3) Who inherits (and how much)

The Civil Code/Family Code rules on testate (with a will) and intestate (no will) succession apply. Key ideas:

Compulsory heirs (e.g., legitimate descendants/ascendants and the surviving spouse) have legitimes—minimum shares the decedent cannot impair by will.
If no will, the law sets an order of intestate heirs (descendants, ascendants, collateral relatives) and allocates shares by proximity.
Marital property regime matters: identify what’s conjugal/community vs. exclusive before computing the estate.
Predeceased heirs’ children may inherit by right of representation.
Heirs must be identified and complete. If an heir is missing/unknown or a child’s filiation is contested, this is a red flag—go judicial to avoid void transfers.

Practical tip: Before drafting any settlement, map the family tree and the property regime. A one-page heirs’ matrix avoids costly corrections later.

4) Choosing the proper path

A. If there’s a Will → Probate (Judicial)

Probate is required to validate the will, whether notarial or holographic.
File in the RTC with jurisdiction (usually where the decedent last resided).
After notice/publication and hearing, the court admits the will to probate, appoints an executor, settles debts, and approves a Project of Partition.
You’ll use the court’s decree (plus eCAR, etc.) to transfer assets to the devisees/legatees.

B. Extrajudicial Settlement (EJS) (Rule 74, Sec. 1)

You can use EJS if ALL are true:

No will;
No outstanding debts (or creditors are paid/waived, or you post the required bond);
All heirs are of age (minors must be represented by court-appointed guardians);
Heirs agree on distribution.

Core features:

Public instrument (a notarized deed) signed by all heirs.
Publication: Notice of the fact of extrajudicial settlement must be published once a week for three consecutive weeks in a newspaper of general circulation.
Bond: If there’s personal property, Rule 74 allows (and some registries require) a bond equal to the value of personal property to protect creditors/other heirs.
Two-year lien: Under Rule 74, Sec. 4, property distributed remains liable for two (2) years to claims of omitted heirs/creditors. This is often annotated on new land titles.

C. Affidavit of Self-Adjudication (ASA) (sole heir)

Allowed if only one heir exists.
Same publication and two-year lien rules apply.
If another heir surfaces within two years, the property is still answerable to their claim.

D. Judicial Intestate Settlement (when EJS isn’t allowed/safe)

Use when there’s conflict, minors without guardians, uncertain heirship, debts, or missing assets/documents.
Court appoints an administrator, requires inventory, settles claims/debts, then approves a Project of Partition—your basis for transfers.

5) Taxes and clearances (what to expect)

Estate Tax (national)

Flat 6% estate tax (TRAIN Law) on the net estate (gross assets less allowable deductions).
Key deductions typically include:
- Standard deduction (fixed amount)
- Family home deduction (capped value)
- Claims/debts properly substantiated
- Losses (if within the statutory period and not compensated by insurance)
Filing period: Generally within one (1) year from death (extensions may be available for cause).
BIR eCAR: Issued per asset/transfer after the return is accepted and taxes paid. You cannot re-title real property or transfer shares without the eCAR.

Amnesty/relief programs and documentary rules change from time to time; check the latest BIR issuances when you prepare the file.

Local Taxes/Fees (real property)

Transfer Tax (LGU): rates vary (often around 0.5% in provinces and up to ~0.75% in highly urbanized areas/Metro Manila), computed on the higher of zonal value or fair market value (FMV) in the LGU schedule.
Registration Fees (Register of Deeds/LRA schedule), assessor fees, and RPT (make sure taxes are current; some LGUs require RPT clearance).

Other taxes to watch

If your settlement includes a sale (e.g., “EJS with sale”), the sale portion triggers capital gains or income tax (depending on the asset and seller’s status) and documentary stamp tax (DST) on the sale.
Waiver/Renunciation: A general repudiation of hereditary rights in favor of the estate is different from a specific waiver in favor of a co-heir. The latter is commonly treated as a donation and may be subject to donor’s tax and DST. Structure these provisions carefully.

6) Step-by-step playbooks

A. Extrajudicial Settlement (EJS) for real property

Map the estate & heirs: Identify all heirs, debts, and assets. Confirm no will.
Gather proofs: PSA civil registry docs; titles/tax declarations; statements; valuations.
Draft the EJS (see mini-template below): include heirs’ details, property list, partition schedule, warranties, publication clause, bond (if needed), and Rule 74 two-year notice.
Notarize the EJS (all heirs or attorneys-in-fact via SPA). If heirs are abroad, have SPAs and civil docs apostilled/consularized and translated when necessary.
Publish a notice of the fact of extrajudicial settlement once a week for three consecutive weeks; keep the publisher’s affidavit and clippings.
BIR processing:
- Secure or update TIN for the Estate and for each heir (non-TIN heirs apply via BIR).
- File the Estate Tax Return with attachments (death cert, EJS/ASA, property docs, valuations, deduction proofs, etc.).
- Pay estate tax (or secure extension/relief if qualified).
- Receive eCAR(s).
Register of Deeds:
- Submit Owner’s Duplicate Title, EJS, publisher’s affidavit/clippings, eCAR, RPT clearance, transfer tax receipt, valid IDs, and other local requirements.
- RD cancels decedent’s TCT and issues new TCTs to heirs (often annotated with Rule 74 Sec. 4 lien).
Assessor/LGU:
- Update Tax Declarations to heirs’ names; ensure RPT billing goes to the right person.
Post-transfer: Keep a closing file (scan all documents, titles, eCAR, receipts, publication).

B. Affidavit of Self-Adjudication (sole heir)

Similar to EJS but signed by the sole heir, with publication, estate tax compliance, and transfers per asset.

C. Judicial intestate settlement

File petition for issuance of letters of administration at the RTC (venue rules apply).
Appointment of administrator; post bond; inventory of estate.
Claims period for creditors; settlement of debts/taxes.
Project of Partition approved by court → Decree of distribution.
Use court decree + eCAR to transfer assets.

D. Probate (testate)

File petition to probate the will.
Notice/publication; prove due execution and testamentary capacity.
Executor settles debts/taxes.
Project of Partition approved by court → Decree of distribution.
Transfer with decree + eCAR.

7) Asset-specific transfer notes

Land/Condo (TCT/CCT):

RD requirements vary slightly by registry; expect title, EJS/ASA or court order, publication proofs, eCAR, transfer tax, RPT & IDs.
Common pitfalls: missing technical descriptions in annexes; heirs’ names not matching PSA IDs; forgetting to include improvements (house) in the deed; not clearing encumbrances (mortgages, liens).

Bank deposits / investments:

Banks usually require eCAR, death certificate, settlement doc, and bank forms.
Some limited withdrawals may be allowed under specific BIR rules; expect withholding or compliance conditions. Policies vary—coordinate early.

Shares of stock:

Present eCAR, settlement doc, and board/secretary certifications to update the stock and transfer book and issue shares to heirs.

Vehicles (LTO):

eCAR, settlement doc, CR/OR, stencils, clearances, and LTO forms for transfer.

Business/sole proprietorship:

Update DTI/permits; BIR registration; lease assignments; intellectual property assignments; notify counterparties.

Insurance/benefit plans:

If beneficiary is designated, proceeds generally go to the beneficiary (outside the estate distribution), although still declare for estate tax purposes if required by current rules.

Foreign or cross-border assets:

Check the situs and local law. You may need ancillary probate or local equivalents. Expect apostille/consularization and translations.

Digital assets:

Follow each platform’s policies; prepare proof of death, heirship, and court order if needed.

8) Special situations

Minor heirs: You need a court-appointed guardian (and generally court approval of the minor’s share or any disposition) even if doing EJS.
Heir abroad: Use SPA with apostille/consularization; include valid IDs and specimen signatures.
Unknown/omitted heirs or disputes: Use judicial settlement to avoid later nullity.
Estate with debts: You may pay/settle first or go judicial so creditors can file claims formally.
Chain of title issues (double succession): If property is still titled to a predeceased ancestor, you may do a consolidated settlement (covering multiple decedents) or settle sequentially; expect two-tier eCARs.
Lost owner’s duplicate title: File for reissuance before transfer (RD/LRA petition).
Two-year Rule 74 lien: New land titles issued after EJS/ASA are typically annotated with a two-year lien in favor of omitted heirs/creditors. This naturally lapses, but claims can still prosper under other legal theories (e.g., fraud) depending on facts and prescriptive periods.

9) Settlement document drafting essentials

A. Deed of Extrajudicial Settlement (EJS) — key clauses

Preamble/parties: full names, ages, civil status, addresses, TINs.
Recitals: decedent’s details (name, date/place of death), absence of will, full list of heirs and relationships.
Estate inventory: complete list of assets and known liabilities.
Partition schedule: who gets what (by pro indiviso shares or metes and bounds if subdividing).
Assumption of obligations: payment of taxes/fees; treatment of debts/claims.
Warranties/indemnities: heirs’ warranties as to completeness of heirs and assets; undertaking to defend against future claims.
Publication clause: commitment to publish per Rule 74.
Two-year notice: acknowledge Rule 74, Sec. 4 lien.
Bond clause (if required).
Signatures/acknowledgment: notarization; attach IDs; annex property documents and a heirs’ matrix.

B. Affidavit of Self-Adjudication (ASA) — essentials

Sole-heir assertion (basis of heirship), decedent details, property list, two-year lien acknowledgment, undertaking to publish, and notarization.

Draft cleanly; attach exhibits (PSA docs, titles, plan/sketch, tax decs). Use consistent names (middle names, suffixes) across all documents.

10) Publication (Rule 74)

Publish the fact of extrajudicial settlement (not necessarily the full deed) once a week for three consecutive weeks in a newspaper of general circulation.
Keep publisher’s affidavit and tear sheets/clippings—they are routinely required by BIR/RD.

11) Practical checklists

Heirship/Status File

☐ PSA Death Certificate (decedent)
☐ PSA Birth Certificates (children)
☐ PSA Marriage Certificate (surviving spouse)
☐ Adoption/Filiation papers, if any
☐ CENOMARs if relevant

Asset File

☐ Titles/CCTs; latest tax declarations; RPT receipts
☐ Bank/broker certificates; statements
☐ Stock certificates or corp. secretary certs
☐ LTO CR/OR (vehicles)
☐ Business/SEC/DTI papers

Settlement & Tax

☐ EJS/ASA or court order (probate/intestate)
☐ Publication proofs (affidavit + clippings)
☐ Estate Tax Return + supporting docs
☐ eCAR(s)
☐ Transfer tax receipts, RPT clearance
☐ Valid IDs; TINs (estate & heirs)
☐ SPA(s) (apostilled/consularized if executed abroad)

12) Common pitfalls (and how to avoid them)

Skipping publication → RD/BIR can reject; plus exposure to later challenges.
Forgetting the two-year lien → Expect annotation; don’t promise “clean title tomorrow.”
Signing EJS with minor heirs but no guardianship → Vulnerable and often rejected.
Undervaluation → BIR uses the higher of zonal value or LGU FMV; check both early.
Mixing waiver forms → A waiver in favor of a co-heir can trigger donor’s tax; draft carefully.
Name inconsistencies → Ensure all IDs/PSA docs match the deed and the title (including suffixes).
Ignoring debts → Creditors can attack extrajudicial transfers; consider judicial route if debts are material.
Foreign documents without apostille/translation → Often cause long delays.

13) Mini-templates (starter language—adapt and localize)

A. EJS (opening & core statements):

“We, [full names], all of legal age, [civil status], with residence at [addresses], being the only heirs of [Decedent], who died on [date] in [place], leaving no will and no outstanding debts, do hereby extrajudicially settle the estate pursuant to Rule 74, Section 1 of the Rules of Court, and agree to the following partition…”

B. Publication clause:

“Heirs undertake to cause publication of the fact of this extrajudicial settlement once a week for three (3) consecutive weeks in a newspaper of general circulation, and to file the publisher’s affidavit and proof of publication with the pertinent offices.”

C. Two-year lien acknowledgment:

“The parties acknowledge that, under Rule 74, Section 4, the properties herein adjudicated shall remain liable for two (2) years from the date of this instrument to any lawful claim of omitted heirs or creditors.”

D. ASA (sole heir):

“I, [name], being the sole heir of [Decedent], who died on [date], do hereby self-adjudicate the estate pursuant to Rule 74, Section 1, subject to publication and the two-year lien under Section 4 of the same Rule.”

(Have a lawyer review the full deed; these are only building blocks.)

14) After-transfer housekeeping

Update Tax Declarations and ensure RPT is billed to heirs.
Notify HOA/condo admin; update access cards, dues.
Update insurance, utilities, and lessor/tenant records.
Keep a scanned complete estate file for future sales or audits.

15) When to get a lawyer (strongly recommended)

Any indication of disputed heirship, hidden assets, unpaid debts, or minor heirs.
Estate includes businesses, large investment portfolios, foreign assets, or complicated marital histories.
You’re drafting waivers/renunciations, partitions with sales, or dealing with tax planning implications.

Final word

Proving ownership of inherited property in the Philippines is document-driven and process-oriented. Pick the correct settlement path (probate, EJS, ASA, or judicial intestate), publish when required, and clear taxes to obtain the eCAR. Then complete the asset-specific registrations. Meticulous preparation at the start—especially on heir identification, valuation, and document consistency—prevents nearly all downstream issues.