1) The legal framework: what governs inheritance

Inheritance in the Philippines is primarily governed by the Civil Code provisions on Succession (Book III, Title IV), supplemented by rules on property relations of spouses (Family Code), court procedure on settlement of estates (Rules of Court), and tax and transfer requirements (National Internal Revenue Code and implementing regulations). For Muslim Filipinos, succession may be governed by the Code of Muslim Personal Laws (P.D. 1083) when applicable.

Two major ideas shape Philippine inheritance law:

Freedom to dispose by will is limited by compulsory heirs’ legitime (the “reserved portion”).
The estate must first pay obligations (debts, charges, expenses) before distribution.

2) Key concepts and definitions (succession basics)

2.1 Succession and hereditary estate

Succession is the mode by which property, rights, and obligations not extinguished by death pass to heirs. The hereditary estate is the net value of what is transmissible after accounting for the decedent’s obligations and the rules on legitime and reductions.

2.2 Testate, intestate, and mixed succession

Testate succession: distribution according to a valid will.
Intestate succession: distribution by operation of law when there is no will, the will is void, the instituted heirs cannot or do not inherit, or the will does not dispose of the entire estate.
Mixed succession: part testate and part intestate.

2.3 Heirs, legatees, devisees

Heirs succeed to an aliquot portion (a fraction/percentage) of the inheritance.
Legatees/devisees receive specific personal property (legacy) or real property (devise) designated by will.

2.4 Compulsory heirs and legitime (the forced portion)

Compulsory heirs are persons the law protects by reserving for them a minimum share called legitime. The testator cannot deprive them of legitime except through valid disinheritance for legally recognized causes.

In modern Philippine practice, the core compulsory heirs are:

Legitimate children and descendants (first priority compulsory heirs)
Legitimate parents and ascendants (compulsory heirs only if there are no legitimate children/descendants)
Surviving spouse
Illegitimate children (recognized/established filiation)

(Adopted children are generally treated as legitimate children of the adopter for succession purposes.)

2.5 Free portion

The free portion is what remains after satisfying all legitimes. This is the portion the testator may freely dispose of by will (subject to other limits like prohibitions, capacity, and public policy).

3) Before inheritance: identify what actually forms part of the estate

A frequent source of error is treating “everything the couple owns” as the decedent’s estate. Philippine law requires separating:

The surviving spouse’s own share from the property regime, and
The decedent’s hereditary estate (what will be inherited).

3.1 Property regimes: ACP and CPG (and why they matter)

For marriages after the Family Code’s effectivity (generally), the default regime is Absolute Community of Property (ACP) unless a marriage settlement provides otherwise. For many earlier marriages, Conjugal Partnership of Gains (CPG) is common.

Upon death of a spouse:

The community/conjugal property is dissolved.
The surviving spouse is entitled to their share of the net community/conjugal assets (this is not inheritance).
Only the decedent’s share (plus any exclusive property of the decedent) forms part of the estate for inheritance.

Practical effect: The heirs inherit only from the decedent’s net estate, not from the portion that belongs to the surviving spouse under the marital property regime.

3.2 Exclusive vs common property

Exclusive property (generally): property owned before marriage, or acquired during marriage by gratuitous title (donation/inheritance), and other legally excluded items.
Community/conjugal property: depends on regime; often includes property acquired during marriage and, under ACP, many properties brought into the marriage.

3.3 The estate pays obligations first

Before heirs receive anything, the estate must account for:

funeral and last illness expenses (within legal parameters),
enforceable debts and obligations,
expenses of administration/settlement,
taxes and transfer costs (as a practical matter, because transfers often can’t be registered without clearances).

4) Intestate succession (no will or will ineffective): who inherits and in what order

Intestacy follows a legally fixed order and share system. The big picture rules:

4.1 Priority order (simplified)

Legitimate children and descendants
Illegitimate children (they inherit with/alongside certain heirs but are also descendants of the decedent)
Legitimate parents and ascendants (only if there are no legitimate children/descendants)
Surviving spouse (always considered, but shares depend on who else exists)
Collateral relatives (siblings/nieces/nephews, then more distant collaterals up to the statutory limit)
The State (escheat) if no qualified heirs

4.2 Common intestate share patterns (practical guide)

A) Legitimate children (or descendants) only They inherit the entire estate, in equal shares per stirpes when representation applies (see representation below).

B) Legitimate children (or descendants) + surviving spouse The surviving spouse generally receives a share equal to one legitimate child; the remainder is divided among the legitimate children.

C) Legitimate children (or descendants) + illegitimate children Each illegitimate child generally receives one-half of the share of a legitimate child, with the legitimate children taking the remainder.

D) Legitimate children + surviving spouse + illegitimate children In practice, courts and practitioners compute this by:

giving the spouse a share equal to a legitimate child,
giving each illegitimate child one-half of a legitimate child’s share,
apportioning the estate accordingly.

E) No children/descendants, but legitimate parents/ascendants The legitimate parents/ascendants inherit the entire estate, subject to the surviving spouse’s rights if the spouse exists.

F) Legitimate parents/ascendants + surviving spouse The parents/ascendants and the spouse generally share the estate (a common pattern is a half-and-half division between the parental line and the spouse in intestacy).

G) Illegitimate children only They inherit the entire estate in equal shares.

H) Illegitimate children + surviving spouse (no legitimate children) A commonly applied statutory pattern is: illegitimate children take two-thirds, and the spouse takes one-third in intestacy.

I) Surviving spouse only The spouse inherits the entire estate.

J) Surviving spouse + collateral relatives (siblings/nieces/nephews, etc.), with no descendants/ascendants/illegitimate children A common statutory pattern is: spouse gets one-half, collaterals get one-half.

K) Collaterals only Distribution follows rules on degrees and lines, including distinctions between full-blood and half-blood siblings and representation by nieces/nephews.

Note: The above are the most encountered patterns. Intestacy becomes technical quickly once you include multiple family lines, predeceased heirs, or questions of filiation.

5) Representation, transmission, and accretion (three concepts often confused)

5.1 Representation (step into the shoes of a predeceased heir)

Representation occurs when a descendant inherits in place of an heir who:

predeceased the decedent,
is incapacitated, or
is disinherited (in cases allowed by law for representation).

Representation is strongest in the direct descending line (children/grandchildren). In the collateral line, it is typically limited (commonly to children of siblings—nieces/nephews—representing their deceased parent in inheriting from the grandparent’s sibling line).

Per stirpes means the branch takes the share the represented person would have taken, then divides among themselves.

5.2 Right of transmission (inherit the right to inherit)

This happens when an heir survives the decedent but dies before accepting or repudiating the inheritance. The heir’s own heirs may inherit the right to accept the original inheritance. This is different from representation; it is “rights passing through” a deceased heir.

5.3 Accretion (increase of shares)

Accretion is an automatic increase in the shares of co-heirs/legatees when another intended successor cannot take, and the will or law calls for the share to “accrete” to others (subject to specific requisites).

6) The “iron curtain” rule between legitimate and illegitimate families

A distinctive Philippine doctrine (from the Civil Code) is the bar to intestate succession between legitimate and illegitimate relatives, often called the “iron curtain” rule. In general terms:

Illegitimate children cannot inherit by intestacy from the legitimate relatives of their father or mother, and
Legitimate relatives cannot inherit by intestacy from illegitimate children

This rule does not eliminate inheritance between an illegitimate child and their own parent, because the law explicitly recognizes succession between parent and child once filiation is established. The “iron curtain” mainly blocks intestate succession across the wider legitimate family circle (e.g., between an illegitimate child and the parent’s legitimate siblings, or grandparents, depending on the fact pattern).

This rule is a frequent litigation trigger in estates involving blended families.

7) Testate succession (with a will): what a will can and cannot do

7.1 A will cannot defeat legitime

A will may distribute only:

the free portion, plus
any allocation consistent with compulsory heirs’ legitimes.

If a will impairs legitime, the law provides remedies like reduction of inofficious provisions.

7.2 Kinds of wills (most encountered)

Notarial/ordinary will: executed with formalities including attestation by witnesses and notarization.
Holographic will: entirely handwritten, dated, and signed by the testator.

Special wills exist in limited circumstances (e.g., military or maritime contexts), but they are uncommon in ordinary practice.

7.3 Probate is essential

A will generally produces legal effect only after probate (allowance by a proper court). Probate focuses on due execution and formal validity; issues like ownership of specific properties or final distribution are often resolved in the settlement stage.

7.4 Institution of heirs vs legacies and devises

A will may:

institute heirs (give fractional shares), and/or
give specific properties by legacy/devise.

If institution of heirs fails (e.g., invalid or void for certain defects), legacies and devises may survive if legitimes are preserved and the will’s scheme allows it.

8) Legitime: the core of Philippine inheritance planning and disputes

8.1 How legitime is computed (conceptual method)

In practice, computing legitime is usually done by:

Determine the net hereditary estate at death (assets minus obligations and charges).
Create the “fictitious mass” for legitime purposes by adding back certain lifetime donations subject to collation/reduction (where applicable).
Identify compulsory heirs present.
Apply the legitime fractions/shares mandated by law.
Check whether the will and lifetime donations impair legitime; if yes, apply reduction rules.

8.2 Common legitime allocations (high-frequency scenarios)

These are the scenarios most often used in practice (especially in bar and courtroom computations):

A) Legitimate children/descendants present

Legitimate children/descendants, as a class, have a reserved legitime portion (commonly expressed as one-half of the hereditary estate), divided among them.
The surviving spouse, if concurring with legitimate children/descendants, is also a compulsory heir and typically receives a legitime equivalent to the share of one legitimate child (computed relative to the number of legitimate children).
Illegitimate children, if concurring with legitimate children, generally receive a legitime equivalent to one-half of a legitimate child’s share.

B) No legitimate children/descendants, but legitimate parents/ascendants exist

Legitimate parents/ascendants have a reserved legitime portion (commonly expressed as one-half of the hereditary estate).
The surviving spouse, if present, has a legitime portion as well (frequently computed as a fixed fraction when concurring with ascendants).

C) Surviving spouse only (no descendants or ascendants)

The spouse’s legitime is commonly one-half of the hereditary estate (with the remainder as free portion unless intestacy applies).

D) Illegitimate children scenario

Illegitimate children are compulsory heirs with their own legitime rules; their shares vary depending on who else concurs (legitimate children, spouse, or ascendants).

Important: Legitime computations become highly sensitive to (1) the marital property regime and (2) the exact constellation of heirs. The spouse’s rights as a co-owner of community/conjugal assets must be settled first; legitime applies to the decedent’s hereditary estate, not the spouse’s half.

9) Collation and reduction: lifetime gifts can be pulled back into the math

9.1 Collation (bring donations into partition)

As a general rule, donations or advances given by the decedent to compulsory heirs during lifetime may be treated as advances on inheritance and can be subject to collation—they are accounted for when dividing the estate to ensure equality and protect legitime.

Certain gifts may be excluded from collation if the donor clearly intended them as free gifts and the law allows it, but even then they can still be reducible if they impair legitime.

9.2 Inofficious donations (excessive gifts)

Donations that exceed the free portion and impair legitime can be reduced. This is a major remedy in families where substantial property was transferred to one child, a new spouse, or a third party shortly before death.

10) Disinheritance and unworthiness: when someone loses inheritance rights

10.1 Disinheritance (must be in a will, for a legal cause)

A compulsory heir may be deprived of legitime only through disinheritance that:

is made in a will,
states a legal cause, and
complies with statutory requirements.

If the cause is not true or not properly alleged/proven when contested, disinheritance can fail.

10.2 Unworthiness (incapacity by operation of law)

Separate from disinheritance, certain acts render a person unworthy to inherit (e.g., serious offenses against the decedent, certain forms of coercion or falsification relating to the will, and other grounds specified by law). Unworthiness can bar both testate and intestate succession.

10.3 Effect of legal separation and marital fault

In legal separation, Philippine law recognizes effects that may include disqualification of the offending spouse from inheriting from the innocent spouse in intestacy and related consequences affecting donations and benefits.

11) Preterition (omission of a compulsory heir) and its consequences

Preterition occurs when a compulsory heir in the direct line is totally omitted from the will. This can have drastic effects, commonly resulting in:

annulment of the institution of heirs (in whole or in part), and
partial intestacy, while legacies/devices may stand if compatible with legitime rules.

Because the impact is severe, preterition disputes are common where a will favors a second family or excludes a child.

12) Special doctrines worth knowing (often overlooked, sometimes decisive)

12.1 Reserva troncal (reservable property)

This is a specialized rule where property that a descendant received gratuitously from an ascendant (or certain relatives) may be “reserved” for relatives within a defined degree and line if the descendant later dies without issue. It is technical, but it can affect land and family properties that moved across generations by inheritance/donation.

12.2 Stepchildren, common-law partners, and non-marital relationships

Stepchildren do not automatically inherit from a stepparent unless legally adopted or provided for in a will (within the free portion).
A common-law partner (not legally married to the decedent) is generally not a compulsory heir as “spouse,” but may receive property by will from the free portion, subject to legal limits and prohibitions depending on the relationship’s circumstances.

12.3 Adopted children

Adoption typically makes the adoptee a legitimate child of the adopter for succession purposes, giving the adoptee the inheritance rights of a legitimate child relative to the adoptive parent. Adoption also affects inheritance ties with biological parents depending on the type and legal effects of the adoption.

12.4 Foreign nationals and conflict of laws

Philippine conflict rules generally treat succession (intrinsic validity, order of succession, amount of successional rights) as governed by the national law of the decedent, while property in the Philippines still must pass through local procedural and registration steps and is subject to Philippine estate taxation and transfer requirements. Foreign ownership restrictions on land can intersect with inheritance (including the constitutional treatment of hereditary succession).

12.5 Muslim succession rules (P.D. 1083)

Where applicable, Islamic inheritance rules follow fixed shares and a different heir structure. This can materially change distribution outcomes compared with Civil Code succession.

13) Estate settlement and distribution: how heirs actually receive property

Inheritance rights on paper must be translated into registrable ownership. Philippine practice typically follows one of two routes:

13.1 Extrajudicial settlement (Rules of Court, Rule 74)

Common when:

the decedent left no will, and
the estate has no outstanding debts (or debts are settled), and
the heirs are all of age (or duly represented).

Typical requirements include:

a public instrument (Deed of Extrajudicial Settlement) or Affidavit of Self-Adjudication (if only one heir),
publication in a newspaper of general circulation (commonly once a week for three consecutive weeks),
registration of the settlement instrument with the appropriate registry,
practical compliance measures such as a bond requirement in certain cases to protect creditors/other heirs.

Extrajudicial settlement is efficient but risky if there are unknown heirs, contested filiation, or hidden debts.

13.2 Judicial settlement (testate or intestate)

Used when:

there is a will (probate is required),
there are disputes among heirs,
there are significant debts/claims,
there are complex assets requiring court supervision.

Judicial settlement involves:

appointment of an executor/administrator,
inventory and appraisal,
notice to creditors and payment of claims,
eventual distribution through court-approved partition/project of partition.

13.3 Co-ownership before partition

Before partition, heirs generally hold the estate in co-ownership (subject to administration), meaning:

no single heir owns specific items until partition (unless the will validly gives specific items or there is valid agreement),
heirs may transfer/assign their hereditary rights (their share), but this does not automatically transfer title to specific properties.

14) Estate tax and transfer formalities (practical gatekeepers of distribution)

Even when heirs agree, transfers of titled property and bank assets often require compliance steps, commonly including:

filing an estate tax return and payment of estate tax (under current law, estate tax is generally a flat rate system with exemptions/deductions; deadlines and requirements may be subject to amendments and regulations),
securing the relevant BIR clearance/electronic certificate authorizing registration (commonly required for registry transfer),
payment of local transfer tax where applicable,
registry updates (Registry of Deeds for real property; corporate books for shares; bank requirements for deposits).

Tax compliance does not determine who the heirs are (that is substantive succession law), but it often determines whether distribution can be implemented.

15) Worked examples (conceptual illustrations)

Example 1: Married decedent with community property, two legitimate children

Total community property (net): ₱10,000,000
Surviving spouse share as co-owner: ₱5,000,000
Decedent’s estate from community share: ₱5,000,000
If no other exclusive property and no debts: hereditary estate ≈ ₱5,000,000

In intestacy:

Spouse gets share equal to one child.
“Units”: spouse = 1, child A = 1, child B = 1 → total 3 units
Each unit ≈ ₱1,666,666.67

Example 2: Unmarried decedent with three illegitimate children

Estate net: ₱3,000,000
Intestacy: the three children inherit equally → ₱1,000,000 each (Subject to proof/establishment of filiation.)

16) Common dispute points (and why estates get stuck)

Filiation issues (legitimate/illegitimate status, recognition, late claims).
Second families and omitted heirs (preterition/disinheritance challenges).
Lifetime transfers that appear to defeat legitime (collation/reduction cases).
Confusion between the spouse’s property share and inheritance share.
Improper extrajudicial settlements (missing heirs, lack of publication, unresolved debts).
Title problems (unregistered land, outdated titles, missing tax declarations, corporate share transfer issues).
The iron curtain rule affecting claims through extended family lines.

17) Bottom line principles

Philippine succession law strongly protects compulsory heirs through legitime.
Distribution requires first determining the true estate (separating marital property shares, paying obligations, and accounting for certain donations).
Intestate rules are rigid; wills provide flexibility only within legitime limits and formal validity requirements.
Practical distribution often hinges on settlement procedure (extrajudicial vs judicial) and tax/registration compliance, not only on who the heirs are.