Introduction

Succession in the Philippines is governed primarily by the provisions of the Civil Code (Republic Act No. 386, as amended), particularly Articles 774 to 1105, in conjunction with relevant provisions of the Family Code of the Philippines (Executive Order No. 209, as amended). Succession is the legal mechanism by which the estate of a deceased person (decedent) — consisting of all property, rights, and obligations not extinguished by death — is transmitted to his or her heirs and legatees/devisees.

The law recognizes two main types of succession: testate (with a valid will) and intestate (without a will or with a void will). In both cases, certain heirs are protected by the principle of compulsory heirship and the reserved portion known as the legitime.

Compulsory Heirs and the Legitime

The Philippine system follows the principle of forced heirship. Certain heirs, called compulsory heirs, are entitled by law to a fixed portion of the estate called the legitime, which cannot be impaired by the decedent except for valid causes of disinheritance.

Under Article 886 of the Civil Code, as modified by Article 176 of the Family Code (as amended by Republic Act No. 9255), the compulsory heirs are:

Legitimate children and their legitimate descendants
In default of the above, legitimate parents and ascendants
Surviving spouse
Illegitimate children (acknowledged or judicially declared)

The legitime is computed as follows (Articles 888–912, Civil Code, as modified by the Family Code):

If there is only one legitimate child: ½ of the estate to the child, ¼ to the surviving spouse (if concurring).
If there are two or more legitimate children: ½ of the estate divided equally among them (per stirpes), plus the surviving spouse gets a share equal to one legitimate child (but charged against the free portion if insufficient).
Illegitimate children: entitled to ½ the share of one legitimate child.
Surviving spouse alone (no descendants): ½ if concurring with legitimate ascendants, ⅓ if concurring with illegitimate children only, ½ if no other compulsory heirs.
Legitimate ascendants alone: ½ of the estate.

The remaining portion after deducting all legitimes is the free portion, which the decedent may dispose of freely by will or donation.

Intestate Succession (Legal or Ab Intestato Succession)

When the decedent dies without a valid will, or the will does not dispose of the entire estate, intestate succession applies (Articles 960–1014, Civil Code).

The order of intestate succession is:

Legitimate children and their descendants (per capita if same degree, per stirpes if different).
In default of descendants: legitimate parents/ascendants (and illegitimate parents if no legitimate ascendants).
Surviving spouse.
Illegitimate children and their descendants.
Collateral relatives (brothers/sisters, nephews/nieces) up to the fifth degree.
The State (if no heirs within the fifth degree).

Concurrence rules (when several classes concur):

Spouse concurring with legitimate children: spouse gets a share equal to one legitimate child (but not less than ¼ if only one child).
Spouse concurring with illegitimate children only: spouse gets ½, illegitimate children get ½ divided among them.
Spouse concurring with legitimate ascendants: each gets ½.
Spouse alone (no descendants or ascendants): entire estate.

Illegitimate children inherit only from their deceased parent and the parent's ascendants/descendants. They do not inherit ab intestato from the legitimate relatives of their parent (the “iron barrier” rule, Article 992, Civil Code).

Testate Succession

A person of sound mind and at least 18 years of age may execute a will (Article 796–808). The will may be notarial (ordinary) or holographic (entirely handwritten, dated, and signed by the testator).

In testate succession:

Compulsory heirs must receive their full legitime.
Any disposition that impairs the legitime is reducible pro rata (inofficious donations or legacies).
The testator may freely dispose of the free portion to any person (stranger, illegitimate child beyond legitime, corporation, etc.).

Preterition (Article 854) occurs when a compulsory heir is completely omitted from the will. It annuls the institution of heirs but legacies/devisees remain valid insofar as they do not impair the legitime.

Disinheritance

Compulsory heirs may be deprived of their legitime only for causes expressly stated by law (Articles 916–921):

For children/descendants:

Conviction for attempt against the life of the testator, spouse, descendant, or ascendant
Accusation of a crime punishable by at least 6 years imprisonment found groundless/malicious
Maltreatment by deed or word
Conviction for adultery/concubinage with the testator’s spouse
Refusal to support the testator without justifiable cause
Leading a dishonorable or disgraceful life, etc.

For spouse:

Conviction for attempt on the life of the testator
Groundless accusation of a crime
Unjustified refusal to cohabit or adultery/concubinage, etc.

Disinheritance must be expressly stated in the will with the specific cause. If the disinherited heir contests, the burden is on the other heirs to prove the truth of the cause.

Representation in Succession

Representation is a right created by fiction of law whereby a descendant takes the place of a predeceased or incapacitated heir (Articles 970–977).

In the direct descending line: unlimited (grandchildren represent their deceased parent).
In the collateral line: only in favor of children of brothers/sisters (nephews/nieces represent their predeceased parent when concurring with uncles/aunts).

Representation applies in both testate and intestate succession when it comes to legitime or intestate shares.

Reserva Troncal (Article 891, Civil Code)

A special reserve applicable only in the direct line. When a person dies intestate leaving property inherited from an ascendant (origin) to a descendant (reservista) who dies without legitimate issue, the property is reserved for the relatives within the third degree of the deceased origin who belong to the same line from which the property came.

The reservable property cannot be disposed of freely by the reservista during his/her lifetime if it would prejudice the reservatarios.

Adopted Children

Under Republic Act No. 8552 (Domestic Adoption Act) and Republic Act No. 8043 (Inter-Country Adoption Act), adopted children enjoy all rights of legitimate children, including full legitime and intestate succession rights (Article 189, Family Code).

Illegitimate Children

Must be recognized voluntarily or compulsorily (judicially). Recognition is irrevocable.

Rights:

Use father’s surname (RA 9255)
Support
Legitime: ½ of a legitimate child’s share
Succession rights same as legitimate children vis-à-vis their illegitimate parent and relatives, but subject to the iron barrier rule.

Partition and Collation

After death, the estate remains undivided until partition (Article 1078). Heirs may demand partition at any time except when prohibited by the testator for up to 20 years or by law.

Collation (Articles 1061–1077): Donations inter vivos to compulsory heirs or spouse must be brought back (collated) to the estate to compute the legitime. Improvements or fruits are not collated.

Estate Taxation

The estate is subject to estate tax under the Tax Reform for Acceleration and Inclusion (TRAIN) Law (Republic Act No. 10963). Current rate: 6% of the net estate after deductions (P5 million standard deduction, family home up to P10 million, etc.). Donor’s tax applies to donations that impair legitime.

Prescription and Acceptance/Repudiation

The right to accept or repudiate inheritance prescribes in 30 years. Acceptance may be express or tacit; repudiation must be in a public or authentic instrument.

Conclusion

The Philippine law of succession strongly protects the family through the institution of compulsory heirship and the legitime. While freedom of testation exists, it is limited by the reserved shares of the compulsory heirs. Heirs are well-advised to consult the specific circumstances with competent counsel, as the interplay of legitime, disinheritance, representation, reserva troncal, and the rights of illegitimate and adopted children can produce highly nuanced outcomes depending on the family configuration.