Inheritance Rights of Grandchildren in the Philippines

Inheritance Rights of Grandchildren in the Philippines
(2025 Complete Legal Guide)


1 | Why grandchildren matter in Philippine succession

Grandchildren come within the “direct descending line” of a decedent.
They may inherit (a) in their own right when their parent (the child of the decedent) is still alive but is an illegitimate/“non-marital” compulsory heir, and (b) by right of representation when that parent has pre-deceased, is incapacitated, or has repudiated the inheritance (Civil Code arts. 970-977). (Who Are Compulsory Heirs Under Philippine Law? - Lawyers in the Philippines)


2 | Governing sources (updated to April 30 2025)

Layer of authority Key provisions for grandchildren
Civil Code (RA 386, 1949) Book III, Title VI (arts. 774-1101) – legitimes, representation; art. 992 “iron-curtain” rule
Family Code (EO 209, 1988) Absolute community/conjugal property liquidation comes before successional shares (arts. 90-106)
RA 9858 (2009) Legitimation of children born to parents below marrying age – once legitimated, a grandchild inherits as legitimate (R.A. 9858)
RA 11222 (2019) Simulated-Birth Rectification Act – confers full successional rights after administrative adoption ([PDF] ra 11222.pdf - Senate of the Philippines)
RA 11642 (2022) Domestic Administrative Adoption & Alternative Child-Care Act – adoptive grandchildren are treated as legitimate descendants (Republic Act No. 11642 - LawPhil)
Supreme Court, Aquino v. Aquino, G.R. Nos. 208912/209018 (7 Dec 2021) Abandoned the iron-curtain barrier for direct ascendants/descendants – non-marital grandchildren may now inherit from grandparents by representation (SC Revisits ‘Iron Curtain Rule’ in Succession Law, Upholds Best Interest of the Child – Supreme Court of the Philippines)
Estate-tax rules TRAIN Law (RA 10963) – flat 6 % estate tax; Estate-Tax Amnesty extended to 14 June 2025 by RA 11956 (2023) (Avail estate tax amnesty — Gatchalian - BusinessWorld Online)

3 | When do grandchildren succeed?

Scenario Do they inherit? Legal route
Parent (a compulsory heir) survives No. The parent takes in his/her own right. Art. 887 (legitimes)
Parent pre-deceases / repudiates / is unworthy Yes, grandchildren step into the parent’s shoes ⟶ right of representation. Arts. 970-977
Parent is disinherited No representation – but a grandchild may still inherit from the free portion through a will. Art. 923
Collateral representation (uncle/aunt dies) No. Representation is limited to the direct descending line. Art. 975

4 | Legitimate vs. non-marital grandchildren after Aquino v. Aquino


5 | How big is a grandchild’s share?

  1. There is a will (testate succession)
    Grandchildren’s legitime = the legitime of their parent, divided equally among them (Art. 888).
    Example – net estate ₱10 M; heirs: 1 surviving spouse + 2 legitimate grandchildren representing a deceased child.
    Legitimes: spouse = ¼ (₱2.5 M); grandchildren together = ½ (₱5 M) ➔ ₱2.5 M each; free portion = ¼ (₱2.5 M). (Inheritance Shares for Surviving Spouse and Children — Respicio & Co.)

  2. No will (intestate succession)
    Shares are equal per capita among all children and representatives (Art. 982); the spouse counts as one child (Art. 996).
    Same example without a will ➔ estate divided 1 (spouse) + 2 (grandchildren) = 3 ways; each gets ₱3.33 M. (Who Are Compulsory Heirs Under Philippine Law? - Lawyers in the Philippines)

  3. Illegitimate (“non-marital”) line concurring with legitimate line
    Non-marital grandchild’s share = ½ of a legitimate grandchild’s share (Art. 895, as read with Art. 999).


6 | Status upgrades that boost a grandchild’s share

  • Legitimation (RA 9858) – subsequent marriage of under-age parents retroactively makes the child legitimate; the grandchild then inherits on equal footing. (R.A. 9858)
  • Adoption (RA 11642) – an adopted child is deemed legitimate “for all intents and purposes,” including succession; adoptive grandchildren rank exactly like biological grandchildren. (Republic Act No. 11642 - LawPhil)
  • Rectified simulated births (RA 11222) – once the NACC issues an adoption order, the rectified child enjoys the same successional rights as if legitimately born. ([PDF] ra 11222.pdf - Senate of the Philippines)

7 | Common pitfalls & how to avoid them

Pitfall Practical tip
Failure to clear the property-regime share – legitimes are computed after the surviving spouse’s ½ of absolute community/conjugal property is removed. Do a liquidation of the marriage assets first (Family Code arts. 96 & 102).
Ignoring advances (collation) – gifts to a parent during the decedent’s lifetime are imputed to the grandchildren’s share. Heirs must list donations in an Extrajudicial Settlement or probate inventory.
Unpaid estate tax – title transfer impossible, penalties accrue. Avail of the Estate-Tax Amnesty before 14 June 2025 (RA 11956) – only 6 % on the net undeclared estate, no surcharges, no interest. (Avail estate tax amnesty — Gatchalian - BusinessWorld Online)
Overlooking foreign minors – grandchildren abroad need a Philippine-issued SPA or a court-appointed guardian to sign deeds. Secure authenticated (Apostille/consular) documents early.

8 | Road-map for heirs and counsel

  1. Confirm filiation & status (civil registry records, legitimation, adoption orders, DNA where disputed).
  2. Identify compulsory heirs and whether representation applies.
  3. Liquidate the property regime of the marriage (if any).
  4. Compute legitimes and free portion; draft or challenge the will accordingly.
  5. Choose a settlement mode:
  6. File the estate-tax return within one year of death (or longer if amnesty applies).
  7. Transfer titles (Register of Deeds, LTO, SEC, etc.).

9 | Special regimes

  • Muslim heirs – Code of Muslim Personal Laws (PD 1083) supersedes the Civil Code for qualified persons; the farāʾiḍ schedule allocates portions to grandchildren differently.
  • Indigenous peoples – customary succession recognized under IPRA (RA 8371) if not incompatible with national law.
  • Foreign estates – Philippine law governs only property in the Philippines; foreign-situs assets follow the lex nationalii or lex situs, but the legitime of Filipino grandchildren can still be “reconstituted” against local property (Art. 16 Civil Code).

10 | Key take-aways

  • Representation is the gateway. A grandchild inherits the very slot of the deceased parent; there is no “double portion.”
  • Status labels matter, but less than before. After Aquino v. Aquino the law no longer bars non-marital grandchildren from their grandparents’ estates in the direct line.
  • Plan early. Use legitimate devices (wills, donations, life-insurance designations, adoption, legitimation) to avoid litigation among second-generation heirs.
  • Comply with tax and documentary formalities. Settlement costs are far lower than protracted disputes or penalties.

Disclaimer: This article is for general information only and is not a substitute for individualized legal advice. For estate planning or disputes, consult a Philippine lawyer specializing in succession law.


Disclaimer: This content is not legal advice and may involve AI assistance. Information may be inaccurate.