This article explains what happens when someone dies without a will (intestate) in the Philippines—whether Filipino or foreign national—after many years of living here. It covers who inherits, how much, where and how proceedings are done, and key pitfalls. Philippine law is used throughout; nothing here is legal advice.
Big picture
- “Long-term residence” doesn’t create inheritance rights. What matters is legal status (married or not), filiation (legitimate/illegitimate/adopted), and the Civil Code/Family Code rules on intestate succession.
- Property is liquidated before it is inherited. If the decedent was married, you first settle the marital/co-ownership property regime to determine the decedent’s net estate; only then do heirs inherit.
- Nationality rule for foreigners. For a non-Filipino decedent, the national law of the decedent governs intrinsic issues of succession (order of heirs, shares, capacity), subject to Philippine public policy (e.g., constitutional limits on land ownership).
- Court venue follows residence at death. If the decedent was a Philippine resident, estate proceedings are filed where they last resided; if non-resident, in a province/city where assets are located.
Who inherits when there is no will?
Intestate heirs come in classes. A nearer class excludes the farther one, except where the law allows them to concur. Think of it as a ladder:
Legitimate children and descendants (including adopted children)
- They inherit in equal shares by heads; representation applies down the line (grandchildren step into a deceased parent’s share).
If there are no legitimate descendants: legitimate parents/ascendants (equally between paternal and maternal lines).
Illegitimate children (recognized or as proved by law)
- They concur with legitimate descendants/ascendants and the surviving spouse in the proportions the law sets (see “Typical sharing patterns” below).
Surviving spouse
- Always called to inherit, but share varies depending on who else exists. Spousal status requires a valid marriage; a “common-law”/cohabiting partner is not a spouse for intestacy.
Collateral relatives up to the fifth degree (full- or half-blood: siblings, nephews/nieces by representation, then uncles/aunts, then cousins).
The State (escheat) if none of the above.
Notes
- Adopted children are treated as legitimate for succession.
- Posthumous children (conceived before but born after death) inherit as if already born.
- Acknowledgment/filiation matters: proof standards differ for births in/out of wedlock and affect standing as heir.
Typical sharing patterns (no will)
Below are the most common intestate setups after liquidation of any marital/co-owned property:
- With legitimate children (LC) + surviving spouse (SS): Each LC gets an equal share, and SS gets a share equal to one legitimate child.
- LC only (no spouse): LC split the estate equally.
- LC + illegitimate children (IC) + SS: LC share equally; each IC generally gets half of a legitimate child’s share; SS gets a share equal to one legitimate child. (Exact computations depend on headcount.)
- No descendants; SS + legitimate parents (LP): SS takes half, LP take the other half.
- No descendants/ascendants; SS + siblings/nephews/nieces: SS takes half, collaterals take half (siblings by heads; representation for nephews/nieces).
- Only SS: SS takes the entire estate.
- Only IC (no LC, no SS): IC share equally among themselves.
- Only collaterals: Full-blood preferred over half-blood in proportion (full-blood typically gets double the half-blood’s portion when they concur).
Tip: Intestate math can get tricky where legitimate and illegitimate lines concur or when representation kicks in. Work from (1) headcount by class, (2) their concurrence/exclusion rule, then (3) apply the statutory fractions.
Marriage, cohabitation, and property to be divided first
If there was a valid marriage
- Default property regime for marriages after the Family Code (Aug 3, 1988) is Absolute Community of Property (ACP) unless spouses agreed otherwise (e.g., Conjugal Partnership of Gains (CPG) or Separation of Property).
- Process: Identify exclusive vs. community assets; compute and deliver the spouse’s share of the community first (½ under ACP/CPG, subject to reimbursements). The decedent’s half of the community plus decedent’s exclusive assets form the net hereditary estate.
If there was no valid marriage (long-term cohabitation)
- A cohabiting partner is not a legal spouse and does not inherit as spouse.
- Property acquired during cohabitation may be governed by Article 147 (both parties free to marry: co-ownership in proportion to contributions; presumption of equal shares when contributions can’t be proved) or Article 148 (one/both parties with impediment: stricter proof; only properties acquired by their actual joint efforts are co-owned).
- The survivor gets their co-ownership share back first; the decedent’s co-ownership share then passes by intestate succession to the decedent’s heirs (children, parents, collaterals, etc.).
Foreign nationals and “long-term residence”
The Philippines follows the nationality principle: a foreign decedent’s own national law decides who inherits and how much, while Philippine courts handle the procedure and local asset issues.
Public-policy carve-outs apply. Example: constitutional restrictions on foreign ownership of land are strict; hereditary succession is recognized as an exception, but compliance and registration still pass through Philippine registries and courts.
Venue: If the foreign decedent was resident in the Philippines at death, file where they last resided; if non-resident, file where assets are located.
Conflict-of-laws traps:
- Some foreign legal systems use domicile (not nationality).
- Proof of foreign law is required in court; otherwise, courts may apply Philippine law by default (process called processual presumption).
Debts, claims, and allowances
- Debts and estate expenses are paid before heirs receive anything.
- The surviving spouse and minor/disabled heirs may claim family allowances during settlement.
- Credits vs. co-ownership: reimburse advances and improvements; account for fruits/income up to death.
How to settle an intestate estate
1) Extrajudicial Settlement (EJS)
Use only if: (a) no will, (b) no debts (or all debts are fully paid), and (c) all heirs are of legal age (or minors are duly represented).
Steps (high-level):
- Execute a notarized Deed of Extrajudicial Settlement (or “Settlement with Sale/Donation”) signed by all heirs/representatives.
- Publish a notice in a newspaper of general circulation once a week for three consecutive weeks.
- Register the deed (and proof of publication) with the Register of Deeds for real property and annotate certificates/titles.
- Observe the two-year lien in favor of unpaid creditors or omitted heirs (they may still sue within that period).
- File and pay estate tax (see “Taxes” below) and secure Electronic Certificate Authorizing Registration (eCAR) before any transfer on title.
2) Judicial Settlement
Required if there’s a dispute, debts, minors without proper representation, doubtful heirship, or complex assets. The court appoints an executor/administrator, marshals assets, pays claims, and eventually partitions the remainder among heirs.
Taxes and fees (quick guide)
Estate tax: Flat 6% of net estate (TRAIN Law), due within one (1) year from death (extensions possible for meritorious cases).
Key deductions:
- Standard deduction (currently ₱5,000,000).
- Family home deduction up to a cap (currently ₱10,000,000, subject to proof that it’s the family home).
- Claims against the estate, unpaid mortgages, losses, vanishing deduction (for property previously taxed in a prior decedent’s estate), and others as allowed.
Documentary requirements: death certificate, TIN of estate, list/valuation of assets and liabilities, proof of deductions, notices/publication (if EJS), settlement instrument, and Sworn Declaration of Estate.
Local transfer taxes/fees: Real property transfers also trigger local transfer taxes, registration fees, and notarial costs.
Practical tip: You generally cannot transfer/retitle real property or securities until estate taxes are paid and the eCAR (BIR) is presented to the Register of Deeds/transfer agent.
Real property and titles
- Inventory each parcel (TCT/CCT numbers), identify whether exclusive or community/co-owned, check liens/encumbrances, and obtain zonal values/appraisals for tax basis.
- After settlement and tax clearance, file for cancellation/issuance of new titles in the names of the heirs according to the partition/EJS/court order.
Special issues & edge cases
- Advancements/Donations: Lifetime gifts to presumptive heirs may be collated (brought into the mass) to keep shares proportionate.
- Disinheritance does not apply in intestacy (there’s no will), but unworthiness (e.g., killing the decedent) can bar a person from inheriting.
- Representation: Children of a pre-deceased child inherit by representation the share their parent would have received.
- Half-blood collaterals: When collaterals concur, full-blood relatives typically receive double the half-blood portion.
- Escheat: If no heirs exist or claim, the State eventually takes the estate after proper proceedings.
- Multiple families: If the decedent had children from different relationships, all children with legally established filiation are included; compute per rules above.
- Assets abroad: Philippine proceedings may need to be mirrored or recognized in the foreign jurisdiction to deal with overseas assets (ancillary administration).
Checklist for heirs (no will)
- Secure documents: death certificate, IDs, marriage/birth/adoption papers, property titles, bank and securities statements, loan documents, business registrations.
- Identify property regime (ACP/CPG/Separation/Co-ownership under Art. 147/148) and liquidate it first.
- List heirs and map classes & representation.
- Choose process: EJS if qualified; otherwise, judicial settlement.
- Compute taxes; file estate tax return and obtain eCAR.
- Publish (EJS) and register transfers.
- Retitle assets and update government/company records.
- Keep records for at least 2 years (EJS lien period) and longer for tax.
Frequently asked questions
Does a long-term live-in partner inherit like a spouse? No. Without a valid marriage, the partner doesn’t inherit as a spouse. They may reclaim their co-ownership share in properties acquired by joint efforts (Art. 147/148). The decedent’s share passes to the decedent’s legal heirs.
If the decedent was a foreigner living in the Philippines for decades, do Philippine intestacy rules apply? Intrinsic rules (who gets what) generally follow the decedent’s national law, proven in court. Philippine procedural and property rules apply to assets here, and public-policy limits (e.g., land) still bind.
Can illegitimate children inherit when there are legitimate children? Yes, they generally concur, but their shares are typically half of a legitimate child’s share, unless a different rule applies under the governing law in a foreign decedent’s case.
What if there are debts? Pay validated claims and taxes first. Heirs receive only what remains; they are not personally liable beyond the estate unless they separately assumed obligations.
Bottom line
- Residence length doesn’t create heirship; status and filiation do.
- Liquidate marital/co-owned property first; then divide the net estate by the intestate ladder.
- Foreign decedents: expect a national-law analysis plus Philippine procedural/public-policy overlays.
- Use EJS only when truly debt-free and unanimous; otherwise, go judicial.
- Don’t forget the 6% estate tax, one-year deadline, and eCAR before any transfer.
If you want, tell me the family situation (spouse/children/parents/siblings), assets, and whether there are debts—I can lay out the exact intestate sharing and a step-by-step plan.