When a person dies without a valid will, the heirs do not automatically receive separate houses, lots, bank accounts, or other specific assets. Philippine law first treats the heirs as co-owners of the estate, subject to the deceased person’s debts, taxes, and the surviving spouse’s separate property rights. To divide the inheritance properly, the family must identify every lawful heir, determine each heir’s legal share, settle the estate’s obligations, execute the correct settlement documents, and transfer each asset through the BIR, local government, Registry of Deeds, banks, and other agencies involved.

What Is an Intestate Estate?

An estate is intestate when a person dies without leaving a valid and effective will. Intestacy may also occur when:

The deceased left no will at all.
The will was declared invalid.
The will covered only part of the estate.
The instituted heirs cannot inherit or have repudiated the inheritance.
The will failed to dispose of all the deceased person’s property.

Under Article 777 of the Civil Code of the Philippines, hereditary rights are transmitted from the moment of death. However, this does not mean that an heir immediately becomes the exclusive owner of a particular asset.

Under Articles 1078 and 1079, the estate is initially owned in common by the heirs. Partition is the legal process of separating, dividing, and assigning the estate—or its value—among them.

Until partition:

No heir can truthfully claim that a particular room, floor, vehicle, bank account, or portion of land is exclusively theirs unless the other heirs validly agree or a court orders it.
Each heir owns an undivided hereditary interest in the estate.
Estate debts must be considered before final distribution.
A sale of a specific estate property normally requires the participation of all persons who own an interest in it.

Determine What Actually Belongs to the Estate

One of the most common mistakes is treating every property registered in the deceased person’s name as entirely part of the estate. Before computing the heirs’ shares, the family must determine whether each asset was:

The deceased person’s exclusive property;
Absolute community property;
Conjugal partnership property;
Co-owned with another person; or
Held only as a trustee, administrator, or nominee.

The surviving spouse’s property share comes first

If the deceased was married, the marital property regime must ordinarily be liquidated before the inheritance is divided.

Articles 102, 103, 129, and 130 of the Family Code require an inventory of the spouses’ common and exclusive properties, payment of common obligations, reimbursement of proper advances, and division of the net common property.

The surviving spouse’s share in the community or conjugal property is not an inheritance. It already belongs to the surviving spouse by reason of the marriage. Only the deceased spouse’s share enters the estate.

Example: A conjugal house worth ₱6 million

Suppose a married person dies intestate, leaving a spouse and three legitimate children. The family’s only asset is a debt-free conjugal house worth ₱6 million.

The surviving spouse first receives ₱3 million as the spouse’s one-half share in the conjugal property.
The deceased spouse’s ₱3 million share becomes the intestate estate.
The surviving spouse and three legitimate children divide the ₱3 million estate equally.
Each receives an inheritance worth ₱750,000.

The surviving spouse therefore has a total economic interest of ₱3.75 million:

₱3 million as owner of one-half of the conjugal property; and
₱750,000 as an intestate heir.

Failing to separate these two rights is a frequent source of incorrect extrajudicial settlements.

Who Inherits When There Is No Will?

The order of intestate succession is mainly governed by Articles 960 to 1014 of the Civil Code. The precise computation depends on which relatives survive the deceased.

Surviving heirs	General division of the net estate
Legitimate children only	Equal shares
Surviving spouse and legitimate children	Spouse receives the same share as one legitimate child
Legitimate and illegitimate children	Each illegitimate child generally receives one-half of a legitimate child’s share
Spouse, legitimate children, and illegitimate children	Spouse receives the equivalent of one legitimate child’s share; each illegitimate child receives one-half of that share
Spouse and illegitimate children only	One-half to the spouse; one-half collectively to the illegitimate children
Legitimate parents or ascendants only	Parents share equally; if one survives, that parent generally receives the whole estate
Spouse and legitimate parents or ascendants	One-half to the spouse; one-half to the ascendants
Legitimate ascendants and illegitimate children	One-half to the ascendants; one-half to the illegitimate children
Spouse, legitimate ascendants, and illegitimate children	One-half to the ascendants; one-fourth to the spouse; one-fourth to the illegitimate children
Spouse and brothers, sisters, nephews, or nieces	One-half to the spouse; one-half to the collateral relatives
Spouse alone	Entire estate
Brothers and sisters only	Generally equal shares, subject to full-blood and half-blood rules
No qualified relatives within the legal degrees	The State inherits

An adopted child generally has the same intestate succession rights as a legitimate child of the adopter under the Domestic Administrative Adoption and Alternative Child Care Act, Republic Act No. 11642.

Example involving legitimate and illegitimate children

Assume the net estate is ₱7 million and the deceased left:

A surviving spouse;
Two legitimate children; and
One legally recognized illegitimate child.

Use inheritance units:

Surviving spouse: 2 units
First legitimate child: 2 units
Second legitimate child: 2 units
Illegitimate child: 1 unit

There are seven units in total. The shares are:

Spouse: ₱2 million
Each legitimate child: ₱2 million
Illegitimate child: ₱1 million

Grandchildren may inherit by representation

A grandchild does not normally inherit alongside a living parent who is the deceased person’s child. But if that parent died before the decedent, became legally incapable of inheriting, or falls within another situation where representation applies, the grandchildren may take the parent’s place.

This is called inheritance per stirpes, meaning “by family branch.”

For example, a deceased person had three children:

Ana, living;
Ben, living; and
Carlo, who died earlier and left two children.

The estate is divided into three branches:

One-third to Ana;
One-third to Ben; and
One-third to Carlo’s branch.

Carlo’s two children divide his one-third share equally.

A live-in partner is not automatically an intestate heir

A boyfriend, girlfriend, fiancé, or long-term live-in partner does not automatically inherit as a surviving spouse. A valid marriage is generally required for spousal intestate rights.

However, the surviving partner may have a separate ownership claim under Articles 147 or 148 of the Family Code if the property was acquired through the parties’ joint work, industry, wages, or contributions. That co-ownership claim must be determined before the deceased partner’s estate is divided.

Separation in fact does not end inheritance rights

A legal spouse who has been separated from the deceased for many years may remain an intestate heir if the marriage was never annulled, declared void, or otherwise legally terminated.

A final decree of legal separation may affect inheritance rights, particularly when the surviving spouse was the spouse who caused the legal separation under Article 1002 of the Civil Code. Mere physical separation is different from legal separation.

Extrajudicial Settlement or Judicial Partition?

Most families use one of three procedures.

Procedure	When it may be used	Main document
Affidavit of Self-Adjudication	There is only one lawful heir, no will, and no disqualifying estate issue	Affidavit of Self-Adjudication
Extrajudicial Settlement of Estate	There are several heirs who agree, the deceased left no will, and estate obligations can be settled without administration	Notarized Deed of Extrajudicial Settlement
Judicial settlement or partition	Heirs disagree, an heir is missing or uncooperative, debts require administration, heirship is seriously disputed, or court authority is needed	Court-approved project of partition or judgment

Section 1, Rule 74 of the Rules of Court on settlement of estates allows an extrajudicial settlement when:

The deceased left no will;
The deceased left no outstanding debts, or known obligations have been properly settled;
All heirs participate;
All heirs are of legal age, or minors are represented by duly authorized legal or judicial representatives; and
The settlement is made through a public instrument filed with the Registry of Deeds.

If personal property is included, Rule 74 may require a bond equivalent to the value of the personal property involved. The settlement must also be published in a newspaper of general circulation.

An extrajudicial settlement does not become valid merely because most heirs signed it. An omitted heir who did not participate and had no proper notice is generally not bound by it.

How to Partition an Intestate Estate Step by Step

1. Obtain the death and civil registry records

Start with a PSA-certified death certificate. Then collect records proving the relationship and civil status of every potential heir, including:

PSA birth certificates;
PSA marriage certificates;
PSA certificates of no marriage when relevant;
Adoption orders or certificates;
Death certificates of predeceased children, parents, or spouses;
Court decisions affecting marriage, filiation, adoption, or legal separation; and
Acknowledgments or judgments establishing illegitimate filiation.

Prepare a family tree showing:

Every spouse;
Every legitimate, illegitimate, legitimated, and adopted child;
Any child who died before the decedent;
The descendants of a predeceased child;
Surviving parents or grandparents; and
Siblings, nephews, or nieces when there are no descendants or ascendants.

Do not rely only on what the relatives remember. An unknown child, first marriage, adoption, or prior family can invalidate the family’s share computation.

2. Search for any will

Before executing an extrajudicial settlement, make reasonable efforts to confirm that no will exists. Check:

The deceased person’s files and safe-deposit boxes;
Records held by family members;
The deceased person’s lawyer, accountant, or trusted adviser;
Court records if probate proceedings may already have been filed; and
Documents held abroad if the deceased lived outside the Philippines.

A document does not become a legally effective will simply because it is titled “Last Will.” A will generally must be presented for probate before its provisions can control the estate.

3. Prepare a complete inventory

List all assets and liabilities as of the date of death.

Common estate assets include:

Titled land and condominium units;
Untitled land supported by tax declarations or possessory documents;
Houses and improvements;
Bank deposits;
Vehicles;
Shares of stock;
Business interests;
Receivables;
Cooperative or club shares;
Insurance proceeds payable to the estate;
Intellectual property and royalties;
Jewelry and valuable personal property; and
Assets located outside the Philippines.

For each real property, obtain:

Certified true copy of the title;
Owner’s duplicate title;
Latest tax declaration for the land and improvements;
Real property tax clearance;
Location plan or approved subdivision plan when needed;
Current zonal value; and
Assessor’s fair market value.

Also list:

Mortgages;
Unpaid loans;
Medical and funeral expenses;
Real property tax arrears;
Business liabilities;
Claims by third parties; and
Expenses necessary to preserve the estate.

4. Classify each property

Determine whether the property is:

Exclusive property of the deceased;
Exclusive property of the surviving spouse;
Community or conjugal property;
Co-owned with another person;
Subject to a mortgage, lease, adverse claim, or pending case; or
Agricultural land subject to agrarian reform restrictions.

The name appearing on the title is important but not always conclusive. Property acquired during marriage may be presumed common or conjugal even if registered only in one spouse’s name.

5. Compute the net estate and legal shares

The working computation should show:

Gross assets;
Property excluded because it belongs to the surviving spouse or another co-owner;
Estate and marital obligations;
Allowable tax deductions;
Net taxable estate for BIR purposes;
Net distributable estate for succession purposes; and
Each heir’s fractional and peso share.

Taxable estate and distributable estate are related but not always identical. A deduction allowed for estate tax purposes does not automatically determine civil ownership, and an asset excluded from the taxable estate may still require legal analysis.

6. Decide how each asset will be allocated

Heirs are not required to physically divide every property according to fractions. They may agree to:

Keep a property under co-ownership;
Subdivide land into separate lots;
Assign one property to one heir and another property to another;
Give an indivisible property to one heir who pays the others in cash;
Sell the property and divide the net proceeds; or
Use a combination of property and cash equalization payments.

Articles 1085 and 1086 of the Civil Code require equality as far as possible. If property cannot be divided without substantially reducing its value, it may be awarded to one heir who pays the others. If an heir demands a public auction under the conditions of Article 1086, the property may have to be sold.

7. Prepare and notarize the settlement document

A proper Deed of Extrajudicial Settlement commonly states:

Full identity and date of death of the decedent;
Last residence and citizenship;
Confirmation that the decedent died without a will;
Identity and relationship of every heir;
Marital property regime;
Confirmation regarding estate debts;
Complete description of every asset;
Agreed valuation;
Legal share of each heir;
Specific assets adjudicated to each heir;
Equalization payments, if any;
Responsibility for taxes and expenses;
Representations concerning omitted heirs and creditors; and
Signatures and government-issued identification details.

The Land Registration Authority’s standard extrajudicial settlement template requires all pages to be signed and the notarial acknowledgment to identify the number of pages and parcels involved.

A casual “waiver” should not be inserted without analyzing its legal and tax effect. A general renunciation of inheritance may produce a different result from giving one’s share specifically to a named heir. A specific gratuitous transfer can be treated as a donation and may trigger donor’s tax.

8. Complete publication

The fact of the extrajudicial settlement must be published in a newspaper of general circulation once a week for three consecutive weeks.

Obtain:

The newspaper issues containing the notice;
Affidavit of publication;
Official receipt; and
Publisher’s certification, if issued.

Publication does not cure the deliberate omission of an heir. Rule 74 expressly provides that an extrajudicial settlement is not binding on a person who did not participate or had no notice.

9. File the estate tax return and obtain the BIR eCAR

For deaths on or after January 1, 2018, estate tax is generally imposed at 6% of the net taxable estate. The applicable law is normally the law in force at the time of death, so older deaths may be governed by earlier tax rules.

The estate tax return is generally due within one year from death. The BIR guidelines for Form No. 1801 provide for limited extensions and approved installment arrangements in qualifying cases.

Common BIR requirements include:

Certified death certificate;
TIN of the deceased and heirs;
BIR Form No. 1801;
Deed of Extrajudicial Settlement, Affidavit of Self-Adjudication, or court order;
Proof of estate tax payment;
Titles and tax declarations;
Bank certifications;
Vehicle registration records;
Stock certificates and valuation documents;
Proof supporting claimed deductions;
CPA-certified statement when required; and
Special Power of Attorney when a representative processes the estate.

The BIR issues an electronic Certificate Authorizing Registration, or eCAR, after the tax and documentary requirements have been completed. The Registry of Deeds, banks, corporations, and other institutions generally require the eCAR before transferring registered assets.

Under BIR Revenue Memorandum Circular No. 28-2025, estate tax ONETT transactions are classified as highly technical, with stated processing standards of 20 working days for the computation sheet and seven working days for the eCAR once a complete and compliant application is under processing. Missing documents, valuation questions, old tax records, and discrepancies can substantially extend the actual period.

10. Pay local taxes and transfer the titles

For real property, the heirs normally proceed to the provincial, city, or municipal offices for:

Real property tax clearance;
Local transfer tax assessment and payment;
Updated tax declarations; and
Assessor’s transfer or cancellation requirements.

The Registry of Deeds commonly requires:

Original notarized settlement document;
Owner’s duplicate title;
BIR eCAR;
Affidavit and proof of publication;
Real property tax clearance;
Proof of local transfer tax payment;
Court approval when minors are involved;
Approved subdivision documents, when applicable; and
Registration and information technology fees.

The Land Registration Authority’s registration requirements specifically identify the affidavit of three-week publication and, where minors are involved, a court order approving the settlement.

After registration, obtain new titles and tax declarations in the names of the heirs or the heirs to whom the properties were adjudicated.

What Happens When the Heirs Cannot Agree?

Any co-heir generally has the right to demand partition under Article 1083 of the Civil Code. One heir cannot permanently force the others to remain in an unwanted co-ownership.

Barangay conciliation may be required first

If the dispute falls within the authority of the barangay lupon—commonly when the parties actually reside in the same city or municipality—prior barangay conciliation may be a condition before filing the court action.

Section 412 of the Local Government Code, Republic Act No. 7160 requires the appropriate confrontation and certification to file action when the Katarungang Pambarangay rules apply. Exceptions include disputes involving parties who do not reside in the required localities and cases requiring urgent judicial action.

Filing an action for judicial partition

A partition case involving real property is generally filed where the property is located. The proper first-level court or Regional Trial Court depends partly on the assessed value and the jurisdictional thresholds under Republic Act No. 11576.

A judicial partition under Rule 69 of the Rules of Court commonly proceeds in two stages:

Determination of ownership and shares. The court identifies the co-owners, establishes their interests, and determines whether partition is proper.
Actual partition or sale. If the parties cannot agree, the court may appoint up to three competent and disinterested commissioners to examine the property and propose a division. If physical partition would prejudice the owners, the court may order a sale and division of the proceeds.

A judicial estate settlement may instead be necessary when:

The deceased had substantial unpaid debts;
An administrator must collect or preserve assets;
The heirs are uncertain or seriously disputed;
There are competing spouses or families;
Estate property has been concealed;
A person is wrongfully occupying or disposing of estate assets;
There are pending claims against the estate; or
Court authority is required for a minor or incapacitated heir.

Common Problems That Delay or Invalidate Partition

An heir was omitted

An extrajudicial settlement signed by only some heirs does not eliminate the rights of an omitted heir. The two-year protection period in Rule 74 is not an automatic license to exclude someone.

The Supreme Court has repeatedly explained that the Rule 74 limitation does not necessarily bar an heir who did not participate in the settlement and had no notice. Publication alone should not be treated as permission to conceal a known heir.

Under Article 1104 of the Civil Code, the other interested persons may be required to deliver the omitted compulsory heir’s proper share, especially when bad faith or fraud is shown.

One heir occupies the family home

Occupancy does not automatically create exclusive ownership. The occupying heir may have to account for:

Rent received from third parties;
Income or fruits of the property;
Necessary repairs paid personally;
Improvements;
Real property taxes; and
Damage caused through negligence or bad faith.

Article 1087 requires co-heirs to account for fruits, expenses, and damage when the estate is partitioned.

An heir sold “their part” of a specific lot

Before partition, an heir ordinarily owns an undivided hereditary interest, not a fixed physical section of a particular lot. A deed purporting to sell “the northern 200 square meters” may be ineffective against the other co-heirs unless that portion is later adjudicated to the seller.

If an heir sells hereditary rights to a stranger before partition, Article 1088 allows the other co-heirs to exercise legal redemption by reimbursing the buyer within one month from written notice of the sale.

Several generations of estates remain unsettled

If a grandfather died, then one of his children died before the grandfather’s estate was settled, two estates may now require settlement. The deceased child’s hereditary share passes to that child’s own heirs.

The family may need:

Separate estate tax filings;
Separate settlement documents;
Multiple publications;
Sequential eCARs; and
A carefully traced family tree covering each death.

Skipping an intermediate estate creates title defects that often surface only when the property is sold.

The property is untitled

A tax declaration is evidence of a claim and tax payment, but it is not the same as a Torrens title. Partitioning untitled property may require examination of:

Deeds of acquisition;
Survey plans;
Possession and boundary evidence;
Patent or land disposition records;
Previous tax declarations;
Adverse occupants; and
Whether the land remains part of the public domain.

An extrajudicial settlement cannot create ownership that the deceased never legally had.

The land cannot legally be subdivided

A proposed physical partition may fail because of:

Minimum lot-size rules;
Zoning restrictions;
Lack of legal access;
Agricultural land regulations;
Agrarian reform restrictions;
Unapproved subdivision plans; or
Technical descriptions that do not close.

A licensed geodetic engineer and the relevant planning, assessor, Registry of Deeds, DENR, LRA, or DAR offices may need to review the proposed division.

Documents Commonly Required

Category	Typical documents
Death and identity	PSA death certificate, valid IDs, TINs
Proof of heirship	PSA birth and marriage certificates, adoption records, filiation documents
Real property	Title, tax declarations, tax clearance, survey plan, technical description
Bank deposits	Bank certification of balance as of date of death
Vehicles	Certificate of Registration, Official Receipt, valuation
Shares and businesses	Stock certificates, corporate secretary’s certification, financial records, valuation
Settlement	Deed of Extrajudicial Settlement, Affidavit of Self-Adjudication, or court order
Publication	Newspaper copies, affidavit of publication, receipt
BIR	Form 1801, proof of payment, eCAR, supporting deduction documents
Local government	Transfer tax receipt, real property tax clearance
Overseas execution	Consular notarization or locally notarized and apostilled documents
Representative	Notarized Special Power of Attorney

Typical Costs and Timelines

The cost depends more on the number, location, value, and condition of the assets than on the number of pages in the settlement.

Item	What affects the cost or duration
PSA and government certifications	Number and type of records required
Notarial fees	Complexity, number of signatories, property value, and local practice
Publication	Newspaper, length of notice, and location
Estate tax	Date of death, net taxable estate, deductions, interest, and penalties
Local transfer tax	Property value and applicable local ordinance
Registry of Deeds fees	Number and value of properties and titles issued
Survey and subdivision	Land area, boundaries, terrain, approvals, and technical issues
Court filing fees	Assessed value, value of claims, and relief requested
Judicial expenses	Publication, service of summons, commissioners, appraisal, and hearings

A straightforward extrajudicial settlement with complete records and cooperative heirs commonly takes around two to six months. It may take six months to more than a year when:

Heirs are abroad;
Records contain inconsistent names;
The estate involves old deaths;
Titles are missing;
Several estates must be settled;
BIR valuations are disputed;
Land must be subdivided; or
Minors or incapacitated heirs are involved.

A contested judicial partition may take one to three years or longer, depending on service of summons, court congestion, appeals, property surveys, accounting disputes, and the number of parties.

Special Considerations for Heirs Abroad and Foreign Nationals

Signing documents outside the Philippines

An heir abroad may ordinarily:

Sign before a Philippine Embassy or Consulate; or
Sign before a local notary and obtain an apostille from the competent authority of a country participating in the Apostille Convention.

The Philippine Embassy in Washington explains the two common methods in its guidance on notarization and apostille procedures.

An overseas heir may also issue a Special Power of Attorney authorizing a representative in the Philippines to sign or process documents, provided the power expressly covers the intended acts.

Banks, the BIR, and Registries of Deeds may require original apostilled or consularized documents rather than scanned copies.

Foreign decedent’s national law may govern the shares

Article 16 of the Civil Code provides that the order of succession, amount of successional rights, and intrinsic validity of testamentary provisions are governed by the deceased person’s national law, regardless of the nature or location of the property.

Therefore, if the deceased was a foreign citizen, Philippine intestate share formulas may not automatically apply. The heirs may have to prove the foreign succession law through authenticated statutes, official legal materials, or competent evidence acceptable to the Philippine court or agency.

Foreign heirs and Philippine land

Article XII, Section 7 of the 1987 Constitution generally prohibits foreigners from acquiring private land, but expressly recognizes an exception for hereditary succession.

A foreign national may therefore inherit Philippine private land through lawful intestate succession. However, later transfers, consolidation arrangements, donations, or purchases involving that land must still comply with constitutional restrictions.

Every heir, including a foreign heir, will normally need a Philippine TIN for BIR estate processing.

Frequently Asked Questions

Can one heir refuse an extrajudicial settlement?

Yes. An extrajudicial settlement requires agreement and participation. The other heirs cannot force the refusing heir to sign. Any co-heir may instead seek judicial partition.

Do all heirs have to sign the extrajudicial settlement?

Yes, all lawful heirs whose interests are affected should participate personally or through properly authorized representatives. A settlement signed by only selected heirs cannot validly extinguish an omitted heir’s rights.

Can the heirs divide the estate equally even when the legal shares are unequal?

The heirs may structure an agreed partition, but transfers beyond each person’s legal entitlement can create donation, sale, or tax consequences. The deed should clearly show whether differences are supported by cash payments, exchanges, or gratuitous transfers.

Can the family sell the inherited property before transferring the title?

A sale can sometimes be incorporated into an extrajudicial settlement with sale, but every person holding an interest must properly participate. Buyers, banks, and Registries of Deeds commonly require estate tax settlement, an eCAR, publication, and complete transfer documents before recognizing the sale.

Can an illegitimate child inherit from the father?

Yes, provided filiation is legally established. The child’s birth certificate, written acknowledgment, public document, final judgment, or other evidence permitted by the Family Code may become critical. An illegitimate child generally receives one-half of the share of a legitimate child when they inherit together.

Can an omitted heir still claim after two years?

Possibly. The two-year period under Rule 74 protects creditors and participants in specified circumstances, but it does not automatically bind a person who never participated and had no proper notice. Fraud, concealment, possession, title registration, and the type of action filed can affect the applicable period.

What if the only property is one family house?

The heirs may keep it in co-ownership, assign it to one heir who pays the others, sell it and divide the proceeds, or ask a court to partition or sell it. A house that would lose substantial value through physical division is usually handled through buyout or sale.

What if one heir lives abroad and cannot travel?

The heir may execute the settlement or a Special Power of Attorney before a Philippine consular officer or through local notarization followed by an apostille where applicable. The document should specifically authorize estate settlement, BIR processing, title transfer, and any sale or waiver intended.

Can an heir demand partition at any time?

As a general rule, a co-heir cannot be forced to remain indefinitely in co-ownership. Article 1083 permits an heir to demand division, subject to valid restrictions, agreements to maintain co-ownership for a permitted period, and legal restrictions affecting the property.

What happens if estate tax has not been paid?

The BIR will generally not issue the eCAR needed to transfer registered assets. Tax, interest, surcharge, and compromise penalties may accumulate, and banks or registries may refuse to release or transfer the property.

Key Takeaways

Intestate heirs initially own the estate in common; they do not automatically own separate physical assets.
The surviving spouse’s share in community or conjugal property must be separated before computing inheritance.
Every lawful heir—including legally recognized illegitimate and adopted children—must be identified.
An extrajudicial settlement requires agreement, a notarized public instrument, publication, tax compliance, and registration.
Publication does not erase the rights of a known heir who was excluded.
Estate debts and taxes should be settled before final distribution.
If one heir refuses or the heirs dispute ownership or shares, judicial partition is available.
Overseas documents usually require consular notarization or local notarization followed by an apostille.
Foreign heirs may inherit Philippine private land through intestate succession, but later transfers remain subject to constitutional restrictions.
The partition is complete in practical terms only after the BIR, local government, Registry of Deeds, banks, and other asset-holding institutions have recorded the transfers.