Here’s a practitioner-style explainer on the land inheritance rights of former Filipino citizens (i.e., Filipinos who lost PH citizenship through naturalization abroad). This is written for heirs, in-house counsel, notaries, and conveyancing teams. No web sources used—this relies on the 1987 Constitution, the Civil Code, key special laws (BP 185, the Foreign Investments Act as amended, the Anti-Dummy Law), and standard Philippine practice.

1) The constitutional baseline

General ban on alien land ownership. As a rule, non-citizens cannot acquire private land in the Philippines.
Constitutional exception—“hereditary succession.” Private land may pass to a foreigner by hereditary succession. This carve-out applies whether the heir is a foreigner generally or a former Filipino.
Effect: A former Filipino may inherit Philippine private land without area limits under the constitutional exception (intestate or testamentary), even if they have not re-acquired PH citizenship.

This is distinct from purchase/assignment of land, which remains restricted. The hereditary-succession exception pertains to inheritance, not voluntary sale.

2) Former Filipinos vs. current Filipinos (and RA 9225)

If you re-acquire PH citizenship under the Citizenship Retention and Reacquisition Act of 2003 (RA 9225), you are again fully qualified to own private land without the “former Filipino” caps.
If you remain a foreign citizen (but a former natural-born Filipino), you still enjoy:
- Inheritance rights (no constitutional area cap).
- Statutory purchase caps outside inheritance, e.g., for residential or business use (see §5).

3) What counts as “hereditary succession”

Intestate succession (no will) and testamentary succession (by will) are both forms of hereditary succession.
A Filipino may validly devise Philippine land to a foreign or former-Filipino heir by will; an alien’s capacity to inherit is recognized, subject to public-policy land restrictions (the constitutional exception allows it).

Practical note: If the will was executed abroad, title to PH land passes only after probate/reprobate in a Philippine court (see §9).

4) Co-heirs, partitions, and the “excess share” trap

When multiple heirs (Filipino and foreign) inherit pro indiviso (co-ownership), they may later partition.
A foreign/former-Filipino heir may take exclusive title up to their hereditary share.
If a partition awards more than their hereditary share (e.g., a buy-out), the excess is a purchase subject to the foreign ownership limits (or prohibited if not within a former-Filipino purchase cap).
Tip: Keep partition awards aligned with legitimes and computed shares to avoid turning a partition into a restricted acquisition.

5) Non-inheritance acquisitions by former Filipinos (for context)

Outside inheritance, special laws let former natural-born Filipinos (who remain foreign citizens) buy limited land:

For residence (BP 185): up to 1,000 sq m of urban land or 1 hectare of rural land.
For business (Foreign Investments Act, as amended): up to 5,000 sq m urban or 3 hectares rural.
These caps do not apply to inheritance; they matter only when buying or receiving by donation.

6) What land can be inherited?

Private lands (titled/registrable) may pass by hereditary succession to a former Filipino.
Public domain lands cannot be newly acquired by aliens; but once patented/titled (i.e., now private), they may pass by inheritance.
Homestead/free patents sometimes carry anti-alienation clauses (e.g., 5-year bans, or “only by hereditary succession”). When inheritance is expressly allowed, a foreign heir can take—but watch for subsequent transfer limits.

7) Special regimes and restrictions that can override or complicate inheritance

Agrarian Reform (CARP/CLOA lands). CARP-awarded land often restricts transfers (e.g., 10-year non-transferability except to heirs, and qualifications as farmer-beneficiary). If an heir is not a qualified beneficiary, post-transfer compliance questions arise (possible cancellation/redistribution or required disposition).
Ancestral domains/indigenous lands. Separate rules under IP statutes apply.
Subdivision/condominium rules. Alien ownership of condo units is capped at 40% per condominium corporation. Inheritance of a condo unit by a foreigner is allowed, but project-level foreign cap must not be breached.
Anti-Dummy Law. No “dummy” arrangements. A former Filipino who is now an alien cannot front for other aliens to hold land; criminal penalties apply.

8) Choice-of-law in succession (and how it meets PH land policy)

Civil Code rule: The order of succession, legitime, and amount of successional rights are governed by the national law of the decedent, wherever the property is located.
But: Philippine land policy (constitutional ownership rules) still controls title transfer and registration of PH land. The hereditary-succession exception is the mechanism that reconciles these.

Practical outcomes:

A foreign/former-Filipino heir may take Philippine land by inheritance, consistent with the decedent’s national law and the PH constitutional exception.
The form of the will is valid if it complies with Philippine law, the law of the place of execution, or the law of the testator’s nationality at the time of execution—subject to Philippine probate for land.

9) Settlement, tax, and title transfer workflow (step-by-step)

A) Identify the succession track

Testate (with will) → Probate (or reprobate if the will was proved abroad) before a Philippine court to pass PH real property.
Intestate (no will) → Judicial intestate or Extrajudicial Settlement (EJS) if no debts and heirs are of full age (or represented).

B) Tax compliance (BIR)

File the Estate Tax Return; current regime imposes a flat 6% estate tax on the net estate.
Secure TINs for all heirs (including non-resident foreign heirs).
Obtain the Electronic Certificate Authorizing Registration (eCAR) covering each parcel and heir’s share.

C) Transfer and registration

Present eCAR, owner’s duplicate title, tax clearances, probate/EJS documents, and IDs to the Register of Deeds.
For foreign documents (death certs, wills, affidavits), ensure apostille (or consular authentication) and official translations if not in English/Filipino.
ROD issues new titles in the names of the heirs in accordance with the decree/settlement.

D) Post-transfer considerations

Local transfer tax and registration fees apply.
If heirs later sell, 6% capital gains tax (CGT) (or normal income tax if dealer in realty), documentary stamp tax, local transfer tax, and withholding rules will apply to the sale.
Foreign exchange and repatriation: selling as a foreign owner is permitted; proceed through banking channels for repatriation compliance.

10) Mixed-nationality marriages and compulsory heirs

Foreign spouse of a Filipino. The land title is typically in the Filipino spouse’s name (to avoid constitutional issues).
On the Filipino spouse’s death, the foreign spouse may inherit land by hereditary succession (share depends on the property regime and legitimes).
Conjugal/community property. Determine what is conjugal/community vs. exclusive first; partition between estate and surviving spouse precedes distribution to heirs.

11) What a former Filipino can (and cannot) do after inheriting

Can:

Hold title and enjoy the property (use/rent/lease/mortgage).
Lease land long-term to Philippine or foreign lessees (e.g., investor leases).
Sell to qualified buyers (Filipinos; 60% Filipino-owned corporations; former Filipinos buying within caps; foreigners for condo units or via hereditary succession).

Cannot:

Sell Philippine land to a non-qualified foreigner (outside the constitutional and statutory exceptions).
Use dummy arrangements to pass land to ineligible persons or to skirt equity caps in corporations.

12) Risk flags and how to neutralize them

Over-awarding in partitions → Treat any excess over hereditary share as a sale; check if the recipient (former Filipino) is within purchase caps or otherwise qualified; if not, re-balance the partition.
CARP/CLOA land → Verify transfer restrictions and beneficiary qualifications; seek DAR guidance before recording.
Foreign will → Don’t attempt direct registration off a foreign probate; file reprobate in PH to effect a valid transfer of PH land.
Old homestead/free-patent titles → Confirm statutory anti-alienation windows and whether hereditary succession is the only permitted transfer mode in the restriction period.
Corporate holding → If a corporation will take title for estate planning, ensure ≥60% Filipino equity; otherwise, it’s disqualified to own land.

13) Quick decision map (for counsel)

Heir is a former Filipino?
- Yes → Inheritance allowed (no area cap) → go to (2).
Mode of acquisition?
- Inheritance → proceed to probate/EJS → BIR eCAR → ROD.
- Purchase → check former-Filipino caps (residence/business) or reacquire citizenship.
Land type/restrictions?
- CLOA/AGRARIAN/HOMESTEAD/CONDO → apply special rules.
Partition award vs. hereditary share?
- Keep within share to avoid a de facto sale to an alien.

14) Practical checklist (documents)

Proof of former Filipino status (e.g., old PH passport, birth certificate; later naturalization papers).
Death certificate of decedent; will (if any); letters testamentary/administration or EJS.
Heirship proofs (PSA civil registry docs; marriage/birth certificates).
Titles (Owner’s Duplicate), latest tax declarations, realty tax clearances.
BIR: estate tax return, TINs, valuations, eCAR.
Apostilles/translations for foreign docs.

Bottom line

A former Filipino may inherit Philippine private land without area limitations under the constitutional “hereditary succession” exception.
Outside inheritance, purchases/donations are restricted but allowed within statutory caps (residential/business) unless the person reacquires PH citizenship (then full rights return).
Implement cleanly: pick the correct succession track (probate/EJS), clear estate taxes, register with the ROD, respect special land regimes, and avoid dummy/over-award pitfalls in partitions.
For tricky assets (CLOA, homesteads, condos over the 40% foreign cap, or complex cross-border estates), engineer the sequence (probate → tax → registration) and document everything to stand up in audit and land-registration review.