A legal article on probate, settlement of estate, rights of heirs and devisees, payment of debts and taxes, partition, and the actual transfer of inherited property under Philippine law

In the Philippines, inherited assets do not pass from the deceased to the heirs and beneficiaries under a will by mere private agreement or simple possession alone. A will must first be treated according to the law on succession, and the estate must usually pass through probate and estate settlement before inherited assets can be validly distributed and transferred in the ordinary legal sense.

That is the central rule.

A person may leave a will naming heirs, devisees, or legatees, but the transfer of inherited assets remains subject to several controlling legal requirements, including:

the intrinsic and formal validity of the will;
the requirement of probate;
the protection of compulsory heirs and their legitimes;
the payment of debts, funeral expenses, administration expenses, and estate taxes;
the proper inventory, valuation, and settlement of the estate;
and the issuance of the correct transfer documents for each kind of asset.

So in Philippine law, a will is not self-executing in the broad practical sense. It is legally powerful, but it must operate through the formal law of succession and estate settlement.

This article explains the process comprehensively in the Philippine context.

I. Governing legal framework

The transfer of inherited assets under a will in the Philippines is principally governed by:

the Civil Code of the Philippines on succession;
the Rules of Court on probate and settlement of estates;
tax laws and regulations governing estate tax;
land registration and registry rules for real property;
special laws and regulations for bank deposits, corporate shares, vehicles, and other property;
and related jurisprudential doctrines on probate, partition, heirship, legitime, collation, and administration.

In legal terms, this field is part of testate succession, meaning succession under a will.

II. What a will does, and what it does not do

A will is the legal instrument by which a person, called the testator or testatrix, disposes of property to take effect upon death, subject to the limitations of law.

A will may:

institute heirs;
designate devisees of real property;
designate legatees of personal property;
impose conditions, charges, or modes within legal limits;
name an executor;
recognize certain children or relatives where the law allows;
direct certain acts concerning funeral, administration, or disposition;
and distribute the free portion of the estate.

But a will does not automatically do away with:

the rights of compulsory heirs;
the requirement of probate;
the payment of debts and charges;
tax compliance;
or the procedural rules for the transfer of titled and regulated assets.

A will is therefore the legal starting point of testate transfer, not always the final step.

III. Testate succession versus intestate succession

This distinction is fundamental.

A. Testate succession

This occurs when the decedent left a valid will governing all or part of the estate.

B. Intestate succession

This occurs when there is no valid will, or where the will does not dispose of the whole estate, or where other legal grounds result in property passing by operation of law.

C. Mixed succession

Part of the estate may pass under the will, and another part by intestacy.

This matters because even where a will exists, not every asset necessarily transfers exactly as the will says. If the will is partially ineffective, void in part, or insufficient to cover all assets, some property may still pass by intestate rules.

IV. The first indispensable step: probate of the will

In Philippine law, no will shall pass either real or personal property unless it is proved and allowed in accordance with the Rules of Court. This is one of the most important rules in succession law.

That means a will must generally be submitted to probate before rights under it can be judicially recognized and enforced.

A. What is probate?

Probate is the judicial process by which the court determines whether the will:

was executed in accordance with law;
was made by a person with testamentary capacity;
was not the product of force, intimidation, undue influence, or similar vitiating factors;
and is entitled to allowance.

B. Why probate is necessary

Probate serves several functions:

it authenticates the will;
it protects heirs, creditors, and the public;
it determines whether the instrument is legally operative;
and it provides the foundation for the administration and transfer of the estate.

C. Probate is generally mandatory

As a general rule, even if all heirs agree privately that the will is genuine, the will still must be probated if rights are to be claimed under the will as a will.

This is a critical point. Private recognition is not a substitute for probate where the law requires judicial allowance of the testamentary instrument.

V. Kinds of wills recognized in Philippine law

The law generally recognizes two principal kinds of wills:

1. Notarial will

This is the ordinary attested will executed with the formal requirements prescribed by law, including subscription, attestation, and acknowledgment.

2. Holographic will

This is a will entirely written, dated, and signed by the hand of the testator.

The type of will matters because the manner of proving it in probate differs.

VI. Formal validity of the will

Before assets can be transferred under a will, the will must be formally valid.

A. Notarial wills

A notarial will must generally comply with strict formal requirements regarding:

writing;
language understood by the testator;
signature by the testator;
signatures of attesting witnesses;
attestation clause;
acknowledgment before a notary public;
and required placement and manner of signatures.

Because wills are solemn acts, substantial defects in formalities may invalidate the will.

B. Holographic wills

A holographic will must generally be:

entirely handwritten by the testator,
dated by the testator,
and signed by the testator.

If these essential requirements are missing, the will may fail.

C. Consequence of formal invalidity

If the will is denied probate for formal invalidity, the estate or the affected portion of it may pass by intestate succession unless another valid testamentary disposition exists.

VII. Testamentary capacity and voluntariness

Even a formally proper will may fail if the testator lacked legal capacity or acted under improper pressure.

A. Testamentary capacity

The testator must have the legal capacity required by law at the time of execution. In essence, the testator must be of sound mind and legally competent to make a will.

B. Freedom from improper pressure

A will may be denied probate if procured by:

undue influence,
duress,
fraud,
coercion,
or similar wrongful conduct.

If the will fails on these grounds, the intended transfer of assets under it may collapse.

VIII. Intrinsic validity: the will may be valid, but some dispositions may still fail

Probate generally concerns extrinsic validity, meaning whether the will was properly executed and is authentic. But even if the will is probated, certain dispositions inside it may still be invalid on intrinsic grounds.

This commonly happens when the will:

impairs the legitime of compulsory heirs;
makes impossible, unlawful, or void conditions;
disposes of property not subject to valid testamentary disposition;
includes substitutions or fideicommissa beyond legal limits;
or attempts dispositions contrary to law, morals, or public policy.

So the transfer of inherited assets may still be adjusted after probate if the testamentary distribution violates substantive succession law.

IX. Compulsory heirs and legitime: the biggest limitation on testamentary freedom

This is one of the most important parts of Philippine succession law.

A person in the Philippines does not have unlimited freedom to give away the whole estate by will. Certain heirs called compulsory heirs are protected by law and are entitled to a reserved portion called the legitime.

A. Who are compulsory heirs?

Depending on the surviving family situation, compulsory heirs may include:

legitimate children and descendants;
legitimate parents and ascendants, in certain cases;
the surviving spouse;
illegitimate children, under the law;
and in proper cases, other compulsory heirs recognized by law.

B. What is legitime?

Legitime is the part of the estate that the testator cannot freely dispose of because the law reserves it for compulsory heirs.

C. Effect on transfer under a will

If the will gives too much to one beneficiary and thereby reduces the legitime of compulsory heirs, the excessive testamentary dispositions may be reduced.

So even after probate, assets cannot simply be transferred exactly according to the will if doing so would violate legitime rights.

D. Free portion

Only the free portion may be disposed of freely by will after respecting the legitimes of compulsory heirs.

This means the transfer of inherited assets under a will often requires a prior legal computation of:

gross estate,
net hereditary estate,
legitimes,
and free portion.

X. Institution of heirs, devisees, and legatees

A will may transfer assets in different ways.

A. Heirs

An heir succeeds to the whole estate, an aliquot part, or a universal portion of the inheritance.

B. Devisees

A devisee receives a specific item of real property.

C. Legatees

A legatee receives a specific item of personal property.

This distinction matters because the mechanics of transfer may differ.

For example:

a universal heir may receive an undivided share in the estate pending partition;
a devisee may claim a specifically identified parcel of land;
a legatee may receive a specified car, jewelry, bank amount, or shares.

XI. The estate as a separate mass before distribution

At death, the decedent’s property does not instantly become physically divided among beneficiaries. Before partition and distribution, the estate is treated as a legal mass subject to administration, debts, charges, and rights of co-heirs.

This has several consequences:

beneficiaries do not automatically become entitled to exclusive physical possession of specific assets merely because named in a will;
the estate must first answer for obligations and expenses;
specific devises and legacies may be subject to reduction or adjustment;
and title transfer of specific assets usually waits until the estate is settled or the court authorizes delivery.

XII. Opening of succession and vesting of rights

As a general civil-law principle, succession is transmitted from the moment of death. This means hereditary rights arise at death.

But this does not mean beneficiaries can ignore probate and administration. The rights may vest in principle from death, yet the actual enforcement, partition, and formal transfer of assets remain subject to legal process.

So one must distinguish:

substantive transmission of hereditary rights at death, and
procedural transfer, delivery, and registration of specific assets, which usually require settlement formalities.

XIII. Venue and filing of probate proceedings

A petition for probate is filed in the proper court according to the residence of the decedent or the location of the estate, depending on the circumstances and applicable rules.

The case may involve:

allowance of the will;
issuance of letters testamentary to the named executor;
or appointment of an administrator if appropriate.

The proper venue matters because probate orders and settlement proceedings must come from the court with jurisdiction over the estate.

XIV. Who may initiate probate or settlement?

Probate may be initiated by an interested person, such as:

the named executor,
an heir,
a devisee or legatee,
a creditor,
or another person with a direct legal interest in the will or estate.

A person holding a will is generally expected to deliver it to the court or proper authority rather than suppress it.

XV. Notice, hearing, and opposition

Probate is not an ex parte private registration of a document. It generally involves:

filing of the petition,
notice to heirs and interested persons,
publication or service where required,
hearing,
and the opportunity for opposition.

Opposition may be based on grounds such as:

improper execution,
forgery,
lack of testamentary capacity,
undue influence,
fraud,
revocation,
or the existence of a later will.

Only after the court allows the will does the estate proceed as a testate estate.

XVI. The executor: central figure in transferring inherited assets

A will often names an executor. Once qualified and appointed, the executor becomes the person primarily charged with implementing the will and administering the estate, subject to the court’s supervision.

A. Functions of the executor

The executor generally:

takes charge of estate administration;
gathers and preserves the assets;
prepares inventory and appraisal;
pays debts and expenses;
handles claims;
accounts to the court;
and eventually facilitates distribution to those entitled under the will and law.

B. Letters testamentary

If the named executor is competent and qualified, the court may issue letters testamentary.

C. If no executor can serve

If there is no executor, or the named executor cannot or will not serve, an administrator may be appointed instead. The estate may still proceed, but the process becomes one of court-supervised administration without the chosen executor effectively acting.

XVII. Bond, qualification, and duties of the executor

The executor may be required to qualify, post bond where required, and faithfully perform the duties of office. The executor is not free to distribute estate assets according to personal preference.

The executor acts under fiduciary duty and court supervision. Improper early delivery of assets, concealment, favoritism, or dissipation of property may lead to removal or liability.

XVIII. Inventory and appraisal of estate assets

Before lawful distribution, the estate must generally identify what property belongs to it.

This includes an inventory of:

real property;
bank deposits;
shares of stock;
vehicles;
business interests;
personal property;
receivables;
jewelry and valuables;
and other transmissible assets.

Valuation matters for several reasons:

estate tax;
legitime computation;
fairness in partition;
and determination of whether specific devises can be satisfied.

An incomplete inventory can distort the entire transfer process.

XIX. Debts, expenses, and charges must be settled first

One of the most misunderstood points is that beneficiaries under a will do not necessarily receive their assets ahead of estate obligations.

Before final transfer, the estate is generally liable for:

funeral expenses;
expenses of administration;
valid debts of the decedent;
taxes;
and other lawful charges.

Thus, a devisee named to receive a house or a parcel of land may still have to wait if the estate must satisfy debts or charges first.

If necessary, property may be sold or applied to estate obligations, subject to law and court approval where required.

XX. Claims against the estate

Creditors may file claims against the estate within the periods fixed by the settlement process. The court and executor must determine which claims are valid.

This step matters because the estate that can be distributed under the will is not simply the decedent’s gross assets. It is the net estate after lawful charges.

So the transfer of inherited assets under a will is always subject to the estate’s prior liabilities.

XXI. Abatement and reduction of testamentary gifts

If the estate is insufficient, the testamentary dispositions may not all be delivered exactly as written. Certain gifts may be reduced, abated, or adjusted to satisfy:

debts,
administration expenses,
taxes,
and compulsory heirs’ legitimes.

Therefore, a beneficiary named in a will is not always guaranteed to receive the exact asset or full value originally contemplated.

XXII. Estate tax and the transfer of inherited assets

No discussion of transferring inherited assets is complete without estate tax.

A. Estate tax is a major practical requirement

Before many assets can be effectively transferred or registered, the estate must comply with estate tax requirements and obtain the appropriate tax clearance documents under current tax administration practice.

B. Why this matters

Even a valid will and valid probate order do not by themselves complete the transfer in practice if tax compliance has not been accomplished.

C. Estate tax return and payment

The estate or responsible parties must file the required estate tax return and pay the estate tax due within the legal period, subject to extensions or amnesty regimes when applicable under special laws.

D. Electronic and administrative compliance

In modern practice, revenue compliance involves documentary submissions, valuation documents, proof of death, proof of heirship or will, and the authority for transfer.

Without revenue compliance, registries, banks, and corporate transfer agents may refuse transfer.

XXIII. Extrajudicial settlement is generally not the normal route when there is a will

Philippine law allows extrajudicial settlement only in limited cases, usually when the decedent left no will, no debts, and the heirs agree, with compliance with publication and other requirements.

Where a will exists and rights are claimed under it, the general rule is probate, not ordinary extrajudicial settlement under the no-will framework.

This is a crucial point. Parties cannot simply bypass probate by calling a will “agreed upon” and proceeding as though the estate were intestate, at least not without significant legal risk.

XXIV. Partition and distribution under the will

Once the will is probated, the estate inventoried, obligations paid, and rights determined, the estate may be partitioned and distributed.

A. Partition

Partition is the act of assigning to each heir, devisee, or legatee the property or share belonging to that person.

B. Judicial versus agreed partition

Partition may be:

judicially approved by the probate court,
implemented through the executor’s project of partition,
or agreed upon by interested parties subject to court approval where required.

C. Project of partition

A project of partition typically sets out:

the assets of the estate,
the shares or specific items for each beneficiary,
compliance with legitime,
payment of obligations,
and the final proposed allocation.

Only after this stage can many assets be properly transferred into individual names.

XXV. Delivery of specific devises and legacies

A person named to receive a particular asset under a will does not always get immediate possession upon death. Delivery usually depends on the stage of administration and whether the asset remains available after satisfaction of estate obligations and legitime requirements.

A. Devise of land

A specific parcel of land may be transferred to the devisee once the will is probated, the devise is validated, tax compliance is done, and proper registry documents are completed.

B. Legacy of personal property

A specific car, jewelry item, or share package may likewise be delivered when legally ripe for distribution.

C. If the thing no longer belongs to the estate

A devise or legacy may fail if the asset is no longer part of the estate or the testamentary gift is otherwise ineffective under law.

XXVI. Transfer of real property under a will

Real property is one of the most document-intensive aspects of estate transfer.

A. Requirements in principle

To transfer titled real property inherited under a will, the parties usually need:

the probated will and relevant court orders;
death certificate;
tax clearances and estate tax compliance documents;
project of partition or order of distribution, where applicable;
owner’s duplicate title and related title documents;
tax declarations and real property tax clearances;
and the appropriate registry instruments.

B. Registration with the Registry of Deeds

The transfer of title becomes effective in the land registration system through proper registration. Depending on the exact posture, the Registry of Deeds may require:

the court order allowing the will;
letters testamentary or proof of authority;
order approving partition or adjudication;
deed or instrument of adjudication where appropriate;
tax clearance documents;
and the surrender of existing title documents.

C. New title in the name of beneficiary

After lawful registration, a new Transfer Certificate of Title or Condominium Certificate of Title may be issued in the name of the devisee, heir, or co-heirs, depending on the nature of the distribution.

D. Untitled land

For untitled property, the issues may be more complicated because transfer depends on tax declarations, possession history, proof of ownership, and sometimes separate title proceedings.

XXVII. Transfer of bank deposits

Bank deposits of a deceased person cannot ordinarily be freely withdrawn by named heirs just because a will exists.

A. Banks require legal authority

Banks usually require documentary proof such as:

death certificate;
court orders or settlement documents;
tax compliance documents;
proof of authority of the executor or administrator;
and beneficiary identification.

B. Estate tax and withdrawal restrictions

Financial institutions commonly require compliance with tax rules and legal settlement requirements before releasing funds. Even where there is urgency, informal family agreement is usually insufficient.

C. Joint accounts

Joint accounts create additional issues. The terms of the account, the contributions, survivorship arrangements if legally recognized in context, and succession rules may all matter.

XXVIII. Transfer of shares of stock

If the decedent owned corporate shares, transfer requires more than possession of stock certificates.

Typical requirements include:

probated will and settlement documents;
court authority or partition documents;
estate tax compliance;
surrender and cancellation of stock certificates where needed;
endorsement requirements;
corporate secretary’s recording of transfer in the books;
and compliance with corporate bylaws and regulations.

Without recording in the corporate books, legal transfer may remain incomplete for many purposes.

XXIX. Transfer of vehicles and other registered movables

Vehicles and similar registered assets generally require:

proof of death;
probated will and authority of the estate representative;
estate tax compliance;
release or adjudication documents;
and compliance with the relevant agency’s registration requirements.

A beneficiary cannot safely assume that mere possession of the vehicle equals lawful transfer of ownership.

XXX. Business interests, partnerships, and sole proprietorship assets

Business-related assets may be especially complicated.

A. Sole proprietorship

Its assets generally form part of the estate.

B. Partnership interest

The transfer of the decedent’s rights may depend on the partnership agreement and applicable law.

C. Corporate interests

Shares pass by succession, but corporate formalities still govern registration.

D. Ongoing business operations

The executor or administrator may need authority to continue, wind up, or preserve business value pending settlement.

Transfer under a will in these cases often requires not only probate but also close examination of commercial documents.

XXXI. Foreign wills and assets in the Philippines

A will executed abroad may still affect assets in the Philippines, but special rules apply.

A foreign will generally cannot simply be used directly for transfer without the required recognition or probate-related proceedings in Philippine courts when Philippine assets are involved.

Where a foreign judgment or probate decree exists, additional Philippine proceedings may still be needed before local transfer of assets can be fully implemented.

This area becomes especially important for:

dual-national or foreign decedents,
Filipinos who executed wills abroad,
and estates with cross-border assets.

XXXII. Revocation, codicils, and multiple wills

Transfer under a will can be disrupted by later instruments.

A. Revocation

A will may be revoked expressly or by implication in the manner allowed by law.

B. Codicil

A codicil supplements or modifies a will and may alter the distribution of assets.

C. Multiple wills or inconsistent instruments

If more than one testamentary document exists, the court may need to determine which controls, whether one revokes the other, and how the instruments interact.

No asset transfer should proceed casually where testamentary documents conflict.

XXXIII. Preterition, disinheritance, and omitted compulsory heirs

The will may also be challenged because of the treatment of compulsory heirs.

A. Preterition

This generally involves the total omission in the direct line of a compulsory heir, with important legal consequences for the institution of heirs.

B. Disinheritance

A compulsory heir may be disinherited only for legal causes and in the manner prescribed by law.

C. Effect on transfer

If disinheritance is invalid, or preterition exists, the testamentary distribution may be modified substantially.

Thus, before assets are transferred under a will, counsel and the court must often examine whether compulsory heirs have been lawfully treated.

XXXIV. Acceptance and repudiation of inheritance

A beneficiary under a will is not always forced to accept.

A. Acceptance

The heir, devisee, or legatee may accept the inheritance.

B. Repudiation

The beneficiary may repudiate it, usually through the proper legal form.

This matters because the project of partition and transfer documents must reflect who actually accepts, declines, or becomes substituted under law.

XXXV. Rights of co-heirs before partition

Before final partition, co-heirs generally hold the estate in a kind of co-ownership over the hereditary mass, subject to administration.

This means:

no single heir ordinarily owns a particular specific property exclusively merely because he expects it under the will, unless the law and proceedings already support that status;
acts of exclusive appropriation may be premature or unlawful;
fruits and expenses may need accounting;
and the executor’s control may supersede unilateral family action.

XXXVI. Simultaneous possession versus formal title transfer

A common real-life issue is that heirs or beneficiaries may already be physically using inherited property even before formal transfer.

For example:

a devisee may already be living in the house;
a son may already be managing the farm;
a widow may already be using the bank funds informally.

But physical possession is not the same as legal transfer. Without probate and settlement, the arrangement may remain vulnerable to challenge, tax issues, registry refusal, and disputes among heirs or creditors.

XXXVII. Sale by heirs before settlement

Heirs or beneficiaries sometimes try to sell estate property before formal settlement and transfer. This is risky.

While hereditary rights may arise at death, the ability to validly sell a specific asset depends on the seller’s actual legal share, the stage of settlement, and whether the specific property has already been adjudicated.

A person may be able to assign hereditary rights in some contexts, but that is not the same as validly conveying a definite titled asset free from challenge.

When a will is involved, the risks are even greater if probate has not yet occurred.

XXXVIII. Rights of creditors versus rights of beneficiaries

The beneficiaries named in a will are not superior to valid estate creditors in the order of lawful settlement. Creditors may force resort to estate assets before beneficiaries can enjoy final transfer.

This is why a will cannot be used to defeat legitimate debts.

XXXIX. Small estates and simplified procedures

In some situations, the Rules of Court provide simplified procedures for smaller estates. But even then, the existence of a will generally means the testamentary instrument must still be properly recognized according to law.

Simplification of procedure does not erase the need to respect probate, creditor rights, tax rules, and legitime.

XL. Contests among heirs, devisees, and legatees

The transfer of inherited assets under a will commonly becomes contentious because of disputes over:

validity of the will;
authenticity of signatures;
testamentary capacity;
undue influence;
omitted heirs;
valuation of property;
whether an asset really belongs to the estate;
whether a specific devise has been revoked or adeemed;
possession of title documents;
and the proposed partition.

Until these disputes are resolved, final transfer of the assets may be delayed.

XLI. The doctrine that probate courts generally focus first on the will’s due execution

In probate, the court’s immediate concern is generally the due execution and authenticity of the will. Questions of intrinsic validity, ownership of particular assets, or exact shares may arise later in administration or separate proceedings as necessary.

This sequencing matters. An heir may not defeat probate merely by arguing that a particular disposition is substantively unfair; the court may first allow the will, then later address legitime or partition issues.

XLII. Executor’s assent and court authority in delivery

As a practical matter, delivery of assets under a will generally occurs through:

the executor or administrator;
with court supervision;
after inventory, claims, and tax compliance;
and under a project of partition or order of distribution where required.

The executor is not merely a messenger. The executor’s assent and authority are central to proper transmission of possession and title.

XLIII. If there is no need for prolonged administration

In some cases, once the will is probated and there are no serious debts or contests, the estate may move relatively efficiently toward distribution. But even then, the legal sequence remains important:

probate of will;
qualification of estate representative if needed;
identification of heirs and beneficiaries;
inventory and valuation;
payment of obligations and tax compliance;
partition or adjudication;
transfer and registration of each asset.

Skipping steps creates future title problems.

XLIV. Documents commonly required in practice

Although exact requirements vary by court, agency, or asset type, the transfer of inherited assets under a will often requires some combination of the following:

death certificate;
original will or authenticated copy;
court order allowing probate;
letters testamentary or letters of administration;
inventory and appraisals;
estate tax return and proof of payment;
tax clearances or authorizing documents from revenue authorities;
project of partition or order of distribution;
title documents for land;
corporate records for shares;
bank forms and release requirements;
IDs and tax identification documents of beneficiaries;
and receipts or proof of payment of registration fees and local taxes where applicable.

XLV. Practical errors that commonly derail transfer

Many estate transfers fail or are delayed because families make one or more of these mistakes:

treating the will as self-executing without probate;
ignoring compulsory heirs and legitime;
distributing assets before paying debts and taxes;
attempting private transfers of titled property without court basis;
withholding the will;
failing to inventory all assets;
overlooking claims of omitted heirs or illegitimate children;
failing to regularize title documents;
assuming possession equals ownership;
and neglecting estate tax compliance.

These mistakes often produce later litigation, tax penalties, or nullified transfers.

XLVI. The effect of a valid will on intestate heirs

A valid will generally controls the distribution of the free portion and valid testamentary dispositions. Intestate heirs do not simply override the will. But where compulsory heirs exist, the will must bend to legitime. And where the will is silent, void in part, or ineffective as to some assets, intestate succession may still fill the gap.

Thus, the actual transfer of inherited assets under a will may be partly testate and partly intestate.

XLVII. Final legal conclusion

In the Philippines, the transfer of inherited assets under a will is governed not by private convenience but by the law of testate succession, probate, estate administration, payment of obligations, tax compliance, and lawful partition. A will is essential, but it is generally not enough by itself to move property into the names of beneficiaries.

The legal sequence is the key:

the will must be proved and allowed in probate;
an executor or proper estate representative must administer or settle the estate where required;
debts, expenses, taxes, and legitimes must be respected;
the estate must be partitioned or distributed according to the will as limited by law; and
each asset must be transferred using the proper documentary and registration process.

For real property, that means registry compliance and title transfer. For bank deposits, that means lawful release and tax compliance. For shares, that means transfer in the corporate books. For vehicles and other registered assets, that means agency-level transfer. For all of them, the will must first stand on a lawful probate foundation.

That is the real legal architecture of transferring inherited assets under a will in the Philippines: death opens succession, but probate and settlement make inheritance legally transferable in practice.