What the law says
Philippine law protects compulsory heirs — legitimate and illegitimate children, the surviving spouse and, in their absence, ascendants — with a legitime fixed by the Civil Code. Only the free portion may be disposed of by will. Illegitimate children inherit half the share of a legitimate child. The estate tax was simplified by the TRAIN law of 2017 to a flat six per cent above a standard deduction, with a further deduction for the family home.
The check that pays off most in the Philippines is a look at the beneficiary designations on pensions, retirement savings and life insurance. These sit outside the will and beat it, and few people amend them after a separation or remarriage.
Intestacy is a poor substitute for a decision. The formula is set by statute, it seldom reflects what partners wanted, and it gives nothing to step-children, nothing to unmarried partners in some places, and no continuity to a business.
Foreign assets make succession harder: each country may require its own procedure for a holiday home or an account held there, and they may not agree on which law governs. Getting advice before buying abroad saves a great deal compared with sorting it out afterwards.
In brief
| Law | Civil Code of the Philippines, Book III |
|---|---|
| Compulsory heirs | Children, surviving spouse, and ascendants in their absence |
| Legitime | Reserved share that a will cannot reduce |
| Illegitimate children | Inherit half the share of a legitimate child |
| Estate tax | Flat 6 % since the TRAIN law of 2017, with standard and family-home deductions |
| Extrajudicial settlement | Possible where there is no will and heirs agree |
Practical steps
- Find the will, then apply for the grant, letters of administration or the local equivalent.
- Work out what the estate is worth, assets passing by nomination or survivorship included.
- Call for creditors if the law says so and settle what is owed before sharing out the estate.
- Lodge the tax returns triggered by the death, and obtain any clearance that is needed.
- Hold back until the claim period ends; then distribute and have the distribution account signed.
Fees and public funding
Expect low court fees but potentially high professional costs, which in a contested estate can exceed the value in dispute. If any estate or inheritance tax exists, exemptions count for more than the headline rate, and the assets that bypass the estate (pensions, insurance, joint accounts) are typically the largest and least examined.
Recent reform
Successive estate tax amnesty laws have allowed families to regularise long-unsettled estates at reduced cost; deadlines have been extended more than once.
Where to turn
- The probate court or registry that has jurisdiction over the estate
- Revenue office, on the returns and clearances that follow a death
- Lawyer referral line of the law society or bar
- Banks, insurers and pension providers, regarding assets that pass outside the estate
- The office of civil registration, for the death certificate and family documents
Good to know
Extrajudicial settlement requires publication in a newspaper of general circulation for three consecutive weeks and a two-year period during which an omitted heir can reopen the distribution.
Frequent questions
Who inherits if there is no will?
In the order the statute lays down, beginning with the spouse or partner and the children and continuing to other relatives.
Do pensions and life insurance form part of the estate?
Generally no. They go to whoever is named on the nomination form, and that designation prevails over the will.
How long does administration take?
For an uncontested estate, often six to eighteen months; a dispute or foreign assets can stretch it considerably.
Can a will be challenged?
Yes, for capacity, undue influence or formality reasons, and in most of these jurisdictions a dependant may also claim provision; time limits are short and strictly applied.
Primary sources
- gov.ph — official government portal