By Margaret Iris E. Gallardo | August 2026

To paraphrase a popular saying, there is nothing certain in this world except death and taxes. But what happens to your hard-earned properties and your loved ones when the time comes? 

In the Philippines, the matter of inheritance is primarily governed by the provisions of the New Civil Code and Family Code. The recipients and distribution of the estate are entirely dependent on whether the deceased has surviving heirs and if he/she left a valid last will and testament. 

When a person dies, he/she either dies intestate (without a will, or with a void or lost will) or testate (with a valid will). If a person dies intestate, the recipients as well as the distribution of the estate are determined by law and will follow the rules on intestate succession under the Civil Code. On the other hand, if a person dies testate and the will is duly proved and allowed by a special court through probate proceedings, the free portion of the estate will be distributed according to the deceased person’s last wishes, subject to the rules on testate succession.  

It must be emphasized that in either case, the law protects the deceased person’s compulsory heirs (such as the surviving spouse and children) and automatically reserves a portion in the estate called legitimes. The rationale behind compulsory or “forced heirs” is explained by the Supreme Court in this manner: 

“The purpose of the legitime is obvious. It is in order to give the force of law to the natural duty of a person to provide for those who because of ties of blood and love of family, he [or she] is in duty bound to leave something. Very often because of passion or because of suggestion, desire, ill will or because of a second marriage, a person forgets his [or her] duty. Hence, the law takes over.” (Macalinao, et al. v. Macalinao, et al., G.R. No. 250613, 3 April 2024) 

Simply put, the legal concept of legitimes in the Philippines was borne of the consideration of “customs and traditions, and to preserve family solidarity.” Thus, a will cannot deprive compulsory heirs of their rightful share in the estate. For as long as the legitimes are preserved, the deceased may bequeath the free portion of his/her estate to whomever he/she desires. In cases of intestacy, the compulsory heirs receive the entire estate – that is, their legitimes plus additional shares from the free portion applying intestate succession rules. 

Understanding succession law in the Philippines is essential. By familiarizing ourselves with these concepts and procedures, individuals can avoid costly year-long legal battles over family land or money, ensure that the distribution of their assets is done according to their wishes and, more importantly, that their loved ones are provided for after their death.