[1] The law that governs the issues on inheritance is the New Civil Code of the Philippines (NCC),

not the Family Code..

[2] Testate or testamentary succession refers to situations where the person dies leaving a last will.
The person who executes a last will is called the testator.
The share in the inheritance is called legitime. The NCC provides forcompulsory heirs or certain
people to whom the testator is obligated to give their legitimes.
In computing the legitimes, the remaining portion of the estate is called the free portion. The
testator can give this portion to anyone.
[3] Legal or intestate succession refers to situations where the person died without a last will; the
share in the inheritance is called intestate share.
[4] Extrajudicial settlement of estate is a voluntary agreement among the heirs partitioning the
estate (free of debts), executed before a notary public, and published once a week for three weeks
in a newspaper of general circulation.
[5] A sole heir claiming the whole estate can file anAffidavit of adjudication by sole heir with the
Register of Deeds (if real property is involved) or with the BIR.
Posted below is a comparative table of legitimes and intestate shares.

Surviving
heir

Illegitimate
children

Legitime

Intestate share

1/3

1/2

1/3

1/2

Surviving spouse
(Remaining 1/3 is
free portion; Art.
894, NCC)
Illegitimate
children

1/4

1/4

1/8

1/4

1/2

1/2

Surviving spouse
Legitimate
parents

(Art. 899, NCC;

testator may freely

dispose of the
remaining 1/8 of the
estate.)
Illegitimate
children

1/4

1/2

1/2

1/2

1/2

1/2

1/4 (taken from the

free portion)

1/2

Legitimate
parents
Legitimate
parents
Surviving spouse

(Art. 893, NCC)

Illegitimate
parents

1/4

1/2

1/4

1/2

Surviving spouse
Illegitimate
children alone

1/2 (divided by
All
number of
illegitimate children)
Remainder is free
portion (Art. 901,
NCC)

Legitimate
parents alone

1/2; remaining half

is free portion (Arts.
889 and 890, NCC)

All

Illegitimate
parents alone

1/2

All

Surviving spouse
alone

1/2, 1/3, 1/2 (Art.

900, NCC)

All

Legitimate
children (or their
descendants)
alone

1/2 (divided by the

number of children)

All

One legitimate

1/2

Remaining half is
free portion (Art.
888, NCC)
1/2

child (or
descendant)
1/4

1/2

Surviving spouse
Remaining 1/4 is
free portion (Art.
892, NCC)
Two or more
legitimate
children (or their
descendants)

1/2 (divided by the

number of children)

Consider spouse as 1
legitimate child and
divide estate by total
number

Equal to the share

of one child
Surviving spouse
Remainder is free
portion (Art. 892,
NCC)

Legitimate child
Illegitimate child

Surviving spouse

Brothers and
sisters (nephews
and nieces, in
case of deceased
siblings)

1/2

Please readArticle
176 of the Family
1/2 of each
Code: computing the
legitimate child (Art. legitimes of legitimate
176, Family Code)
and illegitimate
children; an
Remainder is free
illegitimate child gets
portion (Art. 892,
one-half)
NCC)
1/2 (remaining half
is free portion; Art.
900, NCC)

Not entitled to
anything since they
are not compulsory
heirs; testator may
choose to give
them something out
of the free portion

1/2

1/2 (divided by the

number of brothers
and sisters; nephews
and nieces of
deceased siblings
divide among
themselves the share
that should have to

their parents)
Art. 1001, NCC