Dear Attorney,

Our mother recently passed away, and we are now dealing with the division of property that belonged to her deceased sister. The remaining siblings have already divided the property, but we are concerned about our mother's share. Since she has passed away, we want to understand how her share should be handled and what rights we, as her children, have over her portion.

Thank you.

— Concerned Heirs

Insights

In the context of Philippine law, the distribution of a deceased individual's property—especially in cases where a family member who would be an heir has also passed away—falls under the rules of succession, governed by the Civil Code of the Philippines. To address your concern, we must consider the legal principles of intestate succession and the right of representation.

1. Right of Representation

Under Philippine law, the right of representation allows the descendants (i.e., children or grandchildren) of a deceased heir to inherit the portion that would have gone to their parent. In this case, since your mother has already passed away, you, as her legal heirs (children), are entitled to represent her in the division of your deceased aunt’s property. The share that your mother would have inherited from her sister is now yours to claim in equal portions, in accordance with the rules of succession.

Article 981 of the Civil Code of the Philippines states: "The right of representation takes place in the direct descending line, but never in the ascending line."

This means that, as direct descendants, you have the legal right to step into your mother’s place and claim her rightful share of the estate.

2. Intestate Succession

If your aunt did not leave a valid will (which is called intestate succession), the property of the deceased will be distributed among the surviving legal heirs according to the rules set forth in the Civil Code. Typically, the division would be among the deceased's siblings. Since your mother was one of the siblings but has passed away, her share is transferred to you, her legitimate heirs.

To illustrate:

If your aunt had, for example, three siblings, the property would be divided into three parts.
Your mother, as one of those siblings, would have been entitled to one-third of the property.
Since your mother has passed away, her one-third share will now be equally divided among you and any other siblings you may have, according to the laws of intestate succession.

3. The Process of Claiming Your Mother’s Share

It is important to follow the appropriate legal procedures to assert your rights over your mother’s share of the inheritance. This typically involves filing the necessary documents to formally represent your mother in the estate proceedings. These documents include:

Proof of relationship: Birth certificates or other documents that establish your legal connection to your mother.
Extrajudicial Settlement of Estate: This is a legal process where heirs agree on how the property of the deceased will be divided. If there are no disputes among heirs, this can be done without court intervention, as long as the heirs publish the extrajudicial settlement in a newspaper of general circulation.

However, if there is any disagreement regarding the division of the estate, the matter may need to be settled in court through a judicial partition proceeding.

4. Tax Obligations

Before the property can be fully transferred to you, it is essential to settle any outstanding estate taxes. Failure to do so may delay the transfer of property and the issuance of the necessary documents to formalize the inheritance process. The estate tax is calculated based on the value of the deceased's property at the time of death, and penalties may accrue if the tax is not settled promptly.

5. Final Considerations

In your case, you are entitled to your mother’s share of your aunt’s estate under the principle of representation. However, it is crucial to consult with a lawyer to ensure that the process is carried out correctly, and that all legal requirements, including the settlement of taxes and the filing of necessary documents, are met.

It is highly recommended that you consult a local attorney to guide you through the process of claiming your inheritance, ensuring that all heirs are properly represented, and avoiding any potential disputes within the family.

By following the correct legal procedures, you can rightfully secure your share of the inheritance and safeguard your family’s interests.