How to transfer land title to heirs in the Philippines (Extrajudicial Settlement)
This article discusses an Extrajudicial Settlement in the Philippines.
An extrajudicial settlement is the process though which we transfer a land title to a family member in the Philippines. An estate must be settled and estate taxes paid before a new owner can transfer it to his own name.
Without it, a new owner will not be able to put the Philippine land title in his name.
In this article you’ll find:
- Documentary requirements for the transfer of land titles in the Philippines
- Common issues in gathering documents and filling up bureau of internal revenue forms.
- A good understanding of the ENITRE process up to Certificate Authorizing Registration CAR (this is when the transfer title from a deceased person to new owners becomes possible).
An extrajudicial settlement is the easiest and cheapest process available.
However, you and your co-heirs MUST agree and pay the estate and transfer fees at the BIR and the Registry of Deeds.
If the heirs cannot agree, then you must go to court for a Judicial Settlement of Estate to address the family’s grievances.
Contents
- Why do you need to settle an estate to transfer a land title to a family member in the Philippines?
- A Death Certificate is one of the required documents to settle an estate
- An Estate Tax TIN is also needed when you settle an estate and transfer a land title to a family member in the Philippines
- What are the other required documents to transfer a land title to a family member in the Philippines?
- Do all the heirs have to agree to process an EJS and complete the land title transfer in the Philippines?
- What should be present in an Extrajudicial Settlement of Estate?
- How do I process the Extrajudicial Settlement of Estate at the BIR?
- How do I pay Philippine estate taxes?
- Extrajudicial Settlement of Estate: IMPORTANT POINTS
Why do you need to settle an estate to transfer a land title to a family member in the Philippines?
If you have inherited real estate, stocks or vehicles you will need to settle the estate. For example, this must be done to sell the assets or even if you just want to transfer a land title to a family member in the Philippines.
Why?
The family member or the buyer will want the property title in his name.
A document called an electronic Certificate Authorizing Registration CAR is needed to transfer a land title from a deceased person to a new owner.
A CAR will only be given to when the estate has been settled.
An estate can be settled through a deed of extrajudicial settlement or though court.
So, to transfer a land title to a family member in the Philippines or to a buyer, you must settle the estate.
The cheapest way to transfer a land title to a family member in the Philippines is called an extrajudicial settlement.
Take note that you should try to settle the estate within the BIR deadline of a year from the date of death. The reason is that the penalties beyond this period can be enormous:
- 25% annual tax on the amount due
- 20% surcharge on the amount due
The longer an estate is not settled, the more expensive it will become.
Pay estate taxes within 1 year of the death, or fees and penalties can be onerous!
As you can see, it is best to file with the BIR as soon as possible (even just a partial return) in order to forestall some penalties.
A Death Certificate is one of the required documents to settle an estate
The death certificate is a primary document needed to transfer a land title to family members in the Philippines.
The death certificate is presented at the banks, insurance office, BIR – basically, everywhere.
Caption Several copies of the death certificate are needed as they are presented at all steps of the Philippine land title transfer process.
If the death took place in a hospital, the hospital will release the death certificate. If the death took place in a home, the attending doctor or the barangay health officer will help you accomplish the death certificate.
A certified true copy is needed, but I advise you to get more copies.
There is a slight delay in the national civil registrar when a death happens.
The local civil city registrar records the death first, but the national civil registrar may take a few weeks to a few months.
The process takes time.
The death certificate, like the entire Philippine extrajudicial settlement of estate process, takes time.
First, the local civil registrar will record the death. Then, it will send this to the Philippine Statistics Authority (Office of the Civil Registrar General). Then the PSA records, processes and encodes the document into the national database of the main civil registrar.
This means that the PSA-certified death certificate will not be immediately available after the death. Your recourse will be to call on the local civil registry where the death was registered and get a certified true copy. (Note that you will also need the PSA to certify it.)
In any case, with the death certificate in hand — whether local or PSA-certified — you can begin to address the tax issues as well as other immediate concerns.
An Estate Tax TIN is also needed when you settle an estate and transfer a land title to a family member in the Philippines
This Estate TIN number is different from the TIN number of the person who passed away.
It is specifically for the Philippine estate settlement and is only used one decides to transfer a land title to a family member in the Philippines (or to a buyer).
Above, I explained how to get a Death Certificate.
The information on the Death Certificate is needed to fill up the BIR form 1904 and get the estate’s TIN.
I will go through BIR form 1904 and how to fill it up below.
BIR requirements for transfer of land titles in the Philippines include an Estate Tax TIN, for which you file BIR Form 1904.
First, download BIR Form 1904 from the BIR’s website.
BIR 1904 Form – Part 1
Let’s go through some of the fields for the first part of BIR Form 1904:
- Taxpayer Type should be One-Time Taxpayer.
- Classification should be Non-Individual here.
- Write “Estate of [Name of the Deceased]” for the taxpayer’s name
- Date of Birth should be the Date of the Death as it appears on the death certificate
- I think that sex, civil status, spousal information and telephone number are pretty clear.
BIR Form 1904 is fairly easy to complete, unlike other requirements for the transfer of land titles in the Philippines
Almost there!
We’ll go through some of the other fields for the rest.
- Local Address and its corresponding telephone number should be the address as it appears on the death certificate
- One Time Transactions should be Transfer of Properties by Succession
- Tax Type should be Estate Tax
You then submit the form at the BIR Regional District Office (RDO) where the deceased lived.
You shouldn’t submit at any other location.
Later on, you will need to pay Philippine estate tax at the BIR office for which the TIN will be needed as it tracks transactions needed to settle an estate in the Philippines.
Philippine estate taxes are levied on all taxable estates.
An inescapable part when you transfer a land title to a family member in the Philippines is the payment of Philippine Estate Tax.
There are some estates that are taxable and some that are not taxable.
Estates whose valuation exceeds certain thresholds are taxable. On the other hand, estates that fall below these thresholds will not be subject to estate tax.
You will need to pay the estate tax using the estate’s TIN number after completing all the requirements for Philippine Extrajudicial Settlement of Estate (these include the EJS itself and all the required documents for property and other assets.)
What are the other required documents to transfer a land title to a family member in the Philippines?
While knowing the process of how to transfer a land title to a family member in the Philippines is important, successfully doing this requires that you complete all required documents.
An estate is composed both of its assets and liabilities.
You have to prove ownership of the property before you are able to do a land title transfer in the Philippines.
An estate’s assets can be:
- Real estate such as family home, condominiums or land titles
- Shares of stock or shares of memberships, such as a country club
- Motor vehicles
What are the estate’s liabilities?
- Are there any loans that the deceased took out?
- Are there any unpaid taxes?
For real properties, you will need certificates of title. You will need both the original copy as well as the certified true copy of all titles. For land, you will also need tax declarations and improvements from the city assessor. Lastly, you will need to get a tax clearance.
Sometimes, even supporting documents as to how you acquired the title, such as the Deed of Donation or the Deed of Sale (and even supporting documents such as the payment of capital gain tax), might also be needed.
For stocks, you will need stock certificates.
For vehicles, you will need the registration for all vehicles. (Yes, you will have to settle an estate just to transfer ownership of a car after a death in the Philippines.)
It is the same for loans and obligations. You will need to gather promissory notes and other obligations.
You need a lot of documents when you transfer a land title to a family member in the Philippines through an EJS.
Philippine land title transfer requires so many documents – and might even include documents such as a Deed of Donation or Sale to show how you acquired the property.
Due to the documents, Philippine title transfer can be very difficult.
It can be tough to figure out where documents are.
Very often, only the deceased knew where the papers were kept.
Conferring with family can be an important first step.
It is also possible to track down the land information by painstakingly working with the pertinent government agency. It is a detailed process and requires a lot of patience. It may require visiting the Register of Deeds where the land is located as well.
You might need to investigate where the documents are, as these are needed for the EJS and to process the land title transfer in the Philippines.
Another option is to hire private investigators to determine the actual extent of the property and then work towards reconstructing a complete picture.
What you end up doing to reconstruct the estate will depend on the information you have.
You might also want to hire an accountant.
An accountant can help you understand what you’ll have to pay and what you might be able to save at the BIR.
BIR fees can be very expensive; it’s best get expert advice.
BIR fees are a requirement, however; you must pay them before transferring a land title (yes, even for sale, or donation).
Do all the heirs have to agree to process an EJS and complete the land title transfer in the Philippines?
Yes, all the heirs have to agree to do a Philippine land title transfer through an EJS.
An Extrajudicial Settlement of estate is an agreement between heirs.
It itemizes the estate’s assets and attaches certificates of title, tax clearances, and other supporting documents.
It also summarizes the agreement between the heirs as to which property goes to whom and in what shares.
It must be signed by each heir, and it is absolutely necessary that the heirs agree.
Heirs who cannot agree may have to go to court and do a judicial settlement of estate in the Philippines.
Court is much more expensive and takes much longer.
For that reason, it is always preferable to do an extrajudicial settlement in the Philippines instead.
However, it can be very difficult to get people to agree and sign the extrajudicial settlement of estate document.
A Philippine land title transfer through an EJS will require that all the heirs agree.
For example, think about your family.
In the event that a parent dies, you will need to settle the estate so that transferring ownership of land from the parent to the children is possible.
Imagine how difficult it might all be for you all to agree on how to divide the estate so that you can complete the land title transfer to family members in the Philippines.
Your sister might want the family home, but your brother might actually be living in it. Or there might be 2 properties, but one sibling wants to keep them while the others want to liquidate. You will all have to reach an agreement about what will be done.
Estate taxes must be paid to transfer a land title to family members in the Philippines through an EJS.
Often, you and your co-heirs may have to shoulder the burden of estate taxes.
The process of land title transfer in the Philippines requires settling the estate taxes and the transfer fees BEFORE any transfer, and these taxes and fees can be costly.
Estate taxes are 6% of the property value.
Estate taxes account for most of the cost of transferring a land title in the Philippines or of other assets like stocks.
Additionally, there are also transfer taxes at the Registry of Deeds and at City Hall.
Intermediaries can often help in reaching this all-important agreement, as this agreement between the heirs is the basis of the extrajudicial settlement.
A failure of the heirs to agree on how to settle the estate and on how to pay the estate taxes will make extrajudicial settlement impossible.
What should be present in an Extrajudicial Settlement of Estate?
If an agreement is made or brokered between the heirs, they will then create the extrajudicial settlement (or the Deed of Adjudication, if you are the sole heir).
An extrajudicial settlement is a legal agreement detailing the partition of an estate.
An extrajudicial settlement is a legal agreement detailing the partition of an estate and should have the following:
- That the deceased left no will and no debt, or that his debts have been paid
- You and your co-heirs relationship to the deceased and that there are no other heirs
- Description and details of the properties and how they are to be divided
- Often, SPA for extrajudicial settlement might also need to be prepared if heirs are abroad or need help settling the estate.
Afterwards, everyone should sign and notarize the document.
A notice will then be published in a newspaper of general circulation for 3 weeks.
You will present the proof of publication along with the extra-judicial settlement to the BIR.
How do I process the Extrajudicial Settlement of Estate at the BIR?
If you’ve accomplished all the items on the list, you can easily file your BIR 1801.
You need to do this within a year after the death to avoid those heavy penalties we talked about earlier.
BIR 1801 is filed to pay the taxes to finally settle the estate.
It is deceptively simple and is currently supported by 5 schedules.
Filing an EJS at the BIR requires filing up BIR 1801 which summarizes the estate’s assets.
With all the work you’ve already put in, you are in a really good position to fill this up.
Work with your accountant to fill up the information and verify and minimize your estate taxes.
There are some pretty straightforward deductions:
- Php 5,000,000 for Philippine citizens and resident aliens
- Php 10,000,000 for the family home
However, there may be tax treaties and there are other possible tax exemptions applicable to your situation that only an accountant or lawyer would know.
Consulting an expert can reduce Philippine estate taxes!
Then, armed with your calculation and all your documents, you should head to the appropriate BIR RDO (where the permanent home of the deceased was located).
You’ll need to talk to the One Time Transaction Officer (ONETT) and go through the calculation with him.
ONETT officers are rotated, but if you like the ONETT officer you are working with, try to figure out his schedule and his personal contact information. ONETT officers vary slightly how they deal with estate issues so it’s best to stick to one throughout the process.
If all your documents are in order, you should be able to do this relatively quickly.
How do I pay Philippine estate taxes?
So, you’ve made it this far!
One of the last big steps in transferring land titles is paying the estate tax.
After you’ve calculated the Estate Tax to be paid, you will need to pay it at the Authorized Agent Bank (AAB).
Estate taxes can only be paid at an Authorized Agent Bank.
An Authorized Agent Bank is a bank that accepts payments on the BIR’s behalf.
You may choose to pay the bank in cash or through a manager’s check.
If you do choose a manager’s check, call the bank so that you know exactly how they want the payee to be written on the check.
Make sure you get the banks machine validation on the proof of payment.
Now make a trip to the BIR to present this and receive your Certificate Authorizing Registration CAR.
A CAR is proof that you were able to settle the estate at the BIR, and you can now go to the Registry of Deeds and City Hall to complete the rest of the land title transfer in the Philippines.
Extrajudicial Settlement of Estate: IMPORTANT POINTS
estate settlement has many parts.
We handle inheritance all the time in our practice.
Sometimes we just give advice when someone wants to know if they can transfer a land title to a family member in the Philippines.
Sometimes we settle estates ourselves, for example, when a client wants to transfer a house title after the death of a parent.
We’ve noticed that most people end up never completing a land title transfer in the Philippines, despite knowing the process.
- Incomplete information on the deceased’s or other family member’s death, marriage and birth dates
- Incomplete BIR requirements for transfer of land titles, such as missing property documents
- Disagreement on how the estate is divided
- Inability to pay for estate taxes and transfer taxes
Most estates are never settled because of these reasons.
And some estates settlement efforts are started and then abandoned since transfers of title in the Philippines can become costly and difficult.
Those that succeed and complete the full process up to the land registry (where the transfer of title from the deceased actually happens) are usually determined, put a lot of work into it, can pay the estate taxes, and have good advice from a lawyer or an accountant.
They are often able to convince the heirs to agree on how to divide the property.
They are also able to raise enough money to pay the estate taxes.
They also have complete BIR requirements for transfer of land titles (or can get them).
And finally, if they find they cannot agree or need to go to court to get the land title, they have both the determination and money to go to court until it is done.
Philippine land of titles transfers through an EJS can be done, but you’ll have to make a commitment to having uncomfortable discussions with your co-heirs about the estate division and the cost.
If you are able to do that, then transferring is very feasible and we hope this step by step guide helps.
Please reach out to us if you have difficulties because even though I’ve tried to cover everything, there are a lot of intricacies in trying to do a land title transfer in the Philippines and it is best to consult if you need additional help.
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Thank you
Hello, I would like to ask for your opinion regarding my situation. In the matter at hand, my siblings have already received their respective inheritances in the form of separate titled lots. However, my inherited lot remains as a “mother title” and I do not have a will from my late parents. Currently, my siblings are asking to claim a portion of land on my inherited lot, arguing that the size of their lots is significantly smaller than mine. It’s worth noting that the lots they inherited hold premium locations and boast higher market values in terms of price per square meter. Furthermore, they have profited from the extraction and sale of gravel and sand from my land (quarry) in the past.
My question is how can I ensure the transfer of the property into my name and decline any potential requests from my siblings for additional portions of the inheritance.
Thanks in advance.
If there is a case against you , please contact us immediately so that we can assess the situation.
This step by step guide is very helpful thank you. However, I wish to ask for my particular situation, I am an only child, married with 2 adult children. Both my parents are still living. The house we all live in and the land where it stands are under my father’s name. He wants property to be transferred to my name. How do I proceed with least cost?
A Deed of Donation can used to transfer a land title to a family member in the Philippines while the owner is still alive.
Although the tax is also 6%, the main advantage to this is that the owner can be asked re the documents needed (documents are a major, major stumbling block we face when we try to settle an estate and do a land title transfer in the Philippines since many heirs don’t know where the documents are.)
Hello,
Do I also need to have a proof of publication even if I only have Deed of Adjudication?
Thank you.
Yes.
Publication is still part of the transfer of a land title to a family member in the Philippines in an EJS or in a Deed of Sole Adjudication.
The information you shared here really helped me. I am now completing the requirements for DAR clearance of an agricultural land which has a civil case (reconveyance and recovery of possession with damages). Does having a pending case in court hinder the transfer of said property to us heirs (mother, brother and myself)? Land is registered under my father’s name and we are in actual possession of it (occupying it and regularly paying real property taxes from the time we acquired it). Thank you and God bless you.
A land case will show up as an annotation on a land title.
If you will then trasnfer the land title to family members in the Philippines, that annotation will show up.
What if there is only one property? Do the heirs still need to secure TIN for the estate?
All estate settlements require that a TIN is secured.
Thank you for providing such an informative article. I would like to ask your advice regarding a particular process.
The property in question for the transfer has four co-owners. Unfortunately, two of the owners have passed away. Owner 1, who passed away on June 3, 2021, did not leave any heirs other than his siblings. On the other hand, Owner 2 passed away on April 2, 2023, leaving behind four heirs who are entitled to inherit his portion of the property. The two surviving owners and the heirs of Owner 2 have agreed to dedicate the property solely to themselves through an Extrajudicial Settlement (EJS).
My question pertains to the filing of BIR Form 1904. Considering that there are two deceased owners, should the form be filed separately for each of them? I would greatly appreciate your guidance on this matter.
Each estate will have a separate TIN.
Hi,
I bought a land on my sister’s name (now deceased). What are the processes to transfer the land title on my name?
Any help will be much appreciated.
Thank you.
Cheer,
Gina
It looks like there is only one heir.
The process to transfer a land title to a family member in the Philippines whene there is only one heir is called a Deed of Sole Adjudication.
It is basically the same as an Extrajudicial settlement of estate in the Philppines, is it just that only one heir inherits.
I bought a land from the owner’s children but the land title is still under the owner’s (father) name. How can I transfer the title to my name?
Consider doing an extrajudicial settlement of estate with deed of sale.
In cases where we had to transfer a land title to a family member in the Philippines to settle an estate and there was already a buyer lined up, we created an EJS with Deed of Sale.
Hi, we are in the middle of sa pagpa process ng lupain ng namayapa naming grand parents, we already execute the Extra Judicial Settlement, we almost finish paying the estate tax, pero out of 7 hiers (siblings) isa nalang yong buhay at matanda na, so kami nalang magpipinsan nag aayos ng mga papel, kaso sa gitna nga papapa process, bigla umayaw yong ibang tagapagmana(Cousin). Please pa advice po kung ano pede naming gawin. MAlaki na kasi nagastos namin para hindi ituloy. ayaw nila magbigay ng mga documents na kailangan.
You might have to go to court.
When the heirs cannot agree, it is very difficult to complete the land title transfer in the Philippines.
Sometimes court is the only option, but it is very expensive.
Hi Atty,
If a husband and wife have both names in the title, one dies, can the title be transferred to the surviving spouse. Are the children included to be in the title? Does this apply to Phil law? ” joint tenancy comes with the ‘right of survivorship’. This means that when one joint owner dies, their interest in the property asset passes to the surviving joint owner. As a result, this property asset does not form part of the deceased estate for distribution to beneficiaries. ”
Thank you.
I understand that the desire is to transfer a land title to a family member in the Philippines.
However, when a parent dies and there are children, both the legal spouse and the children are compulsory heirs.
can I sell the land if i have a CAR or do i need to have a TCT
Depends on the buyer.
Most will ask for a TCT since they would have to complete the philippine land title transfer at the RD and pay the cost for that if the process is still not complete.
What if some heirs do not want to participate in the EJS? Will they lose their share? Can the other heirs process the EJS?
It is not possible to avail of extrajudicial settlement in the Philippines without the unanimity of the heirs.
To transfer a land title to a family member in the Philippines (or family members or buyers) all the heirs must agree.
Hello Atty.
My great grandmother passed away in the late 90s without being able to officially subdivide the land to her 8 children. There was just a verbal understanding regarding their shares. Unfortunately, all of the 8 children already died. Of the 8, 1 was a widower with no heir and another was single. This complicates the sharing because someone is enroaching on the portion of
1. The grandchildren are now the rightful heirs.
How should the extrajudicial settlement be done accordingly and TCT be done?
Should it be split into 8 corresponding to the actual children? Or should it be split into just 6?
Or should the land be divided equally among the grandchildren who are not waiving their rights?
Thank you.
It depends on the family tree as if the deceased had children, their portion will go to these children (intestate succesion, unless there is a probated will, etc, etc).
Then, when you do an EJS and transfer a land title to family members in the Philippines, the heirs of the deceased heirs should inherit.
Hello,
Can a heir sell his/her share of his/her part of inheritance (land) even without executive an EJS?
THanks.
Depends on the buyer. But, a buyer cannot complete a Philippine land title transfer and put the title in his name without an EJS.
Hello, my husband died last Dec 2021 and left 2 properties (our family home in cainta and an agricultural land in tarlac) registered under our names as spouses and we have 2 adult children, do i still need the extrajudicial settlement and filing of the estate tax return for the transfer of land title? Thank you.
Yes. The only way to transfer a land title to a family member in the philippines is through an extrajudicial settlement. Without an EJS, the land will remain in the deceased’s name.
Note that it does take a lot of work to actually transfer, as there are many requirements and you must also fulfill bureau of internal revenue requirements and pay transfer taxes.
If the owner or the real state have a “Last Will of Testament” saying his or her heir will inherit all of the assets, do they still subject to all the taxes than those who doesn’t have Last Will of Testament?
I am not entirely sure what you mean.
The process to transfer a land title to a family member in the Philippines (or to family members or buyers) will always involve taxes.
Good evening…my father died in Pasig but his property is in Cotabato province.
Where are we going to file and pay his state tax? In Pasig or in Cotabat0?
Ty
If he lived in Pasig when he passed, he can file in Pasig.
However, actually completing the registration and transferring the land title and the tax declaration will require filing in Cotabato to actually transfer the land title to family members in the Philippines.
Good day! There are 4 heirs, unfortunately the 3 died but before they died they sold their property to their sibling who is the only surviving heir. My question is can the surviving heir file EJS? THE spouse of the 3 is still alive. The four heirs didn’t settle the estate first the 3 just sold it. Can the surviving heir file self adjudication? The surviving heir wants to transfer the property into her name. Is she allowed to do it?
If the 3 heirs sold their property to the remaining heir, then that remaining heir is an owner.
This remaining heir can do a Deed of Sole Adjudication process but must present documents.
Documents are required in an estate settlement process to transfer a land title to a family member in the Philippines (or family members in the Philippines, if there are more heirs) and they must be in order and prove his ownership to this land so that deeds of sale from his siblings as well as other documents must be presented.
Good morning. How about for the property that was sold without EJS, and how to transfer the property to the new owner?
You still have to settle the property to complete the Philippine land title transfer to your name.
You can do an Extrajudicial Settlement with Deed of Sale.
i bought a property in Legaxpi city in Albay province when I was single however when I received the land title it was under my married name, My husband passed away be three years this year ,i want to sell the land since We haven’t resided in the Philippines since 1992 . I’m updated with the property tax. what are the steps I need to do to sell this property? thank you
It seems like you were married when the title was given to you.
In that case you have to settle your husband’s estate as buyers will likely require that so that they can then do a Philippine land title transfer to their own names.
Is it legal for heirs of inherited
Land property with unpaid estate tax to sell the said property? Need an answer before I put my fingers on it.pls advise.thank you
You will not be able to transfer to your name if you buy this property.
You would still need to complete an EJS so that you can put your name on the title and complete the process for land title transfer in the Philippines.
There are 8 of us siblings and my mother who are heirs but my mother and 4 brothers have passed away.Would the land property only be shared for the remaining 4 of us?
The children and the legal spouses of the deceased siblings also inherit.
They are compulsory heirs and would be included when you transfer a land title to family members in the Philippines.
Does the extrajudicial settlement include all the properties or could they just execute a settlement on a piece of land so they could sell it right away.
Does the settlement of a piece of land necessarily goes to all the heirs? or could the heirs just give it to one of them and receive other properties of the deceased.
Will greatly appreciate your comment.
Many thanks and God bless!
It is possible to partially settle an estate and to transfer a land title to a family member in the Philippines ahead of settling the entire estate.
The heirs can decide to waive their share so that only one heir receives the estate but they would still have to sign documents to indicate that this is what they want to do.
Good day. Please help us.
The deceased left a conjugal property containing an area of 230 sq. m lot. The surviving heirs is the spouse and 7 children. how will the heirs divide the property among their selves. Thank you and God bless
The estate belonging to the deceased should be shared between them as per succession law.
An EJS would need to be done and signed by all so that they are able to transfer the land title to family members in the Philippines and put in their names.
Hello.. my parents are deceased and we have a title stating 5 heirs including myself. Can I apply for my own title for my portion only?
To transfer a portion of a property, the mother title would be needed to subdivide the property (but this is also a long and tedious process).
An EJS would still also be needed.
Good afternoon,
If may I inquire what is the right procedures to make, for my late father land property, it’s a small lot of 120 sq.m to be exact.
My mom and all of my brother and sisters agreed that I can have the lot property.
Guidance for the step by step procedure on how I can transfer the tittle on my name, if possible on how much It cost me
for the transfer.
Many thanks in advanced.
Remeber that to transfer a land title to a family member in the Philippines, estate settlement is always needed.
So, you will still need to settle the estate of your father prior to transferring the land title.
Hello, I need some legal advice. My father died year 2009. His name in Land title is wrong spelling. Is there any chance that we can do to correct his name? Or we can just transfer the land title to a new owner? How about real tax property that have not paid for many years, any advice how to settle.
Thank you very much
When a name on the land title is wrong, you might be asked to present proof that the person on the land title and your father are one and the same.
If they believe you, then you might be able to transfer, otherwise you might have to correct it before you can continue the Philippine land title transfer process.
Yes, you will need to pay the real property taxes – this is a requirement to transfer a land title to a family member in the Phippines (or family members or buyers, or whomever it should be transferred to).
Hello, good evening. I need an explanation po.There are 322 sq.m of the entire parcel of land. Their parents died and the property titled in the name of their father. The four co-heirs of their late parents property decided to sell the entire parcel of land but one of them decided lately that his portion of 107 sq.m will remain. That the 215 sq.m which is the portion of three co-heirs so they sell the portion which is 215 sq.m then I bought it. They signed and executed the Extrajudicial Settlement of Estate with Deed of Absolute Sale. My question is,
1. What to do to the one heirs if he wants to title his remaining 107 sq.m? So that in the portion I bought and the remaining portion of him will be titled and split the title into two title together from the previous TCT?
A survey of the property has to be submitted showing the partition. The EJS should have included all the heirs, including the sibling who did not sell so that the boundaries of the division is clear.
Good Day, How about if the inherit property is available to transfer the title and there is a absolute buyer. Do i need first to transfer the title in our name or it can be the buyer can transfer the title in their name?
To execute a philippine land title transfer to the buyer, you would create an EJS.
This simultaneously does the process to transfer the land title to family members in the Philippines at the SAME TIME as transferring it to the buyer’s name.
This reduces some of the transfer taxes.
253 sq meter owned by grandmother ( died) , which heirs of ( 4 children died also ) all grand children alive .( heirs ) . Shall the grandchildren divide the property by 4 ( children of grandmother ) or divided by the total number of grandchildren alive ?
2 . Do you need to pay all taxes of land ( unpaid) before transferring the title to the grandchildren?
Thanks
Yes. The property will be divided by 4 according to intestate law and grandchildren inherit their parent’s shares.
Yes. All the taxes must be paid before you can transfer the land title to family members in the Philippines.
If all the heirs are included in the EJS, but one of those heirs don’t want to settle the estate tax, is that possible?
Perhaps you can negotiate with this heir.
Or perhaps you can remove the expense from his share.
Regardless, the estate tax must be paid so that you and the others can complete the land title transfer in the Philipines.
Hi i just want to ask we inherited a property after my father in law died and its divided in 6 parts for there is 6 children but my husband died so we try to give our share to my youngest son and they put his name in the documents. But now we are in the process of extra judicial settlement but the oroblem is they still put my name and my other 2 children in the documents so they still need our signiture but we are not in the philippines at the moment. So my question is can SPA naming my son to sign in our behalf advisable? Thanks
An SPA can give the one family member the abilty to process the estate so that Philippine land title transfer goes smoothly.
Otherwise you would all be needed to sign documents.
It might be wise to put an expiry date and other details so that he is only empowered for the transaction that you want him to do.
1. How to subdivide a property where the title is still under the name of the heirs grandparents and the heirs parents already passed away. Is there a need to transfers from grandparents to parents before divided among heirs? Or is it possible to divide the properly directly among heirs?
To transfer the land title to family members in the Philippines in this instance, all the deceased’s estates must be settled.
So the grandparents and parents estates must be settled, with each estate being filed at the BIR.
My father died on Jan.2011
But we only file his state tax this year only,my question is how much are we going to pay for his state tax?
Ty
There is a table of surcharges, if you are not able to avail of the estate tax amnesty.
This penalty is 25% surcharge with 20% per annum interest.
And this penalty must be paid before you can transfer the land title to family members in the Philippines.
Hi,
Paano if Yung land title is under the name sa dad and my Lolo. My Lolo died and living is my Dad. How can we sell the land title? Do I need to transfer to my Dad’s name first? So he can sell it or am I allowed to sell it with an SPA?.Pls help.Thanks
Most buyers will want to transfer to thieir names.
When we transfer a land title to a family member in the Philippines and they also have a buyer lined up, we sometimes create a WJS with Deed of Sale to minimize transfer taxes. This helps the buyer.
Still, the main point is that generally it is important to settle an estate to sell it.
Hello,
Is this also the process if you are a sole heir?
Do I need to also publish a notice in newspaper? or this is just applicable to Extrajudicial Settlement?
Thank you.
Yes. The document is called a Deed of Sole Adjudication rather than an Extrajudicial Settlement, but it essentially the same process.
In any case, to transfer a land title to a family member in the Philippines or to a sole heir or buyer requires that you settle the estate.
Does it have a deadline to transfer the title to the heirs once the estate tax is settled and EJS is notarized?
Does it have to be transferred immediately?
Will there be any penalties if we decided nit to tranafer the title to the heirs immediately?
The electronic Certificate Authorizing Registration (eCAR) is valid for 5 years from its issuance by the BIR.
Question! After paying the estate tax and ecar obtained, does it need to be published? Thanks
The registry of deeds will require publication before you can transfer a land title to a family member in the Philippines (or whoever the land should be transferred to).
Good Morning,
Thank you very much for this site for questions about the process of inheriting property in the Philippines.
My mother died in 2020 with a Probated Will. One of my sister is an Executor and there are (8) eight beneficiaries.
The questions are:
1. With the Probated Will, do we still need to have an Extra Judicial Settlement form?
2. Is the Sales Proceed will be payable to the Executor’s name?
If it does, Is there a process under the Philippines law that protect the share of the other beneficiaries from the Executor?
3. Or are Title Companies in the Philippines can issue checks separately for each beneficiaries?
Thanks again for your help, greatly appreciated.
1. No, the probated will is itself the basis for the distribution of the estate. If the will was probated abroad then it should be reprobated here to distribute property in the Philippines.
2. The heirs can agree to how sales payments are made, but they should be party to the deed of sale.
3. The heirs can insist that payments of their share be directly made to them individually.
In the extra-judicial settlement can the heirs (mother and siblings) name one of them as the lone beneficiary for expediency purpose only? – with no waiver of rights and interest.
The authority to manage the property can be given to one without the others waiving their rights of ownership.
HI,
Thanks for this article. Very helpful indeed.
Can you give a rough estimate for the taxes that needs to be paid to BIR if the land cost approximately 1M? All taxes are paid even if the owner dies about 30 years ago because my mother pays for them.
Thank you,
You would need to check at the BIR itself, since the land value at the time of death and the applicable law are all consulted when calculating the estate tax.
If you are able to avail of the estate tax amnesty, do so, since this can reduce the tax burden which can actually be very heavy and can restrict the transfer of a land title to a family member in the Philippines (or family members in this situation) due to the extreme cost.
Hi. I am planning to buy a lot. There are four owners of the lot, one already died. The deceased person has three kids. What shall I do?
You can use a Extrajudicial Settlement with Deed of sale. When complete, this will allow you to start the Philippine land title transfer process and put the title in your name.
Hi, thank you for this very informative topic. May I please ask for your advise…. my grandparents passed, (without a will) leaving lands and properties to my father and his sister both had also passed away. The properties left were then divided amongst 2 families. However in on our part , my mother is already in the process of transferring rights/title under her name and my sibling (excluding me )and sell afterwards.. she has already sold one to a relative. I don’t know how was that possible but it happened…Do i have any rights and may i please ask what shall I do about this. Can I contest because I am living overseas. I don’t have any records, copies of those lands. Thank you so much in advance
This sounds a bit complicated – you may need an assessment by a Philippine estate lawyer.
Dear Atty,
What is the estimated timeline and possibility to transfer the title to the buyer?
Seller ( one of the two heirs), title is under the mother’s name. I will buy a portion of the land from the mother title. Seller’s mom died in 2014 and dad died in 2017. Another heir lives in the US. The seller is asking 50 percent of the total price of 4.2 M.
Ideally, they would have already completed the process to transfer a land title to a family member in the Philippines (or in this case family members) through an EJS.
If they did not, then you will actually have to do this and futhermore, you will have to subdivide the title. These processes can take years.
Hi, Lawyers!
My grandma purchased a plot of land and established a house on it. My mother helped her financially in establishing the house, and after my grandmother passed away, she wrote the last will in which she stated that she transfer her title to my mother’s name since my mother helped her to establish the house. Since we lack the means to accomplish everything, please advise us on how to begin the process. I greatly appreciate it.
Check if the will is valid and can be probated first.
Unfortunately, this is very expensive.
(That is why, when someone inquires as to how to transfer a land title to a family member in the Philippines, we always recommend an Extrajudicial Settlement if possible because of how expensive probate is.)
Good evening.
We were able to settle the estate tax of my father’s property and transferred the ownership into our names. However, we found that there are still some properties which he will be inherited from his parents (both dead already). Based on my understanding these properties will also be covered by estate tax. If this is the case, may I know what are process? Do I have to do the same process? Or there will be a different process for this scenario? Thanks in advance. God speed.
Yes, you will follow the same process.
The estate taxes will always need to be settled when you transfer a land title to family members in the Philippines (or land titles). And estate taxes are per property, so even if you paid before for some properties, you must pay again for other properties.
Hello, I came across your article and found it very helpful. There was a lot of information to take in but it was very helpful. You are providing a wonderful help to people who are just being introduced to all the intricacies of handling real estate, specially involving deceased family. I do have some questions and hope you can assist. My father passed away almost 3 years ago, he is survived by my mother and children. We are all adults and live abroad. My father’s house and land in Manila is under his name only. We want to transfer the ownership to my mother’s name, who will be required to sign the extrajudicial settlement form? Is this to be signed by my mother and (all) children?|Or just my mother? How do we calculate the real estate tax? The property in Manila was built over 50 years ago. All taxes are paid yearly and my father did not have any debts in the Philippines. I am looking forward to hearing from you. Thank you for doing this service.
When you transfer a land title to a family member in the Philippines such as a spouse when there are living children, you will end up paying more taxes in the long run.
Hi, my lolo died more than 50yrs ago but did not have any will written. My father was given this piece of land, with a wiaver signed by his siblings or his siblings spouses, but failed to have the land title transferred to my fathers name up to now. Question is, how is the estate tax computed and the penalties? Is it from the day my lolo died? Or is it when the waiver was signed by his siblings and/or siblings spouses? Or is it after it was published in the news paper?
If the land title is not in your father’s name, then the taxes will be from when your grandfather passed.
For all EJS cases, taxes must be paid to transfer a land to a family member and the point of reference will be when the deceased on the land title passed.
i would like to inquire about the property with my uncle died last 2016 with the following conditions:
1. title owners:
a. my auntie, widowed, not filipino citizen, no child
b. my uncle, deceased, not filipino citizen, no child – estate tax need to be paid
c. my mother, married, filipino citizen, with children
d. my father, married, filipino citizen, with children
2. title needs to transfer to me and my other 4 siblings.
kindly review and give us advise on what to do step by step to accomplish smooth transfer to us from original owner as well as settled the taxes involved.
This article details the steps for how to transfer a land title to a family member in the Philippines. We would have to do a formal consultation to address your specific circumstances.
do we need to settle the estate tax even if we do not have plans to sell the properties of my mother?
Well, you need to settle the estate tax so that the property can be transferred to you as heirs.
The main reason that people go through the above to transfer a land title to a family member in the Philippines or to remaining family members and heirs in the Philippines is to have the title in their name, even if they do not want to sell it immediately.
It is much harded to do this later because of estate taxes will increase each year that the estate is unsettled.
What are some of the requirements needed for land title if your parents who still alive inherited you a portion of land?
To transfer a land title to a family member in the Philippines, you have to go through a transfer process assuming that your parents have complete property documents such as the original land title, etc.
You may want to consider a Deed of Donation.
My father has passed away recently. He left property in the Philippines whom he inherited by his father. I am his oldest child with his first wife, in the Philippines, no divorce was settled. I have my birth certificate, my mom and dad’s marriage certificate, as well as his death certificate. The problem is, he has a surviving second wife whom he married in the US (not the PI), with a son. How can I obtain what’s rightfully mines, in share with my half-sibling? What do I need to do to clarify fair and valid equalness?
An extrajudicial settlement in the Philippines may address this. It would have to be unanimously agreed on by the heirs. It will be important to have the titles to the properties in hand as all Philippine land title transfers require documentary proof of ownership.
What if heirs cannot come up with an extrajudicial settlement agreement and there is a creditor (unregistered w Registry of Deeds, but with supporting documents to prove claim / interest in the property) ? How to unlock the situation ?
Contact a lawyer. This is going to take a unique solution and may include court.
“Hello, thank you for this article.
I am in the process of finalising my requirements for the BIR. They are awaiting a “Declaration of Heirship”. I, with my 2 brothers are the only living children of my mother who passed away in 2008 and has land in her name that has not been transferred. All outstanding taxes have been paid and there are no debts. My 2 brothers have no interest in this property and are happy to have it transferred solely into my name with no contest. Can I state this on the declaration of heirship?
FYI I am residing in Sydney, Australia and I have arranged an apostle and SPA for one of my brothers to act on my behalf.
Yes, such a waiver can be made. We have an article on this here: https://lawyerphilippines.org/heir-waives-share-inheritance/
Hello Lawyers in the Philippines,
Can anybody do these steps of Estate Settling or does it have to be a lawyer?
Our case is simple, my mother’s eldest sibling has her name in the land title. The eldest sibling (single never married, no children) passed away last year. The property tax is up to date. Our goal is to transfer the land title to the living heir/s name which could be the 3 living sibling or nephews and nieces. The 3 living siblings also waived to transfer the title in their names but instead to us nephews and nieces. IN short, susuklian na lang silang 3 siblings ng cash. My understanding is, we will have the same process stated above po ba? Salamat.
Yes, the process would be the same.
In some cases, very well prepared persons have been able to do an Extrajudicial Settlement of Estate by themselves such that they have been able to transfer a land title to family members in the Philippines.
Just be prepared for a lot of work and a lot of time spent.
Good day!
I would like to know how the TCT will be named if there will be 4 co-owners (siblings) of the land.
Thanks so much
They can all be listed on the title as co-owners.
That you for creating the best information site on Wills and Estates in the Philippines. My mother passed away in April age approximately 100 years. Her estate is worth between 30 and 100 million pesos. My New Jersey sister recently phoned me informing me that I am a 1/5 beneficiary in the will. We are five children. Four of us are in Canada in the United States. My late mom also holds most of the shares in a family corporation which holds real estate valued at between 25 and 40 million pesos. My brother in New York US who has high level buddies in the Philippines be corporate chairman in the family corporation in 2019, in a meeting where I was not informed of, and I posit that the resolution naming him chairman is invalid. My mother “rose” from her deathbed in 2019 and her email says that I saved her by a supplement that I found in a well-known 600-year-old Chinese medical book. After that deathbed-close-call in which mom was in hospital for 22 days of critical care, my brother manipulated my mother in having him named chairman of the family corporation. The will, approximately 20 years old, names my sister who lives in Ontario as the executor. My brother in New York State, corporate chairman, believes he should be the executor. My New Jersey sister is extremely manipulative and money hungry despite the fact that she has three fur coats, a rich husband, a yacht, one or more trucking companies, etc etc. I am too ill, to old, and to poor to travel. I’m been to the Philippines only once in 45 years, and that was for a brief holiday. I have evidence that my siblings have been looting our family assets for years, in particular, her bank accounts, fabulous jewelry rivalling the Vatican’s religious jewelry exhibition on world tours, her safety deposit box, collectibles worth many thousands of dollars. My brother in New York has consulted with a top Philippine international estates expert in Manila. This expert has suggested a workaround on avoiding probate, which I am against, since my NY brother would be personally disbursing the proceeds. What can I do to prevent further thievery? And stop my siblings, their kids (looters also), and my cousins (including a lawyer who is in the current Law List) from the coming executors? How do I keep on top of estate proceedings if they do not inform me? What organizations (e.g. public trustees) supervise estates and trust matters in Mandaluyong Manila? Thank you in advance for your anticipated reply. F.y.i, I am retired civil litigation paralegal. Have the best day ever. Rob
This is a lot to address. You may find it helpful to set an appointment to discuss this at an online consultation through our homepage portal at https://lawyerphilippines.org
just need a second opinion regarding the EJS we are processing, Notary said, heirs living in abroad can just send an authorization plus signed copy of identity, would this suffice? reading above, it should be SPA apostilled?
Yes.
I am one of four siblings (all three of us are U.S. citizens and the fourth still a Filipino citizen. Our parents died intestate 4 yrs and 3 mos apart (our father in 1976, and our mother in 1978) Mother left two differently situated and undivided parcels of land (one residential and the other agricultural orchard). If all heirs agree to make me the sole and only owner of these parcels of land please show me the step by step process of how I will obtain land title to my paents estate.
The general steps are as described in this article. You and your siblings would have to sign a duly notarized agreement to settle their estates. Note that both your mother’s estate and your father’s estate will need to be settled to transfer a land title to a family member in the Philippines (or yourself or whoever you and your siblings decide will have the property).
We’d have to know more about the specifics to speak to your situation.
You can fill out our full form on https://lawyerphilippines.org if you’d like us to look into this.
I have a deceased unmarried sister who left a titled property under her name. Our parents died long ago. I am the only living sibling. 2 siblings died unmarried and 2 other siblings died with children. Can I have the property transferred to my name if I self-adjudicate? Kindly help. Thank you
The children of the siblings would themselves also be heirs.
Hi, first of all I’d like to commend you for this well-written article, very big help to us lay persons. My concern is this: my father died in 2012 and my mother in 2017. Sadly, we didn’t have any idea about estate taxes then. When computing the estate tax, which year will the BIR base on, my father’s or my mother’s year of death? The properties are in the name of my father with a notation “married to xxx (our mother)”. Thanks for all your help!
Both their estates will have to be settled.
Philipine estate taxes are calculated for each of the deceased, depending on their dates of death.
Note that the BIR penalties can add up unless you are able to avail of the Philippine estate tax amnesty. The amnesty helps a lot when you transfer a land title to a family member in the Philippines (or family members) as it removes the estate tax penalty.
Hi Atty,
What is the proper document to use if both parents are still living and want to transfer the owned estate to the children (legal heirs)?
The parents may opt for a donation or a sale, pay the taxes for these transactions, and register these with the RD. They would have to decide if these serve their situation.
There will be taxes to this, as any Philippine land title transfer incurs taxes.
Very helpful information. Thank you for sharing. God bless.
Hi. Thanks very much for these concise instructions. Case: My mother died last November 2020. I am now in the process of starting to transfer the property from her name to me and my brother. My brother does not really care about dividing the property into two equal parts. We decided to transfer the property to both our names without specifying who gets what portion. We are both okay with this. Questions:
1) In securing an EJS, is this decision a good idea?
2) What will be the basis of estate tax fees? Is it the latest tax declaration? Note, property taxes are updated. I am afraid I will be surprised by how much I will have to pay at the BIR.
3) After settling the estate tax, how do I start with the transfer of title?
Thank you once again.
Hi Det:
It is up to you and your brother. If you get along well, then you may be co-heirs for land without too much trouble. If you don’t get along, you might be better off deciding who owns what.
Calculate the net estate and apply the estate tax fees as well as any fees (you may have other fees, depending on the intricacy of the situation).
When you get the eCar you can then transfer properties to the new heirs at the RD.
Hi,
We planned to transfer the land title of my parents to my name.My father died 2011 and mother is still alive, title is under my parents. Do we till need the extrajudicial deed before my mother can execute a deed of sale?
Hi Anabeth:
Yes you will need to settle your father’s estate prior to transferring to anyone new.
An EJS is always needed if one of the owner’s passes away and will be needed if you transfer a land title to a family member in the Philippines or to the new buyer.
Since your mother and father owned the land together and he passed away, his estate must be settled to do a land title transfer in the Philippines.
Our father died last year and mother is still alive. We have a lot property with a tax declaration only named to our mother and father.
Can my mother issue and process and an absolute deed of sale? Do we still need to sign an extra judicial settlement?
thank you!
A title declares who the owner is and only the legitimate owner can dispose of the land.
Thus you need to find the title and transfer it properly prior to distribution; or title the property if the property is untitled.
Does it mean the living owner can process the deed of sale without going through the extrajudicial settlement?
I am not sure what you mean since the situation is unclear to me.
Hi. Can we execute extra judicial settlement for just one property that is intended to be sold? Tge deceased wife left 3 more proprties.
Thank you.
In some instances, the BIR will accept the partial settlement of the estate.
It will depend on your situation.
This is a very well written article. The explanations are clear and readable. You seem to have made an effort to write this for lay people whose yes would simply glaze over if you filled this with legalese. The visual aids and illustrations help as well. Thank you.
Hi, This is a very helpful document. My mother passed away in July of this year in Toronto, Canada she had been a Canadian citizen and permanently resided in Canada for 40 years. She has a written will but it was notarized. Her will does not included a parcel of land which she inherited from her parents as she already verbally gave it to my brother back in 2018. I and the rest of my 8 siblings all agreed to our mother’s decision. However, my brother, a Canadian and Filipino citizen, did not process the title transfer prior to my mom’s death. Does the extra judicial settlement applies to this parcel of land since it was not included in my mother’s will and therefore considered intestate?
Would greatly appreciate your thoughts on this matter.
Thank you!
We’d have to see the will to say since extrajudicial settlement contemplates situations where the deceased died intestate.
Thank you so much for this very helpful and useful article. May God bless you more.
May I also inquire, in the case of there is disagreement among heirs, do you also have an article about step-by-step process of Judicial Settlement of Land? Or the advantages and disadvantages between the two, maybe, including the fees as well?
Thank you very much in advance
A judicial settlement of estate is a court trial that is subject to the usual considerations for a court case, including appeal by any side that does not like the trial court’s judgment. It can take years because of this.
Hi Lawyers,
Before po ba gumawa ng EJS with Sale is need muna magpa survey ng lot? Portion ng lot lang po kasi ang i-purchase namin. Thank you.
That would be the prudent course.
Good evening! One of the properties we inherited from our mother who died many years ago was a parcel of land in the province. Now, the government needs the said parcel of land for its infrastructure project and is willing to acquire the same through negotiated sale. Can we, the heirs, just execute a deed of absolute sale in favor of the government or do we have to go through the aforementioned process before we can sell the lot to the government? Assuming that extrajudicial settlement is required before we can sell the lot, can we execute it with deed of absolute sale? If yes, should we pay both estate tax and capital gains tax? Thanks.
The extrajudicial settlement can be executed with the deed of absolute sale, but make sure to address the taxes quickly because the estate and sales taxes will have different due dates from which penalties will begin to be incurred.
This refers to a property that we are interested in buying. There are some concerns, however.
The title to the property is named to the parents of the sellers (spouses Juan and Linda). Juan died six years ago while Linda died two years ago. Now their children wants to sell us the property through a deed of extrajudicial settlement with absolute sale. If we buy the property through that instrument and we physically hold the title of the property, have the notarized deed of extrajudicial settlement with absolute sale, and proof of publication of the deed, do we have a legal claim and can be considered as owner of the said property? Can the legal heirs still claim the property from us?
Assuming the children signing the extrajudicial settlement with absolute sale are the heirs, that would be a valid way to transfer the property from them to you. You will need to make sure the transfer is duly recorded at the register of deeds and all the taxes paid.
Hello, I plan to purchase a property and found out possible issues that hinders me to make a final purchase:
1.) Title is still in the seller’s deceased mother’s name. Seller (son of the deceased owner) stated that the title can be transferred directly to my name. Is that possible?
2.) Land area (seller’s share from deceased mother’s properties) stated on the Extra Judicial Partition Document is different from the land area stated in the Title. This is the same property that I am trying to purchase. How can it be different? Even with same Lot Numbers and Tax Dec Numbers.
3.) Land Area on Real Property Tax document does not reflect the true land area. Land area on RPT is way undervalued. Seller stated that this to avoid high property tax. Seller also stated to have two deeds of sale if ever the property is purchased. Is this legal?
Thank you so much!
Sent an email.
The decedent died in Marikina but his property is in Baras, Rizal. His CAR was paid in Marikina. Should transfer of TCT name to heirs be done in BARAS RD? Thanks.
Since the property is in Baras, land documents such as the land title and the tax declaration will need to be done in Baras.
These last steps complete the transfer of a land title to family members in the Philippines and should be done before the CAR expires.
Hi. Do we have to make two EJS for both my deceased parents? Or can we just make ONE extra judicial settlement to cover all of our parents’ properties? Thanks!
Hi Edwin:
One EJS per deceased is the usual procedure.
This is especially the case when dates of death are different since there will be different estate taxes computed.
Hi! Stumbled upon the article. Very helpful. Thank you! Skimmed through the comments and replies as well in case I could find an answer to my question. Hoping you can shed some light.
My mom, her two siblings, and their father co-own a property. All their names are on the title. Their father passed away several years ago. Today, my mom and her two siblings (surviving co-owners and sole heirs) would like to sell the property.
1) Before selling, (in order for buyer to successfully transfer title to his name) would my mom and her siblings need to first transfer the title to just their names (without the name of their father, the deceased)? Or would an Extrajudicial Settlement of Estate indicating they are adjudicating the estate unto themselves suffice? Could that simply be attached to the title?
Or is an Extrajudicial Settlement even necessary since they are co-owners and their names are on the title already? Would simply attaching his death certificate be enough?
2) Their father passed away many years ago. If an Extrajudicial Settlement does indeed need to be entered into, would there be penalities since it was not done within 6 months (or a year?) after his death?
Appreciate your help!
Most serious buyers know that the estate must be settled before it can be transferred to the names of the new owners.
As such, the buyers would ask that the father’s estate be settled as he is co-owner of the property.
It is possible to do this now without late penalties due to the estate tax amnesty but you must act quickly as it takes a lot of effort to push this through and can be very time-consuming. The amnesty ends Jun 15, 2021 and many families struggle even with this long a period.
Hi, my brother died 3 years ago, There’s this property he inherited way back with a title under his name and his wife’s as married to who is still living.Their only son died 8 years ago. Does that make her (wife ) the sole heir now? Just recently, We found a buyer who is interested to buy the property. But the wife wants to transfer the tiitle to her name first. Can she legally do that? My other question is, we as siblings (2 living sisters) do we have the right to that property since it’s an inheritance from our parents? Can it be partitioned among us siblings? And if she sells it do we get a share? Please advise. Thank you
Hi:
It will depend on the type of marriage that he had.
The property regime in Conjugal partnership of Gains vs Community of Absolute Property can affect the situation.
It will also depend on when the property was inherited.
To understand the situation, a case assessment must be undertaken to see what applies to this situation. A case assessment means examining documents, describing the situation in detail and undergoing an interview.
At the moment, the information is fairly vague.
Hello
Excellent article thank you.
My question is a bit different. i am a US citizen and my father, also a US citizen, died in January leaving a will in both the USA and Philippines naming me as heir. He had inherited 15 properties from his mother and spent his adult life getting the deeds in order and putting them in her (or his and his siblings) names. One of his siblings (Philippine citizen) died with no debt. One sibling (Philippine citizen) died with a lot of debt and he had slowly been selling property and using her portion of the proceeds to pay down her debt. All of the properties are in his name and his siblings EXCEPT two properties, which he legally had his siblings waive their rights to so they were fully in his name and would go directly to me.
The properties are agricultural land, in remote locations, fairly worthless on paper (unless the government buys them) and I do not want them. Is there any way of giving them back to the government so I do not have to pay property tax on them? And / or is there any way of retaining the 2 properties that are in his name only?
Finally, as he had a Will in the Philippines he named an executor. It is a law firm out of Manila and I believe I am getting the run around (they say they can’t get valuations on the land, but we have been paying property tax for years so there must be some record of it being assessed). They have also said they want to probate the will in Manila but the properties are all on Negros. As my father was a US citizen and died in the USA shouldn’t’ it be probated in Negros? Wouldn’t that be faster? They have filed a 5 year extension (he died in January) on filing the estate tax return, but I don’t understand why they would do this. And shouldn’t probable begin immediately as I believe there is currently an exemption on taxes inherited by foreigners (the lawyers did not tell me about it, I read it on my own.)
How does one go about firing the executor of a Will? Or maybe they have done and are doing all the correct things?
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Hi! Thanks for this detailed info regarding estates.
Hope you can advise what steps can be done on the following situation:
Father died 16years ago no interstate. The mother of the deceased filed a self adjudication without the knowledge of the rightful heirs wife and 4 children all in legal age in 2009. The mother of the deceased in someway was able to obtain signature of the wife of the deceased and the 3 children and was able to sell the land to buyers.
Questions are:
1. Is the self adjudication valid even if there is more than one heirs? If no, what steps can the rightful heirs do to regain the sold lands given the information that the buyers already built houses on the lands.
2. What steps can the child who did not sign the authorisation letter do to get her part of the estate for the sold lands?
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Hi, my brother died 3 years ago, There’s this property he inherited way back with a title under his name and his wife’s as married to who is still living.Their only son died 8 years ago. Does that make her (wife ) the sole heir now? Just recently, We found a buyer who is interested to buy the property. But the wife wants to transfer the tiitle to her name first. Can she legally do that? My other question is, we as siblings (2 living sisters) do we have the right to that property since it’s an inheritance from our parents? Can it be partitioned among us siblings? And if she sells it do we get a share? Please advise. Thank you
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Hi Lawyers,
Good day!
I am hoping you can instruct me on what to do with my situation regarding subdividing the properties left by my deceased parents without last will.
There were 5 properties left by my parents. My father died last 2007 and my mother passed away this year. All titles were named under my mother’s name except for 1 house and lot. My mother was able to put this house and lot under my brother’s name when she was still alive. Though my brother did not give a single penny to my mother to buy this property.
Question: If we will do an extrajudicial settlement, are we going to include the property under my brother’s name (since my mother is the one who bought it) when we subdivide all properties amongst my siblings?
I hope to hear from you soon. Thank you so much in advance.
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Thank you for the information. Very useful. Can we process land titling in other regions other than where my deceased father’s property is located? I and my brother are planning of having our father’s residential and farm lot titled under our names.
I hope to hear from you. Thank you so much.
A Philippine Extrajudicial Settlement of Estate can be done where he resided.
If the estate will be sold to three buyers by the heirs, is it allowed to execute a Deed of Extra-Judicial Settlement of the Estate with Absolute Sale for a single land but three different buyers?
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My Father passed away in 2009. We still have not executed and Extrajudicial Settlement because some of us are permanent residents abroad (Japan, Canada and Australia), and only my mom and brother are in Philippines.
If they execute an SPA for the Extrajudicial Settlement, will they still need to physically sign the Extrajudicial Settlement Document?
All of us agreed to liquidate the estate of my dad (Land/House, Stocks, Bank Account). Can each of them execute a single SPA to cover the following :
1) Sign on their behalf & Execute the Extrajudicial Settlement
2) Liquidation / Disposal of Properties
3) Assign both my Mother and Brother as Joint Executors or Joint Attorneys-in-Fact where they both need to sign (in agreement) all documents related to the ES and liquidation/disposal/sale of the “Estate” for safety & security.
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Our grandparents died intestate in the 60s-70s and they left some properties. They had 6 children, all are already deceased now and they died intestate too. We, the siblings and cousins from all 6 children would like to sell our grandparent’s properties. We would like to execute a SINGLE extrajudicial settlement that will cite the past 2 generations (intestate grandparents and intestate parents) and signifying the sharing as well as appointing and giving of a SPA to one of the great grandchild to represent us in the whole process of the sale. Is this possible?
Please send an email to admin@staging.lawyerphilippines.org.
I sent an email but it bounced.
Great read! Our father died last Feb 2018. The only TCT (house and land on his name) that he left us is where me and my sister lived. We both have our own family as well. What is the ideal thing to do? thank you!
More power and God bless!
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we have filed the estate tax and are waiting for the CAR to be released.. our prob is that 1 of the properties of my father is co owned by his sister-n law who is now living in USA and is very uncooperative in terms of dividing said property. Our share is 3/4 of the property and have no idea what to do or how to transfer said title to our name. WE have a court order as to how the land should be divide but our aunt would not honor said order so my late father agreed to a settlement but then again she doesn’t want to honor that also. please advice us what to do..thank you
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Hi Lawyers in the Philippines!
Your article is very informative. I like the way you inform the readers about the topic without being so technical, that everything you write is simple and does not beat around the bush! Hence, I would like to take the opportunity to ask you a question. 🙂 Our family is on its way to settle a property (intestate) however, one of the heirs is already deceased. Do we need to consider writing down his name in extrajudicial or it should be replaced by the surviving spouse, instead? Thank you very much in advance!
Hi Princess:
It depends on what type of heir he is.
For instance, if the deceased heir is a child of the deceased owner, then his wife and his other heirs must be part of the extrajudicial settlement.
Both of my parents are now deceased leaving some real estate properties of excellent current market value, requiring high maintenance costs, taxes, fees, and incidental expenses, to 5 adult legal-age siblings. The properties are deemed unserviceable, if divided into multiple portions. Since, finances can not be collected equitably among the siblings, in some cases not able or willing to provide his/her share of contribution to cover the expenses mentioned. It is now imminent to sell the property while it commands an excellent fair market value, before it incurs more expenses, loss of value, liabilities, and death of any of the siblings. The 4 majority of the siblings are in good faith prefer to put the properties in the market, except for 1 sibling who has been very uncooperative with the idea of selling the property, and has refused to a civilize meeting/communication, via informal intra-family agreement, to settle the issues with an agreement.
What is the next legal / formal remedy or action for the majority to facilitate the sale of the property and transfer of ownership, when 1 or more co-owner has refused or blocks the sale transaction or threaten to block formal re-titling process?
Andy
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Good evening.
Our mother died in 2015. When she was still alive, she sold a property at minimal cost to our eldest with an agreement to her that she would have no more share in the other property, which was agreed and known to all of us siblings. As i have been the ones providing for all expenses to our mother, she told me then and my other siblings that the residential lot area will be left to me, and it would be up to me how much should i pay to my other siblings as their share in the property. I was not so keen before because i have my own residential space nearby..but i just made it clear and was understood by my siblings that the frontside of the property would be my share. Now one of my sister wanted to ‘sell’ to me her share because she badly needs some money. The biggest problem is that this property/estate has not been settled since my mother death…kindly advise me on what instruments and steps should we take at the soonest because my sister needs the money urgently. Thnak you and God Bless
Hi Josephine:
Transferring the property is itemized in the steps above.
It is important to settle the estste soon as penalties and fees can be heavy.
Hi, I inherited my Dad’s property in Philippines. It was settled extrajudicial and I have a SPA also to my sister in-law. Now, she had a buyer and she’s telling me that I need to do another SPA Self Adjudication as RDO requested this document. I thought DEED of Sale and Extrajudicial are enough to process the sale.
Clarify with the RDO.
This situation is unclear.
HI Lawyers
My parents died long time ago and left a piece of land. there are 8 of us siblings and only 1 is benefiting from what is grown in the land.
But my concern is not the income generated from it but my share of the land. Since my other siblings are no longer interested in dividing the land due to various reasons thus letting them sign the extrajudicial settlement is no longer possible.
Are there any alternative means, so that i can claim what is rightfully mine which is my share of the land which my parents left us and move on with our lives as this scenario has been the same for decades now.
Hi:
You can have the land subdivided and then sell your share.
Note this is a long process as well.
My grandmother died last June 8, 2008. I was not aware that she has 3 BPI Security Corporation accounts consists of a share of stocks which I am the beneficiary ( Naka in trust for under my name yung accounts ). Pero even before when she was still alive, she always tell me na may makukuha daw ako. When she died, she left no will. I was not advised by anyone na beneficiary niya ako for the 3 accounts, hanggang recently na discover ko iyon by myself. Nag punta ako BPI and later on sa BSP para ipa hanap yung accounts. Nahanap ng BPI yung 3 accounts and I already submitted her death certificate, my birth ceritificate and my parents marriage contract sa BPI to prove na ako nga yung beneficiary at wala na grandmother ko. My first question is the bank is asking me to pay the estate tax para daw ma i transfer na sa account ko yung lahat ng shares sa mga 3 accounts na iniwan ng grandmother ko. They are also asking me for a deed of extrajudicial settlement. Ang tanong ko po bakit ko pa po kailangan non? Eh nag iisang beneficiary lang naman po ako nung 3 accounts na yun? Pangalawang question is applicable po ba sa case ko yung Estate Tax amnest of 2019 dahil po 2008 pa namatay lola ko at this year ko lang po na discover yung iniwan niya sa akin at maaasikaso? Ang pagkakaintindi ko po ay ang pag settle ng estates ay pag walang iniwang will or trust yung isang tao. Pero in my case yung 3 accounts po na iyon naka trust at ako po ang beneficiary. Please enlighten me po pangkaraniwang tao lang po ako at wala masyado alam sa mga ganito. Salamat po.
Sent an email.
Bakit po puro sent email. Pa share po ng answer for everyone’s response.
There are sometimes privacy concerns because further questions have to be asked of the commenter before we can give an answer.
Hi,
I just went through your article and find it very helpful. I also want to commend you for actively addressing the queries of your readers.
I hope you can also enlighten me with my situation as I am already considering on settling the properties that were left by our deceased parents.
CASE 1: Two properties (lot only) were left by my parents. My mom died December 2003 while my dad died last May 2017.
Q1: How would the estate tax be computed as the titles were named, (LOT A: Under mom’s name married to dad & LOT B: Under dad’s name married to mom)? As I have read, estate tax will be computed on the time of death of descendent. Will it be subdivided amongst individuals or would it be combined (i.e. 50:50)?
Q2: Regarding penalties, how are these penalties computed? Will this be computed on the year of the death of my mom or my dad?
Q3: Are there any grounds by which deductions in estate tax be applied in our case? I’ve read about the standard deduction (1M), is it only applicable for death on or after the passing of TRAIN LAW?
Q4: Is it better to file both properties as gross estate of both parents? My siblings and I have already settled on who will get the properties. As I am already married, can I already file this under my married name?will it be more difficult? I am also considering on filing for the property that will be given under my name since my siblings are not yet financially capable of settling the properties that they will inherit, is it okay or it would be difficult to do so?
CASE 2: Another property (family house) is under the name of my mom. However, the lot wherein the property is situated is under the name of my mom and aunt. My aunt is still alive and have children of her own.
Q1: Do we still have to file for an extrajudicial settlement? if yes, how should we proceed? if not, what are the steps on how we can subdivide the lot for the two families (ours and my aunt’s)
Thanks in advance
CASE 2: Another property,
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Wow all what you have said is i got it through all the process and it true very time consuming..but worth it..all u have mention are true..im passing it on to my children so that when i die they will know the process and also my husband whichever ..
Hi Lawyers,
I’m trying to buy a property. It already have a Extra Judicial Settlement, CAR, Estate Tax already paid but the Transfer Certificate of Title is still named to the deceased one.
What shall I do next? Can we execute a Deed of Absolute Sale with the heirs stated in the Extra Judicial Settlement?
Please guide me on what are the proper steps to do.
Thank you very much
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Hi Lawyers,
This is a great article. It really gives me an idea.
I just want to ask your advice regarding to my concern. I am currently planning to buy a land but the owner of the title already died last 2010 or 2011. I already checked on the ROD and verify the title. The ROD personnel informed me that he is the correct owner of the land and their is not issue on it. I went to the BIR to check the real property tax and I found out that they haven’t paid the tax since year 2012. This means that I need to pay it. Now, I also found out that the owner wife is still alive and they have 11 siblings. 2 of the siblings are currently abroad.
May I know the following answer to the below questions.
1. May I know if I still need to follow the whole process above in order for me to transfer the title to me?
2. What will be the process for the 2 siblings that is currently on aborad?
3. For the Extrajudicial settlement, what will be the process for the 2 siblings that is currently abroad?
4. For the 2 siblings abroad, do I need to inform them that they need to provide the waiver declaring that they do not want to be part of it or they need to file a waiver that they are going to give up their right to own a property from their parents?
5. Can you give me further advice or step by step guide on how I can transfer the land to my name?
6. Can you share the WHOLE complete list of documents that the owner wife to provide to me?
Looking forward to hear from you.
Regards
Mark
Hi Mark –
The extrajudicial settlement process I described above covers most cases.
If a sale is involved, an extrajudicial settlement with sale is often used.
All the heirs would need to sign and those abroad would need to participate. The document that those who live abroad must execute must be authenticated; and exact data would depend on which country they live in.
The list of documents listed above also handles most cases.
It really depends on the exact situation you find yourself in; there can be differences depending on the exact case facts or documents.
Hi Lawyers.
Thank you very much for your response. I really appreciate it.
I would like to get more further clarification from your statement “he document that those who live abroad must execute must be authenticated; and exact data would depend on which country they live in.”.
What are those documents need to be executed, authenticated? What are the exact data you are referring too?
Looking forward to hear from you.
Hi Mark:
There is a process the heirs who live abroad must go through to ensure that the document they execute can be accepted.
Since your case has some complicating factors, you might want to consult with a legal practitioner at this point.
Estate is not that easy to settle by yourself and incorrect settlement can cause many problems down the line.
Thank you for this site. Love to read all the situations and response. I have situations that are similar or same and thanks for all the infos. Regsrding EJS, if both parents died, Each have their own certificate of titles in their name, would it require 2 separate EJS? I appreciate any information you share.
Thank you.
Generally, the properties of spouses are presumed to be conjugal properties.
An Extrajudicial Settlement of Estate for each deceased is done before they will allow you to transfer the land title to family members in the Philippines.
Hi,
My mother sold her property to her niece few years ago before she died. Her niece was able to pay the total amount to my mother but there was no contract prepared and signed until my mother died. By mutual agreement, the property was not anymore owned by my mother. Should we need to prepare ‘special’ deed of sale signed by me and my father? On behalf of my mother, what document should I prepare to BIR? Thanks.
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Good day!
My grandfather died 17 years ago intestate and left a land. After 2 years, my grandmother also died. They had 8 children, 6 were alive and two were deceased. I and my cousin (both grandchildren) will buy 2/3 of the land, which means the land will be divided into 3 (1/3 for me, 1/3 for my cousin and the other will be named under the 6 siblings alive). My questions are:
1) Can we make a single (one) extrajudicial settlement with absolute sale? or we should have an individual extrajudicial settlement with absolute sale ( one for my cousin and another one for me).
2) In extrajudicial settlement with absolute sale, should we include all the children and legal wife/husband of the deceased/s?
3) In processing the transfer, do we also need to provide death certificates of the deceased children of my grandparents?
4) In paying the estate tax, does everyone need to have a tax identification numbers, although most of my aunts were plain housewives?
5) Is it true that we have to pay estate tax for my grandfather, for my grandmother and for the 2 deceased children (as according to the rule, estate tax should be paid for every decedent)?
Thank you in advance for your reply!
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Hi, if the father died first and his estate was divided among his kids through an extra judicial settlement including the decedent’s interest in the family home which was given to son1. Another real ppt was given to son2. The mother died after 10 years, is the family home – for mom’s estate tax computation purposes, valued 50% only since the other half is already owned by the son? So if family home now is 9m is the computation 4.5M for mom’s gross estate less family home deduction of 2.25M? If the real ppt is 2M, is it now valued 1M only?
You only pay estate tax on the portion owned by the deceased.
Hi, just want to refer, my aunt(single) died 10 years ago, she left a real estate under her name.. my father is her only sibling.. My parents wanted to transfer that property directly to us (their 2 children).. could it be possible?
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Hello.
I just have a couple of questions. We are planning to buy a lot that has been sold to the seller (“Juan”) through a Extra-Judicial Settlement with Sale. He has the document that was signed by the heirs of the deceased owner which stated the they agreed to sell the portion of the land to “Juan”. However, Juan did not transfer the title under his name. Upon noticing that he does not have the CTC, I brought up that concern to Juan and he said that the heirs are willing to sign on the deed of sale that we are going to execute.
1. What is the legal process in case that we will buy that portion of land?
2. How long is the process will usually take?
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My sis recently died. She was single and her sole heir is our mother. She has 6 brothers/sisters. She left 3 properties:
1. She was sole owner
2. Jointly owned w/
sisters
3. Family home under deceased & bother’s name
Is extrajudicial settlement needed to cover all properties?
Is it correct that the deceased’s surviving co owner gets deceased’s share of property?
Thanks
The extrajudicial settlement will only cover her property, but this includes her share of other properties.
Hi. Im going to buy a Lot on a subdivision but the Owner of the lot on the Title passed away already. The wife wanted to sell the lot and she wanted us to pay right away, having only deed of sale and the original copy of the title. And later have it transferred to us as they process it. But on our research, since the original owner on the title is no longer alive, an extrajudicial settlement is needed first, noting that the favor of the settlement is to the wife of the late owner. I am a little bit worry that after the payment transaction, the mentioned property may still be sold to someone else, or other heir may have claim on the property. I am trying to negotiate that we will have the full payment after the title have been filed to the Registry of Deeds, transferring the ownership to us. May I have then the following inquiry:
1. Holding the original title and the deed of sale will give us authority to the mentioned property? Can they acquire a CTC of the title from the RD and sell it to others?
2. After the extrajudicial settlement, and having the transfer title to us, is it absolute? what if another heir comes out after it?
3. What if we, the buyer is composed of two individuals, can we have a title having both names on it, even if we are not related?
Hoping for your response. Thanks and Best Regards
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Hi. Our mother died in 2016 and the land title is solely entitled to her. We are planning to execute extrajudicial settlement in favor of my older sister and I. Is our father required to sign a waiver?
More information is needed to answer this clearly.
The situation is unclear.
Why am I asked to file for the reconstitution of the original Tct lost in the possession of the Register of Deeds when I am Not responsible of losing it? I have my Owner’s Duplicate of Tct. This is UNFAIR!
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Hi, may i ask once the CAR is given, the heir/heirs of the property can freely sell the property of the decedent?
2) Will they be given a new title in their names (heirs)?
3) Is it possible once CAR is given, can the new title bore the name of the buyer if the heirs of the decedent decide to sell the property instead?
A CAR greatly helps for serious buyers.
A CAR allows the transfer of the title to the new owners but more processing needs to be done to complete this.
An extrajudicial settlement with deed of sale allows the property to be transferred to the new owner if that is what was undertaken.
More information is needed to comment on your case specifically; the above are general statements.
Good day!
This article is very useful and informative. Can I ask how much are we going to pay to BIR if the market value of the house is 850,000 pesos and the land is 280,000 pesos? My father died last 2013 and my mother this year. I’m so concern because I heard that we need to pay 6% each ( and I have 4 more siblings ) in BIR. And the amnesty will be end next year by June 2021 so, we need to fix it in a short period of time.
Your father’s estate will fall under the estate tax amnesty so you are correct that it would be good to rush settling the estate. Your mother’s estate will fall under the train laws. Prepare 2 EJS and then gather all the other documents you need to settle it at the BIR. Then go and as for a calculation with them.
Good Day!
Just want to let you know that this article provided an insight on our situation now.
On my dad’s side of the family, The estate left by my grandfather has not been touched ever since he died. Meaning, for over 30 years, the titles is still on his name and we still pay the taxes same as before. The thing is, my aunt who holds the title died, and we can’t find the titles now, my question is, How are we able to get a new title and if ever we get a new one, do we follow the “procedure” that is listed on this article and go from there? My father and aunt who are the remaining heirs of my grandfather, wanted everthing to be settled as they are old and wanted no trouble in the future.
If I may specify that my auntie, lives in America and is an American citizen, how am i going to proceed on this?
Thank you so much for taking time reading this I really apprecite your insight and help.
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Hi im rose, my husband and I purchased a property and its been 6 years to be exact but until now I’m still not finished transferring the title in our name. we buy our land from an agent as they claim to us and we are very trusted to them that they will do all the transfer and so on. so we just paid them the amount that they are asking. without asking some important documents until later I decide to get the documents and I try to process on my own. and. later that we find out we are the one going to pay the estate tax, capital gain tax. so I really get frustrated. just a year ago the agent passed away so I can’t questioned them anymore. now my question are: in estate tax,
*do I need to pay all the died member of the family?
*the original owner was the grandparent with 8 sibling are deceased
* do I have to pay all of them, like the grandpa and grandma, 8 sibling and their spouses and some the heirs who passed away too?
* and how they compute all of this since they don’t have any record for date of death in the municipalities.
* I buy the property in lower price since its a hilly for agricultural purposes. please I need your good judgment. thank you in advance.
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Hi. My uncle in US wanted to sell his properties in the Philippines. TCT indicated “Husband” married to “Wife”… Wife died a year ago. They have 4 kids (3 in US; 1 deceased in US). My uncle asked me to be his representative to deal with potential buyers, including signing the documents and receiving the payments through SPA. Do they need to file for extrajudicial settlement? Does he need to pay an estate tax? I’ve talked to one lawyer here inthe Philippines, that there is no need for them to file for extrajudicial settlement since TCT only indicates “Husband married to Wife”. Unless it indicated “Spouses” or “Husband and Wife”. Need your advise. Thanks a lot.
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Can a nephew or niece overpower or can equal the rights of their uncle/aunties in behalf of their deceased Father as the original heirs.
Thank you very much
A nephew or niece may inherit in representation or in the place of his or her parent if the latter has predeceased the aunt or uncle to be inherited from.
But if you are asking about the inheritance rights of children of the deceased versus those of the deceased’s siblings, the rights of the children will prevail.
Very helpful.
One question please:
If all of us children are abroad and are living in different states, can we make individual separate extra judicial settlement and submit it as one.
Executing individual SPAs would address the situation.
The title indicate “wife”
married to “husband”, husband died 2020 with 2 children, 1 is already above 18yro and the other minor. Do they need extra judicial settlement? Pay estate tax and undergoes the process you stated- step1-7. The husband signed a SPA in favor of wife giving full power duly signed and notary before death. The land approx market value is around P1M which is considered as family home. Need your advise. Thank you.
Yes, an extrajudicial settlement in the Philippines is necessary. The surviving parent can sign on behalf of the minor child.
Hi. My question is this. The Extrajudicial settlement is already done, now waiting only for the paper to be released at the ROD. Me and my brother are named heirs, through interstate as the said property in question belonged to my dad but he passed away without a will. My dad borrowed money from a relative and has a hand-written note naming the property as a collateral in the event that he cannot pay the debt. He passed away before debt was settled. Now the relative who my father owed the money to is contesting the extrajudicial settlement of estate. Please note that the atty who has processed the judicial settlement is aware of the debt but not the promissory note as this was only made known to us recently. My question now is, can this relative bring us to court because of this and due to the fact that my father has signed a promissory note indicating the said property as collateral. What can we do to protect our interests? Are we legally bound to pay the dept, or give up the property altogether since it is held as collateral? In the promissory note, it is stated that there will be 2% interest if payment is not made in the agreed time. The debt is now 16 yrs old but my dad passed away 5 years ago. We are planning to pay the dept in good faith but relative is asking way much more that what we can afford to pa, triple the original amount. Please advise on what to do.
Yes, he can bring a case to court.
I have sent you an email.
This question is from my Father, My GrandMother died September 2017 and my grand father is still alive. They already made an extrajudicial settlement last 2017. The heirs of my grandmother are in chaos because other siblings ask somebody to process their land titles but my father wants my sister to process the land title for him. However the person which the other siblings ask to process their title is threatening my father that he will pay penalties if he didnt want him to process the title.
My question is ;
1. Is the estate tax needs to be all the land that is given to the heirs or my father can only pay for the parcel that he inhereted.
2. If the land is 1500 sq.m how much my father will pay for the mentioned penalties and surcharges.
3. Do we have to wait for the surveyed land registration number before we can process the the documents in BIR.
4. Does my sister need and SPA to process my fathers land title? Since my father is not well educated and scared to do the process himself.
Sent you an email.
Hi, my father died in 2011 and he left some properties. We are four in the family. We wanted to execute an extrajudicial settlement however my two siblings are living abroad. The three of us want to waive our shares in favor of our other sibling. My question is – is waiving their rights be done through SPA?
Thank you.
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My husband and i are interested in buying a property. The registered owner is the grandmother of the wife who also died later, leaving behind her surviving husband and 3 children (all legal age). Two of the children now reside abroad. The husband informed us they are already starting to process the estate settlement – tedious as i see it trying to settle an estate 3-generations down. Given these, Would you advise us… a) to enter to a Deed of Conditional Sale paying a downpayment just to reserve the property to us until such time the estate be settled, then later pay the balance and execute a Deed of Absolute Sale once the title has been transferred to the heirs? Or b) NOT do anything whatsoever until the title has been finally transferred to the heirs? Appreciate your suggestion.
This isn’t really something we can advise on from an internet comment. It ultimately depends on your appetite for risk and your level of comfort with these parties, as well as how realistic it is that they will manage the settlement of the estates within an acceptable timeframe.
Just to be clear – there is a lot of risk here.
I always tell people that to transfer a land title to a family member in the Philippines or to a buyer or new owner really is a long and laborious process, and it really is hard for a lot of people to complete.
Is it possible to get an approximate of how much it will cost to transfer a property(house/lot) that say cost 1,000,000 pesos? My father died in 1999 and would like to transfer his property to my name. I read through the procedure but I’m confuse as to the 20% penalty and 25% surcharges that are mentioned in this website. What other costs need to be paid other than the estate tax? Do you have a recommendation of any lawyers who will be willing to do all of these procedures? I really would like to know the total cost of transferring the property title assuming the cost is 1,000,000 pesos.
Sent an email.
Hi, i would like to inquire about the same. my mom passed away 2005 and i would like to transfer our house title to my name since i am planning to renovate the house, and will need the documents to apply for loan (PAGIBIG) to finance the project. I am an only child, and my mom never married. the house&lot valued at around 380k. i’ve read about the penalties of not transferring the title right away after the title owner passed away. will the penalty cost more than the actual property value at this point? what would be your advice on this concern? thanks in advance.
There is an estate tax amnesty currently in force.
It will only be valid for 2 years from June 2019 which is when the IRR of the Estate Tax Amnesty was released.
It removes the penalties and allows the transfer of property upon payment of the transfer tax.
As settling an estate can take a long time, I suggest you start immediately.
My husband parents has a property under their name. They passed away with no will and testament. All their children lives abroad and planning to sell the property. Two of the siblings already passed away with children of legal age. Who will sign the SPA to sell the property and the Extra Judicial Settlement? Somebody told me that the deceased spouse should submit the death certificate with red ribbon and the only person to sign the SPA are the siblings that still alive. For the EJS, the person appointed on SPA will sign it. How about the children of the siblings that passed away, are their names will be in EJS?
Sent an email.
Hi,
Thank you for this quality information. I’m currently in an extrajudicial settlement at the moment. There is one property involved and although it is to be divided among the Heirs, some have interest in the property, therefore would like to buy out some of the Heirs. Those Heirs are trying to get a low appraisal value of the property, is this allowed? Also, the deceased is known to have a joint bank account with one of the Heirs will this be needed to be noted as one of the deceased assets? Finally, as some of the Heirs are now living in a different country and will be needing SPA’s, can they appoint one of the other Heirs as an SPA or should they find someone not involved in the settlement? Thank you for your time.
By its nature, an extrajudicial settlement is an agreement among the heirs. What it stipulates very much depends on what the heirs can agree to. All the deceased’s assets should ideally be accounted for. Yes, the heirs can appoint someone to sign the settlement on their behalf.
Addition to mY query pls: Hi how much percentage will the second nuptial get from the property of 1st nuptial? The land is the property acquisition of the couple of the first nuptial. Lolo died in the 1940s so the first nuptial children would like to sell lolo’s properties salamat po.
All of his children inherit from his estate.
Mary sold the property to Juan. Juan failed to transfer the title to his name. Mary and Juan are both dead now. Juan’s wife has the title bearing Mary’s name. However, Juan’s daughter stole the dead of sale.
1. What’s the best step to transfer the title to Juan’s 4 siblings.
2. How to stop Juan’s daughter on doing something illegal with the documents she stole, where she is nowhere to be found.
3. Juan’s wife is not interested in transferring the title to their children due to the high cost of taxes. What advises to give?
By what right do Juan’s siblings claim the property?
Hi, i have an uncle who died 4 years ago and He doesn’t have a family (a wife and child). Their are 5 siblings in the family including may Dad who past away before my uncle. My aunt and uncle decided to make an extra Judicial settlement without our knowledge that they are the heirs of my uncle house and lot and others assets including bank accounts and gold jewelries and decided to sell the property (house and lot) without our consent. My uncle died without any will. Is it possible that we his niece and nephew have the right to have share in the said property which my uncle and auntie sold.
Sent you an email.
Hi, needing your help please. I need an advice on what to do. My mother sold her property. I have really no knowledge that she already sold her property while my siblings had. Now, while she’s processing the deed of sale, she’now forcing me to sign the deed of sale and it was only me who have not signed it.What document can I give her that I won’t be signing any since I did not enter nor participate in their agreement ? Thank you in advance.
You are within your rights to simply refuse.
Hi I am Australian citizen now do I have the right to file a case against my sister to revoke the title since I didn’t sign any documents as part of the family when she applied the title for her share from iour inheritance.if so what I’m gonna do.
If you are a legal heir and did not receive your share of the inheritance, you can certainly question any property disposition that did not include your interests.
Hello…what is needed to settle a title issue. The property was titled in the name of my deceased parents and I want the title transferred to us, the coheirs. But one of the coheir refuses to cooperate. He does not want to pay for any transaction cost i.e. estate tax, property tax, legal help, etc. What can I do to force the issue. I do not want to go begging for what I feel is mine.
Thank you.
You can consider stipulating in the Philippine extrajudicial settlement that the advances made by certain heirs will be reimbursed them from the estate.
My father died 2 years ago..i have 3 sibling and my mother…my parent having a property…but after 2 years my mother decided to subdivide the property to their children and their silbling…but my sibling not agree to her plan to give some property to their sibling just because before my fathers die he wants that property is only for his/her children….my mother already subdivide property and allocation their sibling…my question is what will we do for that case…
Sent an email.
I came across this article as I am trying to find out what can be done with our case. I am interested in a property that is under the names of my two aunts who were both single and are now both deceased. May I know how I can purchase the property? Is it better to pursue a deed of sale or a deed of donation? Appreciate your guidance on this please.
Hi Lea – what needs to be done depends on the exact situation.
I will send you an email with some question to explain the considerations you must take into account.
Hi. Thank you for this very helpful article. I just have 2 questions – (1) my brother and I would like to sell our deceased parent’s house and lot property, we are hoping to benefit from the current BIR estate tax amnesty. A buyer has expressed interest to buy the property, in such case, would it be better to execute an Extra Judicial Settlement with Absolute Sale to directly transfer the property in his name or would it be legally safer / better for us to execute just a usual Extra Judicial Settlement of Estate (Among Heirs), obtain Electronic Certificate Authoring Registration from BIR then do a Deed of Sale afterwards? (2) What exactly is the timeline with regards to payments for sale of properties in such a situation? Is it upon both parties have signed the EJS w/ Absolute Sale or after the 3-weeks newspaper publication? I know of a case where the buyer only paid half, then allowed 2 years to pass before completing payment in observance of Section 1, Rule 74 of the Revised Rules of Court of the Philippines. Would really appreciate your reply and guidance on this. Thank you very much.
Dear Marissa:
A lot of the answers to your questions depend on your exact situation with the seller.
The estate tax amnesty is only in effect till June 15, 2021 and that is very little time since oftentimes one party may not move very fast. As such, it depends on how fast both parties can get documents and requirements together.
If the purchase is not a sure thing and the buyer may not push through, it may be better just to go through with the EJS.
With regards to your other question, it also again depends on the exact situation.
Hi! Both my parents died in 2018. All of us siblings are living abroad. What red ribboned SPA do they need to submit? SPA for a lawyer to represent them or an SPA of extrajudicial settlement? Thanks
Sent you an email.
What if the heirs of my two(2) brother’s will not cooperate of signing the extra judicial and not even give their ID and TIN#? What shall I do?
An extrajudicial settlement in the Philippines is only possible if the heirs are in unanimous agreement. Absent that, only a court settlement of the estate is possible.
And the estate must be settled one way or the other, because without it it is not possible to tranfer a land title to a family member in the Philippines and so any new owner will have a lot of difficulty down the road.
What are the solutions to an heirs encumbrance stated in the title? My siblings and i have agreed to sell the property under our names and we have a buyer already but there is a two year encumbrance on any other heir who might have a claim. My siblings and I are already in our 80s and any one of us can die anytime and we do not want to cause any complications when any One of us dies. We do not know of any other possible heir to this property except us siblings. Will an heirs bond do or a simple contract stating that in the very rare chance an heir does lay a Claim during the two year period, we will shoulder all claims on the property so the buyer is not affected. Thank you!
Yes, depending on the property and other considerations, the most practical answer may be to simply sell the property to a willing buyer as is.
Hi. I stumbled upon this article because I was trying to double check if what people from different agencies are telling us is true about how tedious the process is.Turns out that it is. We were planning to build a house on the lot we bought. The only proof of ownership we have is a deed of sale. Is that enough reason to take the risk? I would be happy to explain our case by email. Thank you so much for your time.
Sent you an email.
Our grandmother died intestate in the 50s and left a piece of real estate. She had 3 children,—my father and 2 aunties; all three are already deceased. All three died intestate also. WE, the siblings and cousins from all three parents would like to divide our grandmother’s property thru an extrajudicial settlement.
Question 1.. Can we execute a single extrajudicial settlement that will cite the past 2 generations( intestate grandmother and intestate parents) , but the heirs now are preparing ?
Question 2. Have there been similar cases like this in the past?
Sent an email.
Hi, what if one member of the family failed to sign the extra judicial settlement, would it affect or shall i say invalidate the whole process of transfering land title?
What alternative way can we do for that?
The only way to settle an estate if the heirs are not in unanimous agreement is to bring it to court. This should be avoided if possible.
The best piece of advice that we can give when we ourselves settle an estate and transfer a land title to a family member in the Philippines (or members, depending on the situation) is to avoid court at all costs.
My husband and I bought a small piece of residential land. It was registered under our both names as owners of the property. He passed away of no illegitimate and legitimate child. What will happen with the residential lot?
Generally, the rule is descendents, then ascendents, then collaterals.
Of course, the legal spouse is also a compulsory heir.
Note that you must settle his estate to avoid large estate taxes later on.
Good evening. My grandparents, who died in 1976, left a house and lot. There were 8 children; 3 are deceased (all Philippine residents), while 3 are living abroad. May I know the procedure of executing an extrajudicial settlement, esp that the 3 siblings are abroad, and cannot physically participate in the settlement. What documents should they send, to be attached to the affidavit that the Philippine residents will execute? Thank you for your answer.
Hi May:
First, the extrajudicial settlement needs to be executed among all the heirs. In this case, the heirs are the children of your grandparents and the children of the deceased children.
For the heirs abroad, a red-ribboned Special Power of Attorney would first be needed with the associated proof of identity.
What if the heirs are residing abroad, in different countries. Can they execute individual SPA before a Consul in Philippine Embassy? Or only one SPA should be done and be sent to them right after one has signed?
This can be done individually.
Hello,
My father passed away in 2018, leaving a lot in the Philippines. My mother wants to transfer the title directly to us. If we were to hire your office to execute an extra judicial settlement, what would it approximately cost and time it would take to complete?
Thank you.
We’ll be happy to help. If you can fill out our form on https://lawyerphilippines.org/ under the topic Transfer of Inheritance to Heirs and complete the fast track, we can address your specific information over email or conference.
Is an ejs legal amd valid if ones name is scratched out? (Widow of the late heir) her name was scratched out. She did not agree to sign the ejs. But the title was transfrerred to 1 of the heir
This will depend on whether she was an heir of the deceased.
I am now in the process of applying amnesty of my Parent’s conjugal property. My problem here is I have to brothers who die already. And they have children as an heir also. And they some of them doesn’t have any Identification since they are not working. Not even have a TIN#. And this made me quite delayed for the processing. What will I do? Can I just not include them for the extra judicial? Need help?
They would each need to get a TIN.
Very insightful.
I do have a question. Is there a law stating that all the heirs of a property must share all the expenses for transferring the title of the said property even though 2 heirs want to waive their share of the property?
Thanks.
This article is very helpful, already bookmarked this for future reference, but I have a question, My father died last 2013, till now we haven’t settled / process his only property. He doesn’t have any debts, Money to his name, Bank account or anything aside from that one property he owns in the province. question is can we go directly to the extra judicial settlement part and divide among us siblings (my mother doesn’t want to be in any part of that land as she just want it to our names) or we should still go thru the whole process?
Hi Brian:
I am not certain what you mean.
Transferring when there is no will is through extrajudicial settlement and it goes through all the steps I mentioned in the above article.
Hi. I saw this post yesterday and I would like some advice.
My mom died in 2013. Properties (2) in her name were not transferred to my dad and us children.
Then my dad died in 2017 and properties (2) in his name were also not transferred to us.
We are 6 siblings. 4 are abroad and are no longer Filipino citizens. 2 of us are here in manila.
Those abroad want to waive their rights to all the properties.
1) How many extrajudicial settlements do we need?
2) We want to avail of the Estate Tax amnesty. How do we go about it?
I would appreciate your reply. Thank you.
Sent an email.
Dear Atty Britanico:
Thank you very much for your detailed article. We are in a process of creating SPAs for every sibling, here in the USA. If a sibling is married, does the spouse need to sign the SPA in order to do this process for the married sibling’s behalf. We intend to transfer the land title, stock shares, residential home, etc … so that we can also sell them afterwards.
Secondly, will we need to have two government IDs per sibling and make copies of them to bring to the PI?
It would be prudent to have the spouses sign. Passports and driver’s licenses would be helpful.
Thank you so much for this article!! Now it gives me a clear picture of what to do….which is nothing, due to so many required paper work. I don’t even where to start! Well, I do now, thanks to you. It seems such a daunting task and probably not worth my time and effort, for a property that I only paid P400,000 for.
One last question please. What is the alternative for extra judicial settlement if the siblings won’t sign the extra judicial paperwork?
Dear Muriel:
I believe I have sent you an email regarding this.
Just a note —
While confusing to the layperson, lawyers are quite familiar with this type of problem. It is possible to resolve it and see it through.
Some heirs are uncooperative in making extrajudicial settlement. What is the next step? I want to pay my share of inheritance tax.
In this case, people either hire lawyers to negotiate and then bring the case to court as needed.
It is usually better to negotiate before bringing the case to court as it is generally better for the family to stay out of court.
Hi.. Is it possible to transfer directly the title to buyer eventhough the property is still under my mom’s name who passed away? Looking forward to your immediate reply.
Thank you
Jenny
Yes, you can do this will an extraducial settlement with sale.
This will allow you to transfer to the buyer directly and skip having to transfer a land title to a family member in the Philippines first.
You will still need to pay estate taxes though.
A choice in situations like this is to do an Extrajudicial Settlement of Estate with Deed of Sale.
Doing this will allow the land to be transferred to the buying and skip having to transfer to a family member in the Philippines. This will ultimately cost less in terms of transfer taxes.
I recently bought a property from my father who’s still alive at present but our mother passed away many years ago. Since I bought and paid this property to my father am I required to pay inheritance tax and capital gain tax? Our dad didn’t update the tax declaration and it’s still under our mom and dad’s name until now.
In this instance, the transfer of a land title to a family member in the Philippines requires that your mother’s estate be settled.
Yes, that will include the payment of estate taxes and other transfer taxes.
Hi Muriel, we have the same situation may I know what they said in your case? I have a cousin who refuse to sign an ejs.
At this point, many people go to court.
same here
We are processing the extrajudicial of my grandfather for a property he inherited. Do we also have to pay the estate tax of my grandmother since it is tagged as conjugal?
Her estate will have to be settled too.
Hello good day! Someone offered me to buy a land property. The owner is already a deceased and left 4 children. Now where will i start when the seller is in another place. What action should i make since i will do a transaction is not personally present. What documents should i need to be able to purchase the property.Please help me with this. It be highly appreciated.
This is similar to a comment previously made.
An Extrajudicial Settlement of Estate with Deed of Sale can be done for this to avoid having to transfer to a transfer the land title to family members in the Philippines as it would then be transferred directly to the buyer while at the same time settling the estate.
Hi.
I have a question. Our land was named on our late grandfather’s brother. A total of 20 hectars.
The 12.40 hectares are belong to my grandfather’s brother while my grandfather’s land share is only 7.60 hectares and my grandfather has 8 children. Recently my aunts and uncle divided the 7 hectares equally. Now my father passed and we want to claim our land share. Could you please give us an advice what to do first..
Thank you..
As children of your father, you are compulsory heirs and should be part of the Extrajudicial Settlement in the Philippines when they start to transfer the land to family members in the Philippines.
Ask about the contents of the EJS and also where the property documents are.
Only with property documents will you be able to do a land title transfer in the Philippines.
Very helpful information… I will apply this in my quest for extrajudicial settlement of the properties left by my parents.
Thank you. It’s good to know that the information is useful.
Thank you for this article! I had no idea how complicated land issues in Philippines is!! My question is this; my sister recently tried to sell land that I bought from my father. The land in question is still undivided to this day and remained in my Grandfather’s name who ded 40 years ago. So how come my sister found a buyer who was willing to pay for it, when she did not have any paperwork as proof that she owned it??
Transferring the title to the buyer’s name will be quite difficult in this situation.
This buyer may not be aware of the work required or may be willing to undertake it.
In the vast majority of cases however, this is often why titles are not transferred even after payment has been given. The buyer suddenly discovers how difficult it actually is to transfer the land to their name and are stymied.
Dear Sir/ Madam
I bought a house and lot that belongs to NHA which means the house doesn’t have a title and only a Rights. Now ttye house we bought are the third people to own it and were trying to apply for the land title on our name. The house was inheritance and one of the children sold the house to us with consent of the other heirs. The parents also don’t have a dees of sale from the previous owner. It only applied for Waivers of Rights. The parents are now deceased also the person that sold house and there’s still remaining heirs. What is the requirements to apply for the title?
This will be costly and will take a lot of work.
First do a land title investigation and start at the Registry of Deeds. If the owner is deceased you will have to settle the estate and then do a transfer to your name.
Be patient – this will take a lot of work.
I need to make and spa my question is is it possible to make one spa and be signed with all the brothers and sisters or do I need to get one spa for each brothers and sisters
Either can be done depending on the logistics involved.
An SPA can appoint one member of the family to act on their behalf, and is often something we do when we handle an EJS and do a land title transfer in the Philippines to settle aa estate.
Hello,
My grandmother passed away with land titles still under her name or mother title. Now my question is there is one lot that my father is currently living in he don’t want to stay other houses aside from that land where he made a bunkhouse our problem there is no light at water and we want him to access it. But the siblings don’t want to give him even just a photocopy or picture of the title for him to be able to have an electricity. 4 of the siblings constantly talk except my father. What advise could you give?
Hello I am planning to buy a property which the title is under the name of the deceased parents and the some of the heirs ( children of the deceased parents ) are living in USA, others are deceased. The title was secured by the heir living in the USA in one of the bank in the Philippines . Do I need to ask all the heirs ( children) that are still alive to sign the deed of sale ? and how about the children of the dead Heirs, do they need to sign the deed of sale as well. also what document required just in case the heir living in the USA cannot come home , is SPA enough?
SPA validly notarized – either at the Philippine consulate or with an apostille from the Office of the Secretary of State of the US State – will suffice for the heirs in the US.
Hi. We have recently purchased a land. The real owner in the title is dead and only the heirs are the ones selling it to us. An Extrajudicial Settlement has been made during contract signing. When we go to BIR to pay for taxes, we were told we have to pay for the Estate Tax too since owner is dead. We were not informed by broker about this. What should we do? Can we still proceed on transferring the title to our name without paying the Estate Tax? Are we even liable to pay it or it should be the sellers? Thank you
The estate tax must be paid before you can transfer the land title.
The agreement on who pays the estate taxes can depend on the negotiation that you had with the sellers – some will agree to pay some will leave you to do it.
It is a lot of work by the way.
My daughter and my mother are co owner of a property. My mother died in 2009. Are we going to pay the whole estate tax if the whole property will be under mothers co owner’s name in the title ?Thank you
Since they are co-owners, it is only the deceased’s share of the property for which estate taxes must be paid prior to the transfer of the title to a family member in the Philippines.