According to the Global Property Guide website, inheritance in the Philippines is governed by the operation of Philippine law. Certain portions of the estate of a deceased person are guaranteed for compulsory heirs.
The Asuncion Law website explains that there are four types of legal forms of inheritance in the Philippines. They are: testamentary succession, intestate succession, mixed succession and partition inter vivo.
Compulsory heirs under Philippine law are split up as primary heirs, who are children and direct descendents, according to The Global Property Guide. Secondary heirs are legitimate parents and ascendants. And concurring heirs include a surviving spouse and illegitimate descendents.
The Global Property Guide reports that taxes are paid on the remainder of a deceased person's estate after losses, debts and expenses are deducted from the estate. Non-citizens of the Philippines must pay taxes only on property held in the Philippines.