Inheritance Guide

Time limit

6 months from death. Missed — can restore through court or by consent of other heirs.

How to accept

1. Actual residence (if lived together). 2. Application to notary. 3. Through representative by power of attorney.

Heir queues

1st: children, spouse, parents. 2nd: siblings, grandparents. 3rd: aunts/uncles. 4th: other relatives up to 6th degree.

Will vs law

Will has priority. But minor children and dependents have mandatory share (1/2 of legal share).

Tax

PIT 0% for 1st queue and spouse. 5% for others. Military levy 1.5%. Fee 1% (real estate).