Consultancy Services We Offer

- diagnose business, accounting and management problems
- draft blueprint to ensure family wealth survives founder's mortality
- handle property transfers and suggest the most tax-efficient ways
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- come up with marital property settlement agreement
- plan estate and draft will
- settle inheritance partition


Foreign Same Sex Marriage

Someone asked me, "I have a friend who...

is married to a rich Filipino her family is not very fond of. He had 3 children with her and 1 illegitimate one with another woman. Their marriage was declared null and void under Art. 36 later on because psychologically his preference was for the same sex. He then found a Taiwanese man with whom he wanted to share the rest of his life with. They then went to Taiwan to get married where same sex marriage is legal.  They got married there, lived there and legally adopted a daughter there. A few years later, her ex husband died in Taiwan without a will. How will the estate of this rich man in Manila be divided amongst the "Fil-wife," "the Tw-husband," the adopted child, the three legitimate children, and the illegitimate child?

My answer is the estate will be divided between the illegitimate child, the adopted child and the three legitimate children; The Fil-wife, and Tw-husband are not entitled by law to a share of the rich man’s estate.

With regards to the Taiwanese husband:
The rich man died a Filipino, the Philippine law on marriage will govern. Article 2, (1) of the Family Code of the Philippines states that the contracting parties must be male and female. In this case, although the rich man and the Taiwanese man’s marriage has been solemnized in a country that allows same-sex conjugality,  such marriage is not recognized by Philippine Law since they are not male and female, and consequently in contradiction to the Article stated above. Therefore, the Taiwanese man is not entitled to a share of the rich man’s estate as his surviving spouse.

With regards to the Adopted Taiwanese child:
The adoption by the Rich Filipino in Taiwan is valid in the Philippines if valid there in Taiwan where the adoption was made. As an adopted child, she would be entitled to receive her share of the adopter's inheritance as if she were a legitimate child.

With regards to the Fil-wife/friend:
Article 126, (3) of the Family Code of the Philippines provides that conjugal partnership terminates once the marriage is annulled, or declared null and void. In this case, the annulment of the Fil-wife and the rich man transpired before the death of the latter. Therefore, the former loses her right to inherit a share from the estate of her ex-husband.

With regards to the three legitimate children:
Article 54 of the Family Code of the Philippines states: Children conceived or born before the judgment of annulment or absolute nullity of the marriage under Article 36 has become final and executory shall be considered legitimate.


With regards to the illegitimate child:
Moreover, Article 176 of the Family Code of the Philippines entitles the illegitimate child to a legitime equivalent to one-half of that of a legitimate child. Furthermore, Article 887 of the New Civil Code of the Philippines provides that legitimate and illegitimate children are compulsory heirs. In this case, the illegitimate child is a compulsory heir. Therefore, he/she is entitled to a share equivalent to one-half (½) of the legitimate children’s share.

In other words, the estate of the Rich Filipino will be divided into 7 shares. The legitimate children get 2/7 each while the illegitimate gets 1/7.

Answered by K. Frencillo as modified.


/JD

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