Legal Insights

Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.

Showing 12 of 2 articles for usufruct

Estate Tax in the Philippines: A Practical Guide for Heirs and Beneficiaries

Learn the Philippine estate tax rules: the 6% rate, deductions, filing deadlines, exemptions, and penalties under the TRAIN Law.

Usufruct vs. Co-Ownership: When a Usufructuary Can Eject a Co-Owner

The Supreme Court clarifies that a usufructuary can eject a co-owner during the usufruct period, protecting family property arrangements.