ESTATE TAXATION OF

MARRIED DECEDENT
AND PROPERTY RELATIONS
PROPERTY
RELATIONS
The system of property relationship is
applicable only to married persons. It
is used to distinguish a conjugal or
community property from an
exclusive property.
 TYPES OF PROPERTY RELATIONS OR
MARRIAGE SETTLEMENTS

ABSOLUTE COMMUNITY CONJUGAL PARTNERSHIP COMPLETE SEPARATION

OF PROPERTY (ACOP) OF GAINS (CPG) OF PROPERTY (CSP)
IF NO AGREED UPON MARRIAGE
SETTLEMENT
 Properties acquired during marriage by Gratuitous Title by either spouse
and the fruits as well as the income thereof, unless the
donor/testator/decedent expressly provided that it is to be given to both
husband and wife – EXCLUSIVE PROPERTY

In general, all properties acquired during marriage- COMMON PROPERTY

ABSOLUTE
COMMUNITY All properties acquired before marriage- COMMON

OF PROPERTY Properties for personal and exclusive use of husband or wife is exclusive
property. EXCEPTION: JEWELRY EVEN EXCLUSIVE USE SHALL FORM PART
OF COMMON PROPERTY

Fruits, Income shall be dependent on the classification of the source.

CONJUGAL PARTNERSHIP OF GAINS
All properties acquired All properties acquired
All properties acquired during marriage, thru during marriage, thru
before marriage- Onerous transfer using Onerous transfer using
EXCLUSIVE common fund- exclusive fund-
COMMON EXCLUSIVE

All properties acquired

Fruits, Income acquired
during marriage, thru
during marriage-
Gratuitous transfer-
COMMON
EXCLUSIVE
COMPLETE
SEPARATION OF
PROPERTY
All properties are separated for Estate Tax
Purposes.
PROPERTY REGIME OF
UNIONS WITHOUT
MARRIAGE
When a man and a woman who are capacitated to marry each other, live
exclusively with each other as husband and wife without the benefit of
marriage or under a void marriage, the following rules shall apply:
1. Wages and Salaries shall be owned by them in equal shares.
2. Properties acquired by both of them through their work or industry shall
be governed by the rules on co-ownership- COMMON PROPERTY
GOOD LUCK
ON YOUR
EXAM.