Inheritance Law – Wills, Probate and Intestacy

EVEN WITHOUT A WILL, THERE’S A WAY: A GUIDE TO INTESTATE SUCCESSION IN SINGAPORE

A Will is an important document setting out one’s wishes on how his estate is to be divided after death. But what happens if one dies without a Will? This article aims to explore the relevant laws governing intestate succession in Singapore, covering the Intestate Succession Act and Muslim inheritance law.

Wills are typically associated with one’s later years in life; however, you may start drafting and executing a Will from as early as 21 years old under Singapore law.1 From detailing specified beneficiaries to appointing a legal guardian for young children, preparing a Will has many benefits.2 Despite so, a 2022 Straits Times survey revealed that around 48% of Singaporeans do not have a Will.3

If one passes away without a Will, he is said to have died intestate. In such scenarios, the distribution of assets would then be subject to the relevant laws. For non-Muslims domiciled in Singapore, distribution would follow the Intestate Succession Act 1967 (“ISA”).4 For Muslims, distribution would follow Muslim inheritance law pursuant to the Administration of Muslim Law Act 1966 (“AMLA”).5

Intestate Succession Act

The ISA governs the distribution of estate for non-Muslim intestates domiciled in Singapore by setting out the individuals who will inherit the intestate’s estate as well as the proportion of which they are entitled to.6 Before detailing the specific rules for distribution, two preliminary considerations shall be set out.

Preliminary consideration 1: Definition of “child” and “issue”

s 3 of the ISA defines “child” and “issue” as reproduced below:7

Given that the definition of “child” under the ISA only refers to legitimate children and adopted children pursuant to the official laws of Singapore, Malaysia or Brunei Darussalam, it is clear that illegitimate children (i.e children born to unmarried parents) are not entitled to inheritance under the ISA.  Further, the definition of “issue” includes children and the descendants of deceased children, which are the intestate’s grandchildren.

Preliminary consideration 2: “Similarly related to the deceased”

s 6 of the ISA states that:8

s 6(a) clarifies that the ISA is only concerned with an individual’s literal relationship with the intestate. It does not matter whether they were paternal or maternal relatives, or that the individual was still conceived in a womb on the date of the intestate’s death.

s 6(b) states that one who is related to the intestate by half blood is ranked immediately after another who is related to him by whole blood in the same degree. An example of this is illustrated below (see under Rule 6).

Section 7 of the ISA

s 7 of the ISA details the nine rules applicable for the distribution of an intestate’s estate, which shall be reviewed with the preliminary considerations in mind. Rules 1-5 cover the scenarios involving surviving spouse, issue(s), or parent(s) while Rules 6-9 cover the alternatives (i.e no surviving spouse, issue(s) or parent(s)).

Surviving spouse, issue(s), or parent(s)

Rule 1: Surviving spouse with no issue and parent

Rule 1

If an intestate dies leaving a surviving spouse, no issue and no parent, the spouse shall be entitled to the whole of the estate.

Rule 1 is relatively straightforward: when there is only a surviving spouse with no issue and parent, the spouse is entitled to the whole estate.9 Where the intestate is divorced, the ex-husband or ex-wife is not entitled to inheritance as he/she is no longer considered a “spouse” under the ISA.

Scenario where intestate leaves more than one lawful widow

The special case of when an intestate leaves behind more than one lawful widow is covered under s 8 of the ISA:10

Special provision if intestate leaves lawful widows

8.  If any person so dying intestate leaves surviving him more than one wife, such wives shall share among them equally the share that the wife of the intestate would have been entitled to, had the intestate left only one wife surviving him.

It stipulates that should the intestate have more than one lawful wife, the wives would share equally the portion of the estate in which the wife would have been entitled to, had the intestate left only one surviving wife.

Rule 2: Surviving spouse and issue

Rule 2

If an intestate dies leaving a surviving spouse and issue, the spouse shall be entitled to one-half of the estate.

 

Rule 2 is likewise very direct: If the intestate leaves behind a surviving spouse and issue, the spouse is entitled to half of the estate.11

Rule 3: Surviving spouse and more than one issue

Rule 3

Subject to the rights of the surviving spouse, if any, the estate (both as to the undistributed portion and the reversionary interest) of an intestate who leaves issue shall be distributed by equal portions per stirpes to and amongst the children of the person dying intestate and such persons as legally represent those children, in case any of those children be then dead.

Proviso No. (1) — The persons who legally represent the children of an intestate are their descendants and not their next‑of‑kin.

Proviso No. (2) — Descendants of the intestate to the remotest degree stand in the place of their parent or other ancestor, and take according to their stocks the share which he or she would have taken.

Rule 3 seems to build upon Rule 2, including scenarios for when there is more than one issue. Assuming a surviving spouse and more than one issue, half of the estate will go to the surviving spouse while the remaining half will be evenly distributed amongst the children and “such persons as legally represent those children” should any of them be dead.12

Provisios 1 and 2 clarify that the legal representatives of an intestate’s children can only be their descendants, namely the intestate’s grandchildren.13

Rule 4: Surviving spouse and parent(s) with no issue

Rule 4

If an intestate dies leaving a surviving spouse and no issue but a parent or parents, the spouse shall be entitled to one-half of the estate and the parent or parents to the other half of the estate.

Rule 4 covers scenarios where there is no issue but a surviving spouse and parent(s). In such cases, the spouse is entitled to half of the estate and the parent(s) is/are entitled to the other half.14

Rule 5: Surviving parent(s)

Rule 5

If there are no descendants, the parent or parents of the intestate shall take the estate, in equal portions if there be 2 parents, subject to the rights of the surviving spouse (if any) as provided in rule 4.

When there is no surviving spouse or issue, the parent(s) shall inherit the estate and it shall be split equally should there be two parents.15 However, if there is a surviving spouse, Rule 4 applies.

No surviving spouse, issue(s), or parent(s)

Rule 6: No surviving spouse, descendants, or parents  

Rule 6

If there are no surviving spouse, descendants or parents, the brothers and sisters and children of deceased brothers or sisters of the intestate shall share the estate in equal portions between the brothers and sisters and the children of any deceased brother or sister shall take according to their stocks the share which the deceased brother or sister would have taken.  

In the event where there are no surviving spouse, descendants or parents, Rule 6 states the estate shall be shared equally among the brothers or sisters, and the children of the deceased brothers or sisters of the intestate.16 For instance, if the intestate has no surviving spouse, descendants or parents but leaves behind a surviving brother and sister, the brother and sister would each be entitled to half of the estate.

But what happens if the intestate leaves behind a brother and stepsister?   s 6(b) of the ISA would then apply. In this case, since the stepsister (as a half blood) ranks immediately after her brother, the brother would be entitled to the entire estate while the stepsister inherits nothing.

Rule 7: No surviving spouse, descendants, parents, brothers or sisters

Rule 7

If there are no surviving spouse, descendants, parents, brothers and sisters or children of such brothers and sisters but grandparents of the intestate, the grandparents shall take the whole of the estate in equal portions.

When there are no surviving spouse, descendants, parents, brothers or sisters, Rule 7 states that the estate shall be shared equally between the intestate’s grandparents.17

Rule 8: No surviving spouse, descendants, parents, brothers, sisters, or grandparents

Rule 8

If there are no surviving spouse, descendants, parents, brothers and sisters or their children or grandparents but uncles and aunts of the intestate, the uncles and aunts shall take the whole of the estate in equal portions.

Rule 8 states that should there be no surviving spouse, descendants, parents, brothers, sisters, or grandparents, the intestate’s uncles and aunts shall split the estate equally amongst themselves.18

Rule 9: No surviving spouse, descendants, parents, brothers, sisters, grandparents, uncles or aunts

Rule 9

In default of distribution under rules 1 to 8, the Government shall be entitled to the whole of the estate.

If Rules 1-8 fail to apply, Rule 9 states that the Singapore Government shall be entitled to the whole estate.19

Flowcharts summarising the Rules for Distribution under s 7 of the ISA can be found at p 8-9.

Muslim Inheritance Law

For Muslims domiciled in Singapore, the distribution of estate would follow Muslim inheritance law (also known as Faraidh) as per s 112(1) of the AMLA.20

Distribution of Muslim estate to be according to Muslim law

112.—(1)  In the case of any Muslim person domiciled in Singapore dying intestate, the estate and effects must be distributed according to the Muslim law as modified, where applicable, by Malay custom.

(2)  This section applies in cases where a person dies partly intestate as well as in cases where he or she dies wholly intestate.

Under the Faraidh, the beneficiaries entitled to the estate can be split into Quranic heirs and Agnatic heirs.21 The former have their shares fixed by the Quran under Sura 4: Nisaa verses 11-12 and 176, with the English translation produced below:22

11. Allah (thus) directs you as regards your children’s (inheritance): to the male a portion equal to that of two females: if only daughters two or more their share is two-thirds of the inheritance; if only one her share is a half. For parents a sixth share of the inheritance to each if the deceased left children; if no children and the parents are the (only) heirs the mother has a third; if the deceased left brothers (or sisters) the mother has a sixth. (The distribution in all cases is) after the payment of legacies and debts. Ye know not whether your parents or your children are nearest to you in benefit. These are settled portions ordained by God and God is All-Knowing All-Wise.

12. In what your wives leave your share is a half if they leave no child; but if they leave a child ye get a fourth; after payment of legacies and debts. In what ye leave their share is a fourth if ye leave no child; but if ye leave a child they get an eighth; after payment of legacies and debts. If the man or woman whose inheritance is in question has left neither ascendants nor descendants but has left a brother or a sister each one of the two gets a sixth; but if more than two they share in a third; after payment of legacies and debts; so that no loss is caused (to anyone). Thus is it ordained by God and God is All-Knowing Most Forbearing.

176. They ask thee for a legal decision. Say: God directs (thus) about those who leave no descendants or ascendants as heirs. If it is a man that dies leaving a sister but no child she shall have half the inheritance: if (such a deceased was) a woman who left no child her brother takes her inheritance: if there are two sisters they shall have two-thirds of the inheritance (between them): if there are brothers and sisters (they share) the male having twice the share of the female. Thus doth God make clear to you (His law) lest ye err. And God hath knowledge of all things.

Accordingly, the Quranic heirs would include the intestate’s:23

  • Husband/Wife
  • Mother
  • Grandfather
  • Grandmother
  • Daughter
  • Son’s Daughter
  • Full Sister
  • Consanguine Sister
  • Uterine Sister/Brother

The Agnatic heirs would be those who will receive any residue after distribution to the Quranic heirs. Some of these include the intestate’s:24

  • Son
  • Father
  • Brother
  • Daughter with son

Should the intestate have no rightful beneficiaries, the estate will fall to the Baitulmal. Administered by the Islamic Religious Council of Singapore, Baitulmal is the institution which acts as a trustee for Muslims.25 It looks after assets from which the members of the Muslim public could benefit.26

Conclusion

One of the main benefits of having a Will is that you get to decide who will manage your estate and more importantly, who gets your assets and who does not. If you do not have a Will, you have no say on such crucial matters. Your estate will be distributed according to the ISA, benefitting those you may or may not wish to receive your legacy, regardless of what your personal wishes may be.

s 7 of the ISA: Rules for Distribution

For PDF version of this article, please click here.

References

1 Write a will – My Legacy. (n.d.). https://mylegacy.life.gov.sg/end-of-life-planning/write-a-will/

2 The Law Society of Singapore. (2015). Know the Law Now! 2015 (L. Tok & H. Turnbull, Eds.) at p 117.
3 Yuit, C. K. (2022, August 20). Dying without a will: 48% of Singaporeans surveyed do not have one. The Straits Times. https://www.straitstimes.com/business/invest/dying-without-a-will-48-of-singaporeans-surveyed-do-not-have-one

4 Intestate Succession Act 1967 (“ISA”).
5 Administration of Muslim Law Act 1966 (“AMLA”).
6 The Law Society of Singapore. (2015). Know the Law Now! 2015 (L. Tok & H. Turnbull, Eds.) at p 118.
7s 3 ISA.
8 s 6 ISA.
9 s 7 (Rule 1) ISA.
10 s 8 ISA.
11 s 7 (Rule 2) ISA.
12 s 7 (Rule 3) ISA.
13 s 7 (Rule 3) ISA.
14 s 7 (Rule 4) ISA.
15 s 7 (Rule 5) ISA.
16 s 7 (Rule 6) ISA.
17 s 7 (Rule 7) ISA.
18 s 7 (Rule 8) ISA.
19 s 7 (Rule 9) ISA.
20 s 112(1) AMLA.
21 Majlis Ugama Islam Singapura (Islamic Religious Council of Singapore). (2019). Faraidh: The Islamic Law of Inheritance at p 10-11.
22 The Quran 4:11-12,176 (Translated by A. Yusuf Ali).
23 Majlis Ugama Islam Singapura (Islamic Religious Council of Singapore). (2019). Faraidh: The Islamic Law of Inheritance at p 10.
24 Majlis Ugama Islam Singapura (Islamic Religious Council of Singapore). (2019). Faraidh: The Islamic Law of Inheritance at p 11.
25 Majlis Ugama Islam Singapura (Islamic Religious Council of Singapore). (2019). Faraidh: The Islamic Law of Inheritance at p 12.
26 Majlis Ugama Islam Singapura (Islamic Religious Council of Singapore). (2019). Faraidh: The Islamic Law of Inheritance at p 12.

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Infinity Legal LLC thanks and acknowledges Intern Natalie Poh for her contribution to this article.

[Last Updated: 17 July 2024, 5:12pm]