Property and money left by a deceased person are divided among close relatives as stated in the Civil Code. Persons with such rights of inheritance are called heirs in legal terminology. According to the provisions of the Civil Code, the first heirs of a deceased person are his children. If the deceased has no children, his parents are his heirs. If his parents are no longer alive, their children become his heirs. The least of a deceased person's heirs among his close relatives are his grandparents and their offspring. If the wife or husband of the deceased is included with his children in the sharing of the inheritance, then he or she has the right of one-forth. A spouse who is sharing the inheritance with the deceased's father, mother, and their offspring has a right to half of it. A spouse who is sharing the inheritance with the deceased's grandfather, grandmother, and their offspring has a right to three-fourths. If none of the deceased's next of kin survives, the entire estate goes to his surviving spouse. If the deceased leaves no surviving heirs, his estate becomes the property of the State. An heir is liable for all the debts and eligible for all the credits of the deceased person. In some cases, the wealth left as inheritance may not be sufficient to cover the debts of the deceased. An heir who wishes not to be liable for the debts may disclaim the inheritance be applying to a court within three months of the death.

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