Inheritance relates to the distribution of assets from a person who has died to people who are entitled to them, both the descendants of the deceased and people who have the right due to other relationships.
According to Prof. Dr. R. Wirjono Prodjodikoro S.H., there are 3 (three) elements in inheritance law:
- A person who leaves an inheritance (erflater), who on his death leaves behind wealth.
- One or several heirs (erfenaam), who have the right to receive the wealth left behind.
- Inherited assets (nalatenschap), namely the form of wealth left behind and once transferred to the heirs
Whoever has the right to be an heir is determined according to the type of inheritance law, and heirs can be determined to determine the correct and legal heir. Regarding the application of types of inheritance law in Indonesia, there are at least 3 (three) types of inheritance law that are still alive and valid in society, namely Islamic inheritance law, inheritance law based on the Civil Code / BW and Customary inheritance law. Whoever becomes the Heir can be determined in the following ways:
1. Establishment of heirs from the Religious Court and District Court
The Establishment of heirs is issued by the District Court and the Religious Court. For those who are Muslim, the Establishment of heirs is issued by the Religious Court based on the request of the heirs, in accordance with article 49 letter (b) of Law Number 3 of 2006 concerning Amendments to Law Number 7 of 1989 concerning Religious Courts:
“The Religious Courts have the duty and authority to examine, decide and settle cases at the first level between people who are Muslim in the fields of:
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- inheritance;
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For those of a religion other than Islam, the Establishment of heirs is issued by the District Court based on Article 833 of the Civil Code:
“The heirs automatically by law acquire ownership rights to all goods, all rights and all receivables of the deceased.
If a dispute arises regarding who the heir is and who has the right to obtain property rights as above, the judge orders that all the assets left by the deceased be placed in storage first.
To occupy ownership rights as above, the State must first request a decision from the Judge, and under the threat of compensation for all costs, losses and interest, it is also obligated to carry out sealing and registration of inherited assets in the same form as determined for the method of accepting inheritance. with the privilege of registering goods.”
- Certificate of Inheritance Rights made by a Notary
Referring to the letter of the Supreme Court of the Republic of Indonesia dated 8 May 1991 Number MA/kumdil/171/V/K/1991 which was addressed to the Heads of High Courts, Heads of High Religious Courts, Heads of District Courts and Heads of Religious Courts throughout Indonesia in relation to the letter of the Supreme Court of the Republic of Indonesia dated 25 March 1991 Number KMA / 041/III/1991, has appointed Circular Letter dated 20 December 1969 Number Dpt/12/63/12/69, Fatwa in connection with the application for determining heirs is as follows:
a) European (Western) Ancestry Group made by a Notary;
b) Native population group. Certificate from the heir, witnessed by the village/village head and acknowledged by the sub-district head.
c) Chinese descent group, by Notary;
d) Non-Chinese Foreign East Group, by the Heritage Center (BHP).
Based on the letter from the Supreme Court of the Republic of Indonesia, the Notary has the authority to issue a Certificate of Inheritance Rights for Western European Descent Groups and Chinese Descent Groups.
- Certificate of Inheritance Rights (SKHW) issued by the Inheritance Property Office
A Certificate of Inheritance Rights (SKHW) is an authentic deed that explains the condition of the heir (the person who died), heirs, inherited assets and the share of each heir.
The legal basis for the SKHW issued by the Inheritance Property Center is based on:
a) Article 14 paragraph (1) Voor de Gouvernements Landmeters Instructions in Stbl 1916 Number 517;
b) Letter from the Minister of Home Affairs cc Head of the Directorate of Land Registration, Directorate General of Agrarian Affairs, Department of Home Affairs Number: Dpt/12/63/12/69 dated 20 December 1969 concerning Certificate of Inheritance and Proof of Citizenship;
c) Article 111 paragraph (1) letter c number (4) Regulation of the Minister of State for Agrarian Affairs/Head of BPN No. 3 of 1997 concerning Provisions for the Implementation of PP No. 24 of 1997 concerning Land Registration.
In the past, SKHW for native Indonesian citizens was made by the heirs and witnessed by the village head/village head and known to the sub-district head, but now, for the sake of legal certainty for the heirs, all Indonesian citizens can request a SKHW from BHP. The Heritage Center (BHP), which previously only issued SKHWs for Indonesian Citizens (WNI) of Eastern Foreign descent, now also issues SKHWs for all Indonesian Citizens.
Establishments of heirs, whether issued by the District Court, Religious Court, Notary and the Inheritance Property Office, are all recognized by and valid based on positive Indonesian law.