Inheritance in Iraq: How Estates Are Divided Under the Personal Status Law

The framework

Iraq's inheritance rules for Muslims are set out in the Personal Status Law No. 188 of 1959. The rules apply throughout Iraq, including the Kurdistan Region. Non-Muslim citizens generally follow the inheritance rules of their religious community. Foreign nationals owning property in Iraq are subject to Iraqi law for that Iraqi property.

The defining feature of the Iraqi system is that shares are fixed by statute. Unlike English or American law, an Iraqi decedent cannot leave the bulk of their estate to whomever they wish. The law calls out specific heirs and specific shares.

Who inherits

Statutory heirs fall into two broad categories:

• Sharers (dhawu al-furud): heirs who take a defined fractional share: spouses, parents, daughters, and certain relatives.
• Residuaries (asaba): heirs, typically male-line relatives, who take what remains after the sharers have been paid.

Worked example: a man dies leaving a wife, two sons, and one daughter. The wife takes one-eighth. The remaining seven-eighths is divided among the children in a 2:2:1 ratio, each son receives two-fifths, the daughter one-fifth. If there is no surviving parent or spouse, the estate goes entirely to the children on the same 2:1 male-to-female ratio.

Wills: limited but useful

An Iraqi Muslim can leave a will (wasiyya), but only up to one-third of the net estate, and only to non-heirs. You cannot use a will to increase a statutory heir's share, that would defeat the fixed-share system. Wills are often used to leave bequests to charities, non-inheriting friends, foster children, or to fund specific purposes.

A will should be written, signed, and ideally witnessed. Oral wills are admissible in principle but extremely hard to prove.

Debts and funeral expenses come first

Before any distribution, the estate settles:

1. Funeral and burial expenses.
2. Debts of the deceased.
3. The one-third portion covered by any valid will.

Only the remainder is distributed among the statutory heirs.

The procedural steps

When a family member dies in Iraq, the practical steps are:

1. Obtain the death certificate from the civil status office of the district where the death occurred.
2. Identify the heirs. A formal declaration of heirs (hasr al-warathah) is issued by the Personal Status Court on the application of any heir. This document lists all statutory heirs and their shares.
3. Inventory the estate. Real property, bank accounts, vehicles, and business interests are catalogued. Banks require the declaration of heirs before releasing funds.
4. Settle debts. Any known creditors are paid from the estate.
5. Distribute. Real property is either divided in kind or sold and proceeds distributed; movable assets are apportioned according to the shares.

Where the heirs agree, distribution can be handled by private agreement without court supervision. Where there is disagreement, a partition action in court is often necessary.

Common problems we see

• Undocumented ownership. A house purchased decades ago and never formally registered creates enormous friction on death.
• Missing heirs. Family members abroad or with unknown addresses delay distribution; the court will require a search process.
• Business succession. Companies do not automatically pass to a single successor, shares are inherited according to the statutory rules, which can leave several people as fractional owners of a going concern.
• Foreign assets. Assets held outside Iraq are governed by the law of that jurisdiction; conflicts of law are common.

Planning ahead

Proper estate planning in Iraq focuses on:

• Keeping title and ownership records in order during life.
• Using the one-third will allowance thoughtfully.
• Considering business structures that survive succession (companies with clear articles) rather than sole ownership.
• Documenting loans between family members so they can be recovered by (or claimed against) the estate.

If you are planning your estate or navigating a distribution, we can help, quietly and without pressure. Please contact us to arrange a consultation.