According to Iranian law, if a person dies without leaving a will, their assets will be distributed based on the Civil Code rules of inheritance. The heirs are classified into different categories, with the first class consisting of the deceased’s spouse, children, and parents.
If there are only children, the inheritance will be divided equally among them, except when they are of different genders—in which case, sons inherit twice as much as daughters (Article 907 of the Civil Code). In the absence of children, the inheritance goes to the parents and then to relatives in lower categories.
The spouse is also entitled to a fixed share depending on the presence of other heirs. It is essential to note that the deceased’s debts must be paid before the estate is distributed.
If no legal heir exists, the property will be transferred to the government.
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