The cause of inheritance is two kinds: Blood Relation, Affinity According to the article 862 of civil law, the individuals who inherit because of blood relation are three categories:
First category : Father, mother and the children of the defeated; if there are not any children, their children as they go down each one is closer to the defeated inherited and until there is one of this category, the second category doesn’t inherit.
Second category: Grand parents, brothers, sisters, their children; one of them that is closer to the defeated inherited and until there is one of these categories the third category doesn’t inherit.
Third category : uncles( father’s brothers), aunts( father’s sister),uncles(mother’s brothers), aunts( mother’s sister) and their children.

According to the article 863 of civil law the posterior category inherit when there is no one in prior category’s heirs, and because of affinity , any of the spouses who are alive at the other’s death time inherit.
The first action after the death time of the defeated is proceeding about probate of will and determining the heritage and heir. therefore , any of the heirs could take necessary action to request of probate of will that should takes necessary action to receive the certification of inheritance tax after introducing the properties of defeated one to finance dept. and finally taking actions to propose the petition of probate of will.Then the court takes action to issue the probate of will and after the issuance of it, heirs could refer to this document on the strength of that and request to divide the heritage or sell it.
The inheritance tax of the properties of the defeated should be payed by the finance dept and according to the determined table.

The Required documents for probate of will

The inheritance tax of the applicant’s Islamic Republic ID card( one ID card of the heir is enough)

• The list of the properties of the defeated
• The Iranian valid passport of the applicant
• Fill and sign the related form and general and work attorney , fill the judiciary attorney of applicant
• Death certification of the defeated including : issuing in Iran or registered by the embassy Islamic Republic of Iran( if there is not this office takes necessary actions to register it)
• The origin of ID card and passport of the defeated
• Fill and sign the affidavit form