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The issue of citizenship is an important issue, especially when it relates to the inheritance rights of people who have changed citizenship to become foreigners. This research aims to examine the legal rules for inheritance rights for children with foreign citizenship who become heirs to the inheritance of Indonesian citizen heirs in the form of land rights, as well as the legal implications of inheritance rights for heirs with foreign citizenship. The legal research method uses doctrinal research methods with statutory regulations and legal writings as legal material. Data analysis uses qualitative. The results of this research are: first, inheritance law in Indonesia in principle regulates that all heirs are entitled to an equal share of inheritance, without distinguishing between the gender or nationality of the heirs, but rather based on blood and marriage relations. So even though the heir is a foreign citizen (WNA), the heir still has the right to receive an inheritance from an heir who is an Indonesian citizen (WNI). However, if the heir's inheritance is in the form of land rights with ownership rights linked to the principle of nationality, then based on Article 21 paragraph (3) UUPA, foreigners who obtain rights to land with ownership rights due to inheritance are required to release these rights to other parties in a period of 1 (one) year, otherwise the right to the land will be forfeited and transferred to the State. Second, the legal implications for inheritance rights for heirs who are foreign citizens if the heir's inheritance is in the form of land rights, that is, if the land rights have the status of Ownership Rights, then the heirs are still entitled to their inheritance rights, but because foreigners cannot have rights property, heirs who are foreign citizens must reduce their rights to land certificates in accordance with the UUPA, namely to use rights, or sell the land so that they get cash from the sale in order to continue receiving their rights as heirs.
Lestari et al. (Thu,) studied this question.