Inheritance is the transfer of ownership of property by one person to another. Inheritance occurs due to someone’s death. In inheritance there must be three elements, including the existence of an heir who has died, the existence of assets to be distributed, and the existence of heirs who receive the inheritance. In Indonesia, there are three laws that regulate inheritance, namely Islamic law, customary law, and western law or the Civil Code. One of the laws that regulatesinheritance in this research is the Civil Code or Western law. Inheritance according to Western law has for groups who will receive inheritance. Apart from that, there is the term legitieme portie, namely the absolute share that will be obtained by the heirs. However, you need to know that not everyone has children, or there are even people who are alone. A lonely person is a person who does not have close family or heirs who will pass on his property. This research aims to find out what the procedure is for dividing inherited assets if a person is alone. Apart from that, to review regulations related to inheritance arrangements for people who are alone. The research was carried out using normative juridical methods through literature study with secondary data. Secondary data will be presented descriptively to show information. The results of this research are that if there are no legal heirs according to the law or according to the will, the inheritance belonging to a single person will later become abandoned property which will be managed by the Inheritance Property Office. After three years, the inherited assets will become state property.
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