One year has passed since the estate was divided and he has not received anything; does he have to pay zakaah on it?
Question

                My father died and the estate was divided, but I have not received my share from my brothers until now, and one year has passed since it was divided. Do I have to pay zakaah on my share of the inheritance?.
Praise be to Allah.
      If the estate consisted of wealth on which zakaah is due, 
      such as gold, silver and cash, and your share of it reached the minimum 
      threshold (nisaab) by itself or when added to similar wealth that you 
      already possess, then zakaah must be paid on it when one year has passed, 
      even if you have not received it, because it is wealth that belongs to 
      you, unless it is wealth that you have no hope of obtaining because of 
      denial on the part of the one who has control of it, or because a 
      persistent delay in giving it to you. In that case you do not have to pay 
      zakaah on it until you take possession of it and start counting the year 
      for it from that time. 

    The scholars of the Standing Committee for Issuing Fatwas 
    were asked: When should zakaah be paid on inheritance? Is that when it is 
    received or after one year has passed? And what about gifts if they are cash 
    or real estate? 

    They replied: 

    Zakaah must be paid on a legacy when one year has passed 
    since the death of the person who left it behind, because possession of the 
    estate is transferred from the deceased to the heir from the date of death. 
    (Zakaah must be paid on it) if the heir’s share reaches the minimum 
    threshold of cash or gold or silver jewellery. With regard to other kinds of 
    legacies, no zakaah is due on them unless the heir has prepared them for 
    trade, in which case he should start counting the year for zakaah from the 
    date when he prepared it for that purpose. With regard to real estate, it is 
    not subject to zakaah if it is not for trade, but if it is rented out then 
    zakaah must be paid on the rent if it reaches the minimum threshold by 
    itself or when added what one has of cash or trade goods, after one year has 
    passed. If the estate was in the form of camels, sheep or cattle, if they 
    are for trade then the zakaah of trade goods must be paid on them, but if 
    they are to be kept, there is no zakaah on them, except in two cases:

    (i)if they reach the nisaab

    (ii)if they are put out to pasture 
    for the entire year or most of it. 

    In the case of a gift, the ruling is the same as that on 
    something received by way of inheritance, as outlined above. 

    End quote. 

    Fataawa al-Lajnah al-Daa’imah, 
    9/305 

    If your siblings are going to delay the sharing out of the 
    money, then they should agree to pay zakaah on the total amount and delegate 
    one of your number to do that, because it is not permissible to delay paying 
    zakaah from the time it is due. 

    And Allah knows best.