Who has to pay the Zakaat on the assets in the estate?

In the enquired case, if none of the heirs have any control or possession of any assets in the estate of the deceased and neither did they receive any shares from the estate, there is no Zakaat payable on any of the assets in the estate for the last 5 years.

The Zakaat will only become payable by the heirs once they have control or possession of any of the assets in the estate in accordance to the proportionate shares they receive from the estate.

And Allah Ta’ala Knows Best