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

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.