The rental income of an inherited house is assessed together with the heirs’ common rights and the management of the property. The fact that an heir living abroad does not physically look after the house does not remove the right to the income. On the other hand, one heir’s collection of all the rent does not make the whole of that income that heir’s own property. [1]
Does death end the lease?
The death of the landlord, as a rule, does not end the lease automatically. The heirs take over the rights and obligations arising from the contract. The rent, the security deposit, maintenance and notices continue in accordance with the contract and the provisions of the Turkish Code of Obligations (TBK). Being an heir does not take the place of a statutory ground for eviction. [2]
The tenant must be properly notified of the death and of the new payment arrangement. Conflicting account notifications may leave the tenant uncertain about whom to pay. It must be clear on what authority the notice rests and whether the payment will discharge the debt.
Who can collect the rental income?
In joint ownership, the management of the estate and the exercise of rights are subject to the principle of joint entitlement. The heirs may authorize one person to collect; the rules on accounting and expenses should be set out in writing. The mere statement within the family that “he or she looks after the house” may not be clear proof of unlimited authority to collect and spend. [1]
If no agreement can be reached, the appointment of an estate representative or a judicial solution suited to the dispute may be considered. An heir’s right to protect the property is not the same as the authority to change the lease or to collect the entire income personally.
If an heir lives in the house
An heir’s use of the house is different from its being let to a third person. Where the use by the other heirs is prevented, a question of a usage fee or of compensation for unjust occupation (ecrimisil) may arise. The condition of prevention of use (intifadan men) among co-owners, and its exceptions, must be assessed according to the specific case; not every use automatically gives rise to a rent debt.
A written use agreement may regulate the term, the expenses, the fee and the conditions for vacating or handing over the house. The surviving spouse’s special rights concerning the family residence and household goods are also examined separately. The calculation of inheritance shares does not automatically remove these rights. [1]
How does an heir living abroad follow up?
It may be agreed that the lease, monthly bank statements and expense documents are sent regularly. The entitlement and the authority of representation behind the collection account must be clear. It is checked whether the power of attorney gives authority only to receive money, or also to conclude a lease, or to litigate and settle. [2] [3]
If money is to be sent to a foreign country, the rental income and the principal of the inheritance are kept separate from each other. This distinction also matters in the tax return. The taxation of rental income in Türkiye and the declarations in the country of residence are examined separately; the payment of inheritance tax does not make future rental income exempt from tax. [4]
How is the rent account separated according to the date of death?
Rent receivable that arose before death and remained unpaid is among the existing receivables of the estate. Rents that arise after death, on the other hand, are income derived from the property during the period in which the inheritance co-ownership (miras ortaklığı) continues. Rent after the division is calculated according to whom the property is left to and the transition arrangement in the contract. The fact that they were paid into the same bank account does not legally merge these periods. [1] [2]
For example, if the death occurred on March 15, the payment period and the date on which the rent falls due must be read separately in the lease. Sharing only by the number of days, without determining on which date the monthly rent arose, whether it was paid in advance and what the debts before death were, may lead to a wrong result. If the tenant raises a defense of advance payment to the previous landlord, the bank receipt (dekont) and the payment description are examined. The heirs must not demand payment for the same period from the tenant a second time.
Why is the security deposit not counted as distributable income?
The security taken from the tenant is an item that must be refunded when its conditions are met. The obligation relating to the security deposit must also be tracked together with the property. Distributing the deposit among the heirs as though it were income may create an unfunded refund debt when the lease ends. In leases of residences and roofed commercial premises, the provisions on security in Article 342 of TBK are also taken into account. [2]
The limit between authorized collection and personal expense
An heir’s being assigned to collect the rent does not mean that he or she may charge any expense he or she wishes to the other heirs. The management arrangement should state above what amount prior approval is to be obtained, how urgent repairs are to be documented and what the accounting periods are. A compulsory repair that stops the roof from leaking and a decoration preferred by only one heir are not subject to the same assessment. In a mandate relationship, the duty to render accounts and to hand over what has been received is important under Article 508 of TBK. [2]
When following up from abroad, a monthly account statement can be a sufficient start: the period, gross collections, documented expenses, the remaining money and the distribution made. Sending bank transactions alone does not explain the legal basis of the spending. An invoice alone also does not show that all the heirs accepted the expense. Authority, necessity and payment are examined together.
Use agreement and transition to division
If an heir has been allowed to live in the house, it must be clear whether the arrangement is free of charge or for a fixed term and which expenses it covers. If a fee is demanded later, the earlier consent, the date of the notice and the scope of the use become evidence. If the surviving spouse has a claim concerning the family residence, the framework of Article 652 of the Turkish Civil Code (TMK) is examined separately; this special provision cannot be excluded merely on the ground that the inheritance shares are equal. [1]
If the property is to be sold, the existing contract with the tenant, the security deposit and the accumulated rent account are added to the sale file. To whom the sums collected up to the day of sale belong is determined in writing. Resorting to dissolution of co-ownership does not by itself resolve the past rent account. Past-period receivables, continuing management and the future division should be tracked as three separate result items.
How is a rent receivable from the tenant distinguished from a request for an account from an heir?
The addressee and the legal basis of the claim
If the tenant does not perform the payment obligation arising from the lease, a rent receivable arises. If an heir has collected the rent but has not rendered an account to the other right holders, the dispute is different: it is investigated under what authority the money collected was received, which expenses it was spent on and how much remains owed to the inheritance co-ownership. The rent for the same month cannot be collected a second time from both the tenant and the collecting heir. Whether the tenant’s payment discharged the debt is also examined separately.
In disputes arising from the lease relationship, the rule on the civil court of peace (sulh hukuk mahkemesi) in Article 4 of the Code of Civil Procedure (HMK) applies. An account, mandate or unlawful-use dispute between heirs, on the other hand, does not automatically fall under the same subject-matter jurisdiction rule merely because the source of the income is rent. The relief sought and the legal nature of the relationship must be determined. Mediation as a condition precedent to litigation is also assessed according to the type of claim; the provisions regulated for disputes arising from a lease relationship and from the dissolution of co-ownership cannot be extended unconditionally to every heir’s receivable.
What information should the monthly account statement include?
In an auditable account, each independent unit, the tenant, the rental period, the amount due under the contract, the bank collection and the expense are shown on a separate line. A total figure sent only at the end of the year is not sufficient. Earlier distributions, the tenant’s claim of offsetting (mahsup), vacant months and repairs made must be documented separately. An heir’s personal trip or a renovation of his or her own preference does not automatically become a common expense of all the heirs.
| Record to be examined | What it clarifies |
|---|---|
| Lease and supplementary protocols | Rent amount, increase period, payment account and the leased premises |
| Bank account transactions | Actual collection, the sender and the payment date |
| Invoices, receipts and management decisions | Whether the expense is genuine, its connection to the property and authorization |
| Transfers made to the heirs | Which period’s account the earlier distribution belongs to |
| Security deposit record | Security that carries a refund obligation toward the tenant |
A real Court of Cassation decision: Prevention of use in an income-generating property
The facts, the defense and the outcome of the decision
In the decision of the 1st Civil Chamber of the Court of Cassation (Yargıtay 1. Hukuk Dairesi) dated December 21, 2015, E. 2014/12293, K. 2015/14843, a dispute was examined in which one of the properties under joint ownership was let to third persons and the other was used for commercial purposes. The defendant asserted that the wish to benefit had been communicated only by formal notice (ihtar), and raised the statute of limitations and the payments made earlier. The local court, by assessing the nature of the income-generating properties, reached the conclusion that the condition of prevention of use was not required and partially accepted the action. The Court of Cassation upheld the decision. Access to the decision text at the link may require an account.
The significance of this decision is that it does not treat prior formal notice as the single and unchanging condition in all use disputes between heirs. However, the decision does not mean that all the past periods claimed or all the amounts put forward were accepted. Partial acceptance, the statute of limitations defense, earlier payments and accounting periods are assessed separately in the file. Collecting income from a property that is let and an heir’s living in the family residence are not the same facts.
Which evidence should an heir living abroad collect?
The identity of the tenants, the contracts, payment descriptions, bank transactions and past correspondence should be collected together. The formal notices and messages showing the date of the heir’s wish to benefit or to share should be kept. If whether a formal notice is required is still debated, a clear request for an account and payment may reduce uncertainty; however, sending a formal notice does not create a right that did not exist in the past, nor does it by itself remove the statute of limitations retroactively.
Instead of merely saying “I want my share of the rent” in the petition, it should be explained whether the claim rests on rental income that has been collected, on a contractual rent debt, or on compensation for unjust occupation payable for wrongful use. Although the legal characterization belongs to the court, the facts, the periods and the relief sought must be clear.
What happens if the tenant is unsure whom to pay?
The heirs may notify the tenant of conflicting account numbers. The tenant should ask the person demanding payment to document that he or she is an heir and is authorized to collect. It cannot be assumed that the instruction of a single heir binds the entire co-ownership. On the other hand, the tenant’s suspending all payments indefinitely is also not a safe solution.
Article 111 of TBK allows recourse to the provisions on deposit (tevdi) in cases such as when there is hesitation about the creditor’s identity without any fault of the debtor. Under Article 107 of TBK, the determination of the place of deposit by the judge may come into question. This route is not the same as the tenant’s setting money aside in an account of his or her choosing. The conditions of the application, the amount of the debt and the proper addressees are assessed concretely.
If reliance is to be placed on Article 315 of TBK for unpaid rent in leases of residences and roofed commercial premises, written notice and a period of at least thirty days are important. The period starts from the day following the date on which the notice is given. A notice sent by an unauthorized heir, a wrong addressee or an incomplete period may affect the eviction claim. The decedent’s death does not turn the lease into one that has been newly concluded; the rules on increase and rent determination are applied taking into account the existing term of the contract.
Does collection through a bank prove the heir’s authority?
The Revenue Administration (GİB) 2026 Rental Income Guide explains the rules on documenting residential and business rent collections with bank or PTT records. Payment of the entire rent of a property held in shares into the account of one of the landlords can be sufficient for the purposes of the documentation obligation. However, this tax rule does not give the account holder the authority to use the other heirs’ shares as personal property. The income year of the guide must not be confused with its year of publication; the exemption and declaration thresholds should be checked according to the relevant income year.
Numerical example: The distributable amount and the tax base are different
Let us hypothetically assume that 600,000 Turkish lira (TL) of rent is collected per year from the joint property of three heirs with equal shares, and that there are documented expenses of 90,000 TL that must be borne by the co-ownership. If there are no other debts or reserves, 510,000 TL remains in the co-ownership account; on the assumption of equal sharing, 170,000 TL per person is calculated. The amount previously paid to an heir is deducted from that heir’s account. The 60,000 TL security deposit taken from the tenant is not added to this account as distributable rental income.
This example does not calculate the personal income tax base. For tax purposes, the expense method, deductions and the situation of each taxpayer are examined separately. Residing abroad does not mean that income derived from a property in Türkiye will not be taxed in Türkiye at all; the double taxation treaty and tax residence are also assessed.
Conclusion
In the rental management of an inherited house, clear authority and a regular account are the most effective protection. Income, expenses and the distribution of shares must be documented; rights against the tenant and the accounting between the heirs must be handled separately.
Related articles: What Happens If a Company Share Is Inherited in Türkiye? Foreign Heir, Shareholder Status and Share Transfer; Inheritance and Transfer Tax for Foreign and Overseas Heirs: Declaration, Period and Documents; How Is Inherited Money in Türkiye Transferred Abroad? Bank Documents and Tax Procedures; How Are Inheritance Procedures Handled Without Coming to Türkiye? Power of Attorney from Abroad and Remote Follow-Up.; Heir living in an inherited house and compensation for unjust occupation; Rental income tax return; A Foreign Heir’s Transfer of Title in the Land Registry in Türkiye; How Does an Heir Living Abroad Sell an Inherited House in Türkiye?
Frequently Asked Questions
Will my share of the rent be reduced because I am abroad?
No. Entitlement and a valid agreement are what count; physical distance does not reduce the share.
Can the sibling who looks after the house keep all the rent?
Without a basis of authority, expense and remuneration, the income does not automatically belong to that sibling.
Can the tenant in an inherited house be evicted?
Being an heir is not in itself a ground for eviction; the statutory conditions are examined.
If inheritance tax has been paid, is no tax due on the rent?
Rental income is a separate subject of taxation.
Sources and legal bases
- Law No. 4721, Turkish Civil Code
- Law No. 6098, Turkish Code of Obligations
- Law No. 6100, Code of Civil Procedure
- Law No. 193, Income Tax Law
- Law No. 6325 on Mediation in Civil Disputes
- Decision of the 1st Civil Chamber of the Court of Cassation (Yargıtay 1. Hukuk Dairesi) dated December 21, 2015, E. 2014/12293, K. 2015/14843
- The Revenue Administration (GİB) 2026 Rental Income Guide