Certificate of Inheritance (Veraset İlamı): How to Obtain It, How Shares Are Determined and How an Erroneous Certificate Is Annulled

A certificate of inheritance (veraset ilamı) is the certificate of inheritance that shows who the heirs are and their shares of the estate. A certificate of statutory inheritance may be obtained from a notary or from the civil court of peace where the conditions are met. However, the first issue of the certificate, an objection to a notarial certificate and the annulment of a certificate issued by a court are different routes of application. The correct route is chosen according to the source of the certificate and the error alleged.

Inheritance passes, as a rule, by death; obtaining the certificate is not the act that creates the right to inherit. The certificate enables the heirs' status to be shown to banks, the land registry and in proceedings. Nevertheless, it does not show that the estate is free of debts, that immovable property has been divided, or that the person named in the certificate may alone make a sale. The omission of an heir, a mistake in marriage or filiation and an error in the calculation of shares may require the certificate to be corrected or annulled. Turkish Civil Code (TMK) Art. 598–599, 640. At this stage, the explanations in the guide on refusal of transfer of inheritance for lack of documents may also provide guidance.

What does a certificate of inheritance prove, and what does it not prove?

A certificate of inheritance is not a decision that confers the estate

The certificate of statutory inheritance explains the relationship of inheritance arising from the death of the decedent. The heirs and their fractional shares are determined on the basis of population registry records and, where necessary, other evidence. It is not correct to say that the right of inheritance cannot in any way be established without the certificate. In practice, the certificate is the principal instrument for showing this status to third parties and institutions; however, where the records and assessment on which it rests are wrong, the position may be proved otherwise.

A certificate stating a one-quarter share does not mean that a one-quarter part of a particular flat may be sold independently. Where there are several heirs, as a rule there is joint ownership of the estate until division. A share in an estate and a share in co-owned immovable property are not the same legal position. Further, the certificate does not replace an inventory of assets; banks, immovable property, company shares, receivables and debts are investigated separately.

The invalidity of the certificate and res judicata must be distinguished

TMK Art. 598 provides that the invalidity of the certificate may always be raised. Decisions given in non-contentious proceedings do not, unless the law provides otherwise, create res judicata in the substantive sense. However, the effect of a final judgment given in an annulment action between particular parties must be examined separately. The statement that "the certificate can always be disputed" does not mean that the same annulment dispute may be reopened without limit between the same parties. Code of Civil Procedure No. 6100 (HMK) Art. 303, 388.

In its decision of the Civil General Assembly of the Court of Cassation (Yargıtay Hukuk Genel Kurulu) dated June 10, 2026, E. 2025/495, K. 2026/373, three separate certificates were examined together. One certificate had previously been annulled by a final judgment; another had been issued in favour of the claimant, the Treasury; and the third reflected the true position of inheritance. The Assembly quashed the resistance decision, stating that these different situations could not be treated as liable to annulment on the same ground. The decision shows that res judicata, legal interest and whether the certificate is genuinely erroneous must each be separately verified. Full text of the decision.

Who may apply for a certificate of inheritance?

Is an application by a single heir sufficient?

One of the statutory heirs may apply; it is not necessary for all heirs to go together to the notary or the court. However, a certificate is not issued that shows only the share of the applicant and excludes the other heirs. The examination covers all statutory heirs of the decedent and their shares. The fact that one heir has previously obtained a certificate does not prevent another heir from obtaining a copy where necessary, or from making a new request in which he or she has a legal interest.

To make the application, the identity of the decedent, the death record and the applicant's connection must first be determined. Where persons with the same name and surname exist, or there are differences in spelling in old records or in records of different countries, reliance on the similarity of names alone is not enough. Particular enquiry is made as to whether the person claimed to be an heir was alive when the decedent died.

An application by a creditor: the decision of 2026 on the authorisation document

A creditor of the decedent or of an heir may need the heirs to be identified in order to pursue enforcement or an action. However, a creditor cannot obtain unlimited access to family and population information merely by stating that he or she is a creditor. The legal link between the application and the enforcement or action must be shown.

In the decision of the Civil Chamber of the Court of Cassation (Yargıtay 7. Hukuk Dairesi) dated May 13, 2026, E. 2026/1779, K. 2026/2657, the difference of opinion between regional courts of appeal was resolved. One view considered that documentation of the debt was sufficient, while the other required an authorisation document. The Chamber adopted the position that the creditor must submit an authorisation document obtained from the enforcement office or the court in order to prove his or her legal interest. Enforcement Law Art. 94(2) and 121 and the power to pursue the action and the protection of personal data were considered together. This decision is not a decision for the unification of case law; it concerns the resolution of a difference between decisions of regional courts of appeal. Full text of the decision.

Application through a lawyer, a parent or a guardian

An application may be made through a lawyer. The request for an ordinary certificate of inheritance from the court is not separately listed among the acts for which special authority is required under HMK Art. 74. For this reason, no general rule can be laid down that every application for a certificate necessarily requires a power of attorney with special authority. However, the conditions of representation for subsequent acts such as disclaimer of the inheritance, sale of immovable property, withdrawal of money from a bank and settlement are separately assessed. A power of attorney sufficient for one act does not automatically cover all the other acts. HMK Art. 73–74.

Where the heir is a minor or a person under restriction, proof of statutory representation is submitted. If the interests of the child or the person under restriction conflict with those of the representative, a trustee (kayyım) and the necessary permissions may arise for the concrete act. The fact that a child is an heir does not by itself mean that the child's share belongs to the parent or that the parent may freely dispose of that share. TMK Art. 342, 426, 462–463.

How is a certificate of inheritance obtained from a notary or a court?

Situations in which a notary may issue the certificate

The notary, by examining the applicant's identity and population records, determines the statutory inheritance. Electronic access to records facilitates the procedure. However, where the records are insufficient, where witnesses must be heard or an expert examination is required, where the application is by a foreign national, or where there is a foreign element requiring court proceedings, it may not be possible for the notary to issue the certificate. In a similar situation, the steps in the guide on procedures for heirs who hold a blue card or dual citizenship may be compared.

The fact that the certificate cannot be obtained from a notary does not mean that the applicant is not an heir. The problem is often that determining the heirs requires an enquiry that goes beyond the limits of notarial examination. Section 71/B of the Notaries Law and Articles 4–5 of the implementing Regulation establish this distinction. In files involving a foreign element, adoption, or different family records, it cannot be said that the procedure will necessarily be completed on the same day. Notaries Law; Regulation.

Application to the civil court of peace and jurisdiction

The first issue of a certificate of inheritance is one of the non-contentious matters within the competence of the civil court of peace. The application sets out the identity and death details of the decedent, the heirs known, the purpose of the request and the records required. The court may obtain the population records and carry out any additional enquiry required.

For domestic purposes, HMK Art. 384 makes the court of the place of residence of the person making the request or of one of the interested persons competent, unless the law provides otherwise. There is no general rule that every application for a certificate of inheritance may be made only at the decedent's last place of residence. In disputes concerning inheritance with a foreign element, however, MÖHUK Art. 43 must be examined separately. The rules of jurisdiction for the first issue of the certificate and for its annulment must also not be confused. HMK Art. 382–384.

On e-Government, is a new certificate obtained or an existing one queried?

On e-Government there are separate certificate-of-inheritance query services for the Ministry of Justice and for the Union of Turkish Notaries. The function of these services is access to and querying of a certificate already in the system. The query screen is not an independent authority that issues a document in place of the legal examination by a notary or court. The fact that a certificate does not appear in the system also does not show that no inheritance right exists; the issuing body, the date of the certificate and the status of the electronic record must be checked.

Electronic applications to the court depend on the relevant UYAP service and the applicant's access conditions. Viewing a certificate on e-Government and opening a new file at the court are not the same process. Ministry of Justice query service; Union of Turkish Notaries query service.

How are inheritance shares calculated?

Family structure at the date of death and the applicable law

The calculation of shares is made according to the statutory position of heirs at the decedent's date of death. A list of family members living today is not sufficient on its own. For earlier deaths, the law applicable at that date must also be checked. Article 17 of Law No. 4722 ties the statutory inheritance and the transfer of the estate to the provisions in force on the date of the decedent's death. Applying current proportions directly to a succession opened in the past may lead to an incorrect result. Law No. 4722.

Descendants are the first class. Children take equal shares; a child's descendants may take the place of a child who died before the decedent. Where there are no descendants, the parents' class is considered, and if that is absent, the next class. The share of a surviving spouse varies according to the class of heirs with whom he or she inherits jointly. The inheritance by an adopted child and their descendants from the adopter, and the inheritance by the adopter from the adopted child, are not the same; TMK Art. 500 contains a one-directional special provision. For a child born outside marriage, a filiation established in law is important. TMK Art. 495–500.

The shares of a spouse and children: hypothetical examples

The examples below are for hypothetical family structures under current Turkish law, in which a renunciation, disclaimer, disinheritance or death-based disposition does not alter the outcome.

In the first example, suppose that after deduction of debts and any matrimonial property regime liquidation claims, the net value available for division is 1,600,000 Turkish lira (TL). The value of the spouse's one-quarter share is then 400,000 TL, and the value of each child's three-eighths share is 600,000 TL. The total is 400,000 + 600,000 + 600,000 = 1,600,000 TL. This calculation does not by itself determine to whom a particular asset will be allocated, or whether the bank will make separate payments.

The surviving spouse's claim arising from the matrimonial property regime and the share of inheritance are different legal items. On the dissolution of the marriage by death, liquidation of the property regime may arise; however, it cannot be said that the spouse automatically takes half of every asset. After the date of acquisition, the regime applicable, the nature of separate property and the relevant accounts have been examined, the estate and the share of inheritance are assessed. TMK Art. 225 et seq..

Where an heir died after the decedent

Where a child dies before the father, the child's descendants may, if the conditions are met, take part directly in the grandfather's inheritance by representation. Where the child dies after the father, the position is different: the child acquired the father's inheritance and that right then entered the child's own estate. Separate chains of succession must therefore be established for the two deaths. Treating the later death as if it were the earlier one, and listing only the grandchildren, may wrongly exclude the spouse of the child who died later and the other heirs.

To prove this distinction, the dates of death, complete family records and earlier certificates of inheritance are considered together. Successive transfers are not resolved by a single certificate covering all generations.

If there is a will, which certificate of inheritance is required?

Statutory heir, appointed heir and legatee

The decedent may appoint a person as heir to the whole or to a specified share of the estate. A person to whom a particular asset is left may be a legatee, depending on the nature of the disposition. These two statuses are not the same. Heirship entitles a person to share in the whole or a proportion of the estate; a specific bequest, as a rule, gives the right to ask for the performance of the will. The will as expressed in its content, not merely its heading, is important. TMK Art. 516–517, 598, 600.

A certificate of an appointed heir or legatee is requested from the civil court of peace. The one-month period under TMK Art. 598(2) is the period for objection, running from the notification of the disposition appointing the heir or the will to the persons concerned. That period does not mean that all statutory heirs must obtain a certificate of inheritance within one month of death. Further, the opening of the will, the issuing of the certificate and the action for annulment of the disposition are assessed separately. The function of these documents and the distinction between them is also discussed in the study by Olgaç. Olgaç, 2021, pp. 265, 271.

A will does not automatically render a correct statutory certificate void

In the decision of the Civil Chamber of the Court of Cassation (Yargıtay 7. Hukuk Dairesi) dated June 8, 2026, E. 2026/3377, K. 2026/3036, annulment of a statutory certificate of inheritance was sought on the ground that the will left the property to particular persons. Without any error in the statutory filiation and inheritance being shown, reliance on an appointed-heir certificate alone was not considered sufficient; the rejection was upheld. Full text of the decision.

This decision does not mean that the will has no effect. It shows that the correct claim must be chosen. Where the invalidity of the disposition is alleged, annulment is appropriate; where there is an infringement of the reserved portion, abatement within its conditions; where performance of a specific bequest is sought, a claim in accordance with that. Annulment of the certificate of inheritance is not a general route used in place of all these actions.

How do disclaimer, renunciation and disinheritance affect the certificate?

The chain of relationship and to whom the share passes must be shown together

Disclaimer of the inheritance, renunciation of inheritance and disinheritance are different acts. A disclaimer arises after the inheritance has opened; a renunciation rests on an inheritance contract made during the decedent's lifetime; disinheritance is carried out by a death-based disposition within the statutory conditions. In each case, to whom the share will pass must be separately determined. Removing a single name from the certificate may not correct the remaining shares.

Under TMK Art. 528, a renouncing heir loses the status of heir; the effect of a renunciation on descendants is separately regulated. Showing the family connection in the explanation of the certificate does not mean that the person who renounced will in fact receive a share. The provisions on the scope of the contract, the person in whose favour the renunciation is made, the performance and the descendants must be read together. Where there is a disclaimer, the consequences of the disclaimer by a single heir differ from those of the disclaimer by all the nearest heirs. TMK Art. 511, 528–529, 611–614.

Two decisions on disinheritance and renunciation

In the decision of the Civil Chamber of the Court of Cassation (Yargıtay 7. Hukuk Dairesi) dated January 20, 2026, E. 2025/2500, K. 2026/357, the consequences for the descendants of a person disinherited were examined. Within the framework of TMK Art. 511, the Chamber, basing itself on the clear identification of the person entitled to the share, upheld the decision. The existence of an intention to disinherit does not produce the result that the descendants will in every case also be excluded from the inheritance. Full text of the decision.

In the decision dated December 4, 2025, E. 2025/1973, K. 2025/5175, the express provision on descendants in a gratuitous renunciation agreement and the person in whose favour the renunciation was made were decisive. Giving a share to the descendants merely because the transaction was gratuitous was not considered sufficient, and the decision was quashed. The result depends on the content of the relevant agreement; it cannot be generalised to say that every renunciation agreement automatically excludes all descendants. Full text of the decision.

To which court should one apply to annul an erroneous certificate of inheritance?

First application, objection to a notarial certificate and annulment of a court certificate

The hearing of an objection to a notarial certificate in the civil court of peace was explained in the decision of the Civil Chamber of the Court of Cassation (Yargıtay 20. Hukuk Dairesi) dated September 20, 2016, E. 2016/9222, K. 2016/7926 on the determination of the competent court. That decision determines which court will examine the application, and does not decide that the certificate is materially wrong. Full text of the decision.

In the decision of the Civil Chamber of the Court of Cassation (Yargıtay 14. Hukuk Dairesi) dated May 20, 2015, E. 2015/1746, K. 2015/5643, the ordinary action for annulment was also distinguished from the special rule of competence relating to notarial certificates. In that case, the judgment of the civil court of first instance that examined the notarial certificate was quashed on grounds of jurisdiction. The statement that "annulment of a certificate of inheritance is always heard in civil proceedings" is therefore incomplete. Full text of the decision.

Competent court, parties and the outcome sought

In actions for annulment, under HMK Art. 11(3) the court of the place of residence of each of the heirs is also competent. Other rules of jurisdiction applicable to the concrete claim, and any foreign element, are examined separately. Where there is also a claim concerning the ownership of immovable property, such as cancellation of title, the exclusive jurisdiction rule in HMK Art. 12 and the conditions for hearing the claims together may not be disregarded.

The claimant must explain how his or her legal interest is affected by the error in the certificate. In identifying the defendants, persons whose rights will be affected by the annulment and the new distribution of shares are taken into account. The notary or judge who issued the certificate is not made a defendant in the inheritance dispute merely because he or she issued it. A deceased person should not be named as a party; his or her heirs and, where necessary, the position of representation, must be investigated.

The petition must state the court or notary that issued the certificate sought to be annulled, its date and number; the wrong person or share; the chain of inheritance relied on as correct; and the evidence. Where appropriate, the annulment of the erroneous certificate and the issue of a certificate showing the correct heirs and shares are requested together. A bare statement that "my right has not been given to me" does not show which certificate is wrong and why.

There may be no legal interest in annulling a correct certificate

In the decision of the Civil Chamber of the Court of Cassation (Yargıtay 7. Hukuk Dairesi) dated January 5, 2026, E. 2025/2050, K. 2026/11, the applicant was already shown in the existing certificates as the sole heir. The allegation that others were using the estate property did not give a legal interest in annulling the correct certificate. The rejection for lack of legal interest was upheld. Full text of the decision.

Here the problem is not the determination of inheritance but the exercise of rights in respect of the estate property. Whether ownership, restitution, prevention of interference or some other claim is needed must be examined according to the concrete facts. Seeking the annulment of a correct certificate in the belief that the property will thereby be recovered may lead to the wrong form of action and loss of costs.

A simple clerical error and a dispute over inheritance

A clear clerical, calculation or similar material error in a court decision may be corrected under HMK Art. 304. However, excluding another heir, re-determining filiation or changing the distribution of shares in dispute cannot be done without examination of the merits under the title of "correction of a material error". It must be determined whether the error is a technical transcription error or the consequence of a legal determination. HMK Art. 304.

Proof, population records and identifying a missing heir

Which records are examined together?

Population records are the principal evidence; however, there may be information that is incomplete, disconnected or that must be assessed together with foreign records. Records of death, birth, marriage, divorce, adoption and filiation, old family records, earlier certificates of inheritance and disclaimer and renunciation documents must be placed on the same timeline. The presumption of accuracy of official records and the possibility of proving their inaccuracy are considered together. TMK Art. 7, 30; HMK Art. 190.

The party seeking annulment must make concrete the error alleged. The other party may argue that the records are correct, that the person alleged is a different individual, or that there is another transaction affecting the right of inheritance. The court's power of investigation does not justify the applicant's withholding of documents he or she knows of, or raising an abstract allegation without disclosing evidence. Where separate litigation is needed to establish filiation or to correct population records, its outcome may affect the examination of the inheritance.

Quashing for incomplete investigation and dissent

In the decision of the Civil Chamber of the Court of Cassation (Yargıtay 7. Hukuk Dairesi) dated January 19, 2026, E. 2025/2635, K. 2026/325, the identity of a person connected with immovable property and the investigation of that person's heirs were discussed. The majority did not consider the earlier decision on the removal of a trustee to be sufficient, and treated a conclusion reached without investigating cadastral bases, population records and, where necessary, other evidence as a ground for quashing. Full text of the decision.

The dissenting opinion argued that the existing cadastral and population data revealed the family connection, that the Treasury had not sufficiently shown otherwise, and that the investigation was adequate. The decision shows that, in every file, unlimited investigation is not required; rather, the deficiency that would change the outcome, as to identity and inheritance, must be concretely identified. A quashing decision does not mean that the Treasury has been definitively accepted as an heir.

A forgotten spouse in the certificate and later-merged population records

In the decision of the Civil Chamber of the Court of Cassation (Yargıtay 7. Hukuk Dairesi) dated January 7, 2026, E. 2025/2458, K. 2026/81, the inheritance of a foreign spouse not shown in the notarial certificate was examined. The arrangement under which the spouse takes one half and the mother and father each take one quarter was applied, and the decision on costs against the other heirs who knew of the spouse's right but used the incomplete document was upheld. This case cannot be read as meaning that a foreign marriage not recorded in Turkish population records produces no legal consequence; the validity and proof of the marriage are assessed separately. Full text of the decision.

In the decision dated January 5, 2026, E. 2025/2169, K. 2026/10, the paternal link of a daughter who was not shown in the certificate because of separate population records was determined. The objection to costs raised by the defendants who opposed the annulment claim was not accepted, and the decision was upheld. A family record that becomes clear later may cure the omission in the earlier certificate; which party caused the dispute is separately important for the allocation of costs. Full text of the decision.

Time limits for application, annulment and legal remedies

Invalidity that may always be raised does not remove other time limits

No specific application period running from death is, as a general rule, provided for the issue of a statutory certificate of inheritance. Under TMK Art. 598(3), invalidity may always be raised. Nevertheless, the disclaimer of the inheritance, annulment of the will, abatement, the tax return and legal remedies are subject to their own time limits. These periods are not suspended merely because the certificate has not yet been obtained or because an action for annulment has been brought.

For appeal on points of law against regional court of appeal decisions in non-contentious proceedings, HMK Art. 362(1)(c) imposes a special restriction. Where appeal on points of law is available in a contentious annulment action, the two-week period for service under HMK Art. 361 is considered. An objection to a notarial certificate, the decision on the first certificate and a contentious annulment judgment must not be treated as belonging to the same procedural category. HMK Art. 345, 361–362, 387.

Where the date of learning or service is disputed, electronic notification records, the service report and the proceedings on the file are examined. A time limit for appeal against an existing decision must not be allowed to lapse in reliance on a general statement that "an action can always be brought". The three-month period for disclaimer of the inheritance is separately regulated in TMK Art. 606; the date of issue of the certificate of inheritance is not in every case the starting point for that period.

Foreigners and documents issued abroad

Separating immovable property in Türkiye from other assets

Under MÖHUK Art. 20, succession is, as a rule, governed by the national law of the deceased; for immovable property located in Türkiye, Turkish law applies. The same article contains separate connecting rules for the grounds of the opening of succession, its acquisition and its division. For this reason, it is not correct to apply a single Turkish estate-share calculation to all the assets of a foreign decedent without investigating the position. MÖHUK Art. 20.

A foreign person may show family connection through death, marriage and birth certificates. The requirement for an apostille or other procedures of certification and for translation is examined according to the country in which the documents were issued, the type of document and any applicable conventions. An apostille does not mean that the content of the document is automatically correct for Turkish law or directly enforceable. The evidential character of a foreign administrative document and the conditions of recognition of a foreign court decision are assessed separately. MÖHUK Art. 50, 58. For foreign heirs, the article on obtaining a certificate of inheritance in Türkiye for a foreign heir may also be considered.

Where the documents of inheritance are used for immovable property transactions in Türkiye, it must not be assumed that a certificate obtained from a foreign country can be used directly. The official consular guide explains, on the basis of Article 37 of the Land Registry Law, that a foreign court document must be approved by a Turkish court. The route to follow is determined by considering the legal nature and scope of the document. Berlin Consulate General, guide to land registry transactions and transfer of inheritance. The article transfer of inheritance for foreigners and persons living abroad in Türkiye, which describes the process of land registry and bank transactions, may also be useful in this regard.

A foreign will is not treated as invalid from the outset

There is no rule that wills made abroad will in no circumstances be accepted in Türkiye. Under MÖHUK Art. 20(4), the form of a mortis causa disposition refers to Art. 7; dispositions made in accordance with the national law of the deceased are accepted as valid. Under Art. 20(5), capacity to dispose is governed by the national law at the time of the disposition. The form of the document, capacity, the applicable substantive law and the consequences it will have in Türkiye must be examined separately. The use in Türkiye of inheritance certificates issued abroad is examined in the article on use in Türkiye of a foreign certificate of inheritance: apostille and recognition.

A foreign will is therefore examined together with its certified translation, the original or a properly authenticated copy, the death record, citizenship information and, where present, opening or relevant court decisions. That a disposition is valid does not mean that every inheritance or land registry transaction will be completed without further examination.

Jurisdiction where there is no last place of residence in Türkiye

Under MÖHUK Art. 43, in actions concerning inheritance the court of the deceased's last place of residence in Türkiye is competent; where there is no such place of residence, the place where the estate assets are located is decisive. In the decision of the Civil Chamber of the Court of Cassation (Yargıtay 5. Hukuk Dairesi) dated March 2, 2026, E. 2025/13170, K. 2026/3621, in a file with a foreign element, where there was no last place of residence in Türkiye and immovable property was located in Mersin, the Mersin 1st Civil Court of Peace was designated as the competent judicial authority. The decision is one determining the competent court, not a judgment establishing the shares of inheritance. Full text of the decision.

Land registry, bank and tax transactions after the certificate

A single heir may request transfer, but cannot alone sell the whole property

One of the heirs may request that immovable property be transferred into the joint ownership of all heirs. That transaction is not the same as selling the property to a third party. The rule of joint disposition over the estate applies, subject to valid representation and other statutory exceptions. Obtaining a certificate of inheritance alone does not bring about division or the conversion of joint ownership into shared ownership. TMK Art. 640.

For an application to the land registry, identity, the certificate of inheritance and any proof of representation are the basic records. Depending on the type of property, the compulsory earthquake insurance and other conditions of the transaction are separately assessed. Photographs, the municipal property tax value and additional documents must be considered according to current transaction requirements; a fixed condition that "a photograph taken in the last six months" be submitted for all documentary requests cannot be laid down. Special transfer and division provisions for agricultural land must also be separately investigated. Official land registry transactions guide.

Must all the tax be paid before the first transfer of inheritance?

Article 19 of the Inheritance and Transfer Tax Law No. 7338 permits the registration of transferred immovable property to take place without awaiting the assessment of tax. Accordingly, it cannot be said that in every case all tax must be paid in full before the first transfer of inheritance. Nevertheless, the tax connection of subsequent transfers and real-right transactions and the statutory guarantee exemption are assessed separately. The fiscal conditions of the first transfer, a sale, a gift and a transfer of a share of the estate must not be confused. Law No. 7338 Art. 19.

The inheritance and transfer tax, the land registry fee and the revolving-fund charge are different items. It is not assumed that a sale fee applies to a transfer by inheritance; item I/3 of the tariff annexed as Schedule (4) to Law No. 492 distinguishes between transfer on the one hand and division and other transactions on the other. Revolving-fund and fiscal burdens specific to later transactions may exist. The property tax position of immovable property is also examined separately from the issue of the certificate of inheritance. Law No. 492 on Fees. The article inheritance and transfer tax for foreign heirs examines this subject in more detail.

The declaration period is not four months in every case

Under Art. 9 of Law No. 7338, where the death occurred in Türkiye and the taxpayer is in Türkiye, the period for the declaration is four months from death; where the taxpayer is in a foreign country, it is six months. Where the death occurred in a foreign country, the period is respectively six, four or eight months, depending on whether the taxpayer is in Türkiye, in the country where the death occurred or in another foreign country. Special starting point for declaration in cases of presumed death is separately regulated.

These periods are not the periods for obtaining a certificate of inheritance. The tax liability and exemptions are examined according to the person, the property and the type of transfer. The assumption that the obligations at the tax office are automatically suspended while a dispute over the certificate continues must not be made. Law No. 7338 Art. 9.

Money in banks and other estate assets

A certificate of inheritance shows the heirship in transactions with a bank; nevertheless, payment and disposal require representation, joint estate arrangements, tax and the bank's examination of documents in accordance with the law. The submission of the certificate by one heir does not authorise him or her to take the whole of the estate into his or her own account. The rules on payment of tax in Art. 17 of the Inheritance and Transfer Tax Law are also taken into account.

Obtaining a certificate does not by itself reveal a list of estate assets. Account and debt information, land registry records, company shares and other rights are investigated separately. Where a disclaimer of the inheritance is contemplated, acts that could amount to appropriation of estate money by means of the certificate must not be assessed in the same way; conduct that may affect the right of disclaimer is examined separately. TMK Art. 599, 610, 640.

Transfers made on an erroneous certificate and interim injunction

Does annulment of the certificate automatically correct the land registry entry?

Where an erroneous certificate is annulled, every transaction carried out on the basis of it does not automatically disappear. Correction of the land registry entry, repayment of a bank payment or claims for compensation of loss may require separate claims directed at the appropriate parties, or claims that may be brought together in procedure. The rights and entries changed by the annulment judgment, and any additional provision required, must be separately determined.

A person who acquired immovable property directly on the basis of an erroneous certificate and a third person who later acquired a real right in reliance on the land registry entry are not in the same position. The protection in TMK Art. 1023, where the conditions are met, concerns reliance on the land registry; a certificate of inheritance alone cannot be said to provide unlimited protection of good faith. The subsequent person's good faith, matters known or which ought to have been known, and the chain of transfers are examined. Where immovable property cannot be recovered, claims for the price, restitution or compensation may be assessed according to the concrete legal basis and the conditions of liability. TMK Art. 1023–1025.

Whether a bank payment made to the wrong person discharges the debt, and the liability of the person who made the payment, is also disputed. The date of payment, any objection notified to the bank, the examination of the document and the circumstances of the transaction are significant. In legal writing it is explained that reliance on a document does not produce the same result in all legal transactions. For this reason, no definite result can be stated in the form "if the bank has seen the document it is always not liable" or "if the document is annulled it always pays again". Ölmez Nuruduk and Kul Alkan, 2021, pp. 68–71.

An application for annulment does not automatically stop sales

The bringing of an action concerning a document does not automatically stop all land registry and bank transactions. Where the acquisition of the right is seriously hindered or there is a risk of loss, an interim injunction consistent with the subject matter of the dispute and the protection sought may be considered. The applicant must show, on a prima facie basis, his or her right and the danger, and must determine the scope of the measure requested. It cannot be assumed that a prohibition on all transactions over the whole estate, disproportionate to the claim for annulment of the document, will be imposed. HMK Art. 389–392.

The need for security and its exceptions are separately examined. Where a measure has been granted, its enforcement must be requested within one week from its announcement or service on the requesting party. For a measure obtained before the action, the principal action must be brought within two weeks from the request for enforcement, and the document-filing step in law must be completed. Failure to comply with these obligations may lead to the measure lapsing of its own accord. HMK Art. 393, 397.

Documents and action plan before application

Which document answers which question?

At the outset, the date of death and the family chain are established; then whether the existing document is correct is checked. If the document is correct, the route required for delivery or division of the property is chosen. If the document is wrong, the duties of the issuing authority, the persons whose rights will be affected and the correction request are determined according to the authority that issued it. Refusal, tax, remedy and any interim-measure time limits are followed on separate timetables at the same time.

Costs, mediation and implementation of the decision

Notary fees, court fees, service, translation, expert and lawyers' costs are not the same item. There is a considerable difference between a file that can be resolved solely from records and one that requires international correspondence or extensive proof. The costs of obtaining the certificate, of the annulment, of a land registry action or of a damages action are also calculated separately. It cannot be said that a fixed amount represents the total cost of all files.

In litigation costs, the responsibility of the party against whom judgment is given is, as a rule, the basis. Special circumstances, such as not having caused the action and admission at the first hearing, are examined under HMK Art. 312. The decisions of 2026 concerning the spouse and the daughter described above show that the defence of early admission or of the omission of an old record does not in every case remove liability for costs. HMK Art. 312, 326.

An action for the issue of a certificate of inheritance or for the simple annulment of a certificate is not subject to compulsory mediation merely because it relates to inheritance. In claims separately made, such as the division of immovable property and partition of co-owned property, the condition precedent in Art. 18/B of Law No. 6325 is assessed. The actual outcome sought, rather than the name of the dispute, should be the basis. Law No. 6325.

After an annulment decision, correct documents and the necessary copies of the decision should be submitted to the relevant institutions. The notification of a decision on an objection to a notarial certificate to the notary and to the Union of Turkish Notaries is specially regulated. However, that notification does not of itself secure the return of immovable property registered in the name of a third person or of a bank payment already made. The certificate, the estate and subsequent transactions must be considered as a whole. For other related disputes, the topic links on the page inheritance law and legal services may also be examined.

For details, see our article on funeral procedures for foreigners in Türkiye.

Conclusion

The correct starting point in a certificate of inheritance is to determine the family structure at the decedent's date of death and the law applicable to it. The first issue of a certificate and the annulment of an erroneous certificate are different procedures; an objection to a notarial certificate and the contentious annulment of a court certificate are also subject to different rules of competence. An application for annulment must be framed by clearly showing which person or share is wrong, why, and what the correct result should be.

A correctly issued certificate by itself does not secure the delivery or division of the estate property; nor does the annulment of an erroneous certificate of its own accord reverse every transaction carried out. For this reason, the determination of inheritance, land registry and bank transactions, tax obligations and any protective measures must be dealt with in the same file plan, each under its own conditions and time limits. The protection of the inheritance right depends not only on obtaining the document, but on the document showing the correct persons and shares and on the use of the correct legal route in subsequent transactions.

Frequently Asked Questions

Are a veraset ilamı and a certificate of inheritance the same thing?

In everyday practice the same document is referred to by both names. The term used in the law is the certificate of inheritance. It shows the heirs and their shares; it does not show a complete list of the estate assets or that there are no debts.

Must all heirs apply together?

No. One statutory heir may apply. However, the certificate issued must show not only the applicant's share but the shares of all the heirs identified.

Does obtaining a certificate of inheritance amount to accepting the inheritance?

The certificate determines the existing status of heirs. Other acts that may affect the right to appropriate estate property or to disclaim the inheritance, apart from the application for the certificate, are assessed separately. Where a disclaimer is contemplated, conduct other than obtaining the certificate, and the time limit for disclaimer, must be examined separately.

If a notary does not issue the certificate, is the right of inheritance lost?

No. Because population records are insufficient, because of a foreign element or because litigation is required, a notary may be unable to issue the certificate. In that case an application to the civil court of peace with the appropriate documents is considered.

If the certificate does not appear on e-Government, what should be done?

First, it is established by which body and on what date the certificate was issued. The queries of the Ministry of Justice and of the Union of Turkish Notaries are separate. The absence of an electronic record does not by itself show that there is no inheritance.

If an heir has been omitted from the certificate, can his or her name simply be added?

If adding the omitted person affects the shares and the rights of other persons, it is a substantive issue of inheritance. It cannot be treated the same as a simple clerical error. Depending on the source of the certificate, the route of objection or annulment and the correct distribution of shares are considered together.

Is an annulment action always brought in the civil court of first instance?

No. Where there is an objection to a notarial certificate, the civil court of peace is competent under Art. 71/C of the Notaries Law. Where a court-issued certificate is contentiously annulled, the civil court of first instance is, as a rule, the proper forum.

If there is a will, must the statutory certificate necessarily be annulled?

No. The existence of a will alone is not a ground for annulling a correctly issued statutory certificate. Appointment as heir, legatee status, annulment of the disposition and claims for abatement each have different functions.

Can a will made in a foreign country be used in Türkiye?

It is not automatically treated as invalid. The form, capacity, applicable law, certification and translation, and the consequences in Türkiye, are examined separately. An apostille or translation alone does not complete all inheritance and land registry transactions.

Can a creditor request a certificate by submitting only the loan agreement?

In the decision of the Civil Chamber of the Court of Cassation (Yargıtay 7. Hukuk Dairesi) dated May 13, 2026, it was held that the creditor must submit an authorisation document obtained from the enforcement office or the court to show legal interest. A document evidencing the debt is not the same as that procedural authority.

Does annulment of the certificate immediately stop the sale of the property?

An application for annulment alone does not stop all transactions. Where there is a concrete danger, an interim injunction of the appropriate scope should be requested, and the time limits for enforcement of the decision must be followed.

Must inheritance tax be paid in full for the first land registry transfer?

There is no such requirement in every case. Article 19 of Law No. 7338 makes first registration possible without awaiting the assessment of tax. The tax connection of later transfers and real-right transactions and the statutory exemptions are assessed separately.

Sources and legal bases

Legislation and official services

• Republic of Türkiye, Turkish Civil Code No. 4721 (TMK); in particular Art. 7, 30, 225, 342, 426, 462–463, 495–500, 511, 516–517, 528–529, 598–600, 606, 610–614, 640 and 1023–1025. Consolidated text.
• Republic of Türkiye, Code of Civil Procedure No. 6100 (HMK); in particular Art. 11–12, 73–74, 190, 303–304, 312, 326, 345, 361–362, 382–384, 387–393 and 397. Consolidated text.
• Republic of Türkiye, Notaries Law No. 1512, Art. 71/A–71/C. Official text.
• Ministry of Justice, Regulation on the Issue of Certificates of Inheritance by Notaries and the Invitation of the Departing Spouse to the Joint Home (Mirasçılık Belgesi Verilmesi ve Terk Eden Eşin Ortak Konuta Davet Edilmesi İşlemlerinin Noterler Tarafından Yapılmasına İlişkin Usul ve Esaslar Hakkında Yönetmelik), Official Gazette, October 4, 2011, No. 28074; Art. 4–6. Official Gazette text.
• Republic of Türkiye, Law No. 4722 on the Enforcement and Application of the Turkish Civil Code (4722 sayılı Türk Medenî Kanununun Yürürlüğü ve Uygulama Şekli Hakkında Kanun), Art. 17. Official text.
• Republic of Türkiye, Law No. 5718 on Private International and Procedural Law (MÖHUK); Art. 7, 20, 43, 50 and 58. Consolidated text.
• Republic of Türkiye, Law No. 7338 on Inheritance and Transfer Tax (Veraset ve İntikal Vergisi Kanunu); Art. 9, 17 and 19. Official text.
• Republic of Türkiye, Law No. 492 on Fees (Harçlar Kanunu), relevant court and notary fees and tariff I/3 of Schedule (4) annexed to it. Official text.
• Republic of Türkiye, Law No. 6325 on Mediation in Civil Disputes (Hukuk Uyuşmazlıklarında Arabuluculuk Kanunu), Art. 18/B. Consolidated text.
• e-Government Gateway, Ministry of Justice Certificate of Inheritance Query and Union of Turkish Notaries Certificate of Inheritance Query services. Ministry of Justice; Union of Turkish Notaries.
• Consulate General of the Republic of Türkiye in Berlin, Information on Land Registry Transactions, section on transfer of inheritance and required documents. Official guide.

Court of Cassation decisions

• Civil General Assembly (Hukuk Genel Kurulu), June 10, 2026, E. 2025/495, K. 2026/373; res judicata, legal interest and different certificates of inheritance. Full text.
• 7th Civil Chamber (Yargıtay 7. Hukuk Dairesi), June 8, 2026, E. 2026/3377, K. 2026/3036; separation of statutory and appointed-heir certificates. Full text.
• 7th Civil Chamber (Yargıtay 7. Hukuk Dairesi), May 13, 2026, E. 2026/1779, K. 2026/2657; authorisation document to be submitted by a creditor. Full text.
• 5th Civil Chamber (Yargıtay 5. Hukuk Dairesi), March 2, 2026, E. 2025/13170, K. 2026/3621; determination of the competent court in a file with a foreign element. Full text.
• 7th Civil Chamber (Yargıtay 7. Hukuk Dairesi), January 20, 2026, E. 2025/2500, K. 2026/357; disinheritance and descendants. Full text.
• 7th Civil Chamber (Yargıtay 7. Hukuk Dairesi), January 19, 2026, E. 2025/2635, K. 2026/325; investigation of identity and heirs, majority and dissenting opinion. Full text.
• 7th Civil Chamber (Yargıtay 7. Hukuk Dairesi), January 7, 2026, E. 2025/2458, K. 2026/81; spouse omitted from the document and costs. Full text.
• 7th Civil Chamber (Yargıtay 7. Hukuk Dairesi), January 5, 2026, E. 2025/2050, K. 2026/11; absence of legal interest in annulling a correct document. Full text.
• 7th Civil Chamber (Yargıtay 7. Hukuk Dairesi), January 5, 2026, E. 2025/2169, K. 2026/10; population records, omitted heir and liability for costs. Full text.
• 7th Civil Chamber (Yargıtay 7. Hukuk Dairesi), December 4, 2025, E. 2025/1973, K. 2025/5175; effect of a renunciation agreement on descendants. Full text.
• 20th Civil Chamber (Yargıtay 20. Hukuk Dairesi), September 20, 2016, E. 2016/9222, K. 2016/7926; competence in an objection to a notarial certificate. Full text.
• 14th Civil Chamber (Yargıtay 14. Hukuk Dairesi), May 20, 2015, E. 2015/1746, K. 2015/5643; ordinary annulment action and the special rule of competence for notarial certificates. Full text.

Academic studies

• Ölmez Nuruduk, Seda; Kul Alkan, Sultan Büşra. "Certificate of Inheritance" ("Mirasçılık Belgesi"). Konya Barosu Dergisi (Konya Bar Association Journal), 2021, vol. 1, no. 2, pp. 19–80; in particular pp. 68–71. Journal record and article.
• Olgaç, Furkan. "Appointed Heir Certificate and Certificate of Legatee" ("Atanmış Mirasçılık Belgesi ve Vasiyet Alacaklısı Belgesi"). Uyuşmazlık Mahkemesi Dergisi (Court of Jurisdictional Disputes Journal), 2021, no. 18, pp. 253–282; in particular pp. 265, 271. DOI: 10.18771/mdergi.1038012. Journal record and article.