Having prepared a will does not mean that every step after death will be completed automatically. The estate’s assets may need to be identified, debts paid, the bequeathed property delivered and the transactions among the heirs carried out. To leave the carrying out of his or her last wishes to a trusted person, the decedent may appoint an executor of the will (vasiyeti yerine getirme görevlisi). This person is not merely a relative whose word counts within the family, nor an agent later chosen by the heirs; the executor takes on the duties and liabilities specifically regulated in the Turkish Civil Code. [Source 1, Arts. 550–556]
The scope of the appointment provision, the notification made to the executor and the type of transaction to be carried out on the assets must be examined together. The phrase “let him carry out the will” does not give the executor unlimited authority to sell, and an objection by the heirs does not end the role automatically. In practice, the most important issue is drawing correctly the line between the executor’s authority and the supervision of the judge of the civil court of peace (sulh hâkimi).
How is an executor of a will appointed?
Under Article 550 of the Turkish Civil Code (TMK), the decedent may appoint one or more executors by will. The will must comply with the requirements of form and capacity. The name and identity of the person to be appointed must be determined without leaving any doubt, and it must be stated whether the person is appointed for the entire estate or for a specific gift or delivery of property. The appointment does not by itself make the person an heir or a legatee. [Source 1, Art. 502, Art. 531 et seq., Art. 550]
The inclusion of a provision on appointing an executor in an inheritance agreement is discussed separately in the scholarly literature. The presence of such a provision does not mean that the appointment is irrevocable like an ordinary contractual obligation; its character as a will and its revocability are assessed. The safest preparation is to make the appointment as an express testamentary disposition (ölüme bağlı tasarruf) and to determine the form in which the intention is declared. [Source 3]
Can the heirs or the court choose an executor later?
Where the decedent made no appointment, a person chosen by agreement of the heirs does not directly become an executor within the meaning of TMK Art. 550. The fact that the court may appoint an estate representative or another protective officer does not mean that it fills this gap in the same capacity. The heirs’ joint agent, the estate representative and the executor of the will act on different legal bases. [Source 1, Art. 550, Arts. 592–593 and Art. 640; Source 3]
The will may regulate a substitute executor, the manner of working together and limits on particular transactions. Whether the executor benefits from a personal bequest in the will must be examined separately in terms of conflict of interest, reserved portions and supervision. The executor should be chosen with regard to the ability to act independently and to keep records.
Acceptance of the role and the fifteen-day period
The executor must have the capacity to act at the time of starting the role. The judge of peace notifies the person of the role. If the person does not notify the judge of peace within fifteen days from the date of notification that he or she does not accept the role, the role is deemed accepted. Because silence has a legal consequence, the notification must not be disregarded. [Source 1, Art. 550]
This period is not the three-month period for disclaiming an inheritance. Where a person is both an heir and appointed as an executor, the two capacities are kept apart. Declining the role does not mean that the person has disclaimed the inheritance. The manner of the notification, the date of notification and the arrival of the declaration of non-acceptance at the court must be documented in the file.
The person who will take on the role should examine the whole will, the known state of the estate and any special limitations imposed on the executor. Leaving the role after initial acceptance is subject to a separate rule; the role cannot be abandoned at an inopportune moment that would harm the persons concerned. For this reason, accepting the appointment in name only and leaving all the work to the other heirs creates a serious risk of liability.
How do multiple executors work?
If more than one executor has been appointed, they carry out the role jointly unless a different result follows from the will or from the nature of the matter. It cannot be assumed that each may carry out every transaction alone. If one of the executors does not accept, cannot act or the role of one ends, the others continue unless the intention of the decedent indicates otherwise. In urgent situations, each may carry out the necessary transactions. [Source 1, Art. 551]
For example, making an urgent protective expenditure at a house belonging to the estate because of a flood is not the same in nature as selling an immovable. Why the urgent step could not wait, the expenditure made and the information given to the other executors should be recorded. The word “urgent” cannot be used to set aside the ordinary decision-making and authorization rules.
The executor’s core powers and obligations
Unless the decedent provided otherwise or limited the role, the executor carries out the transactions necessary for the fulfillment of the last wishes. The law specifically regulates the preparation of the list of assets, the administration of the estate, the collection of receivables, the payment of debts, the carrying out of bequests, the partition plan and representation in lawsuits and enforcement proceedings. The authority is exercised within the scope of the will and the limits of the law. [Source 1, Art. 552]
| Task | The executor’s role | Limit to observe |
|---|---|---|
| Preparing the estate list | Identifying assets, rights and debts without delay | Recording unknown debts and disputed rights as well |
| Administration and protection | Taking possession to the necessary extent, monitoring income | Not mixing personal assets with the estate account |
| Debts and receivables | Making collections and payments | Taking into account the insolvency of the estate and the rights of creditors |
| Carrying out the bequest | Delivering property and carrying out the necessary transactions | Examining the reserved portion, objections to validity and special authorizations |
| Partition plan | Preparing a workable plan for distribution | Not resolving the dispute unilaterally as if by a final judgment |
How should the estate list be prepared?
After starting the role, a list of the assets, rights and debts is drawn up without delay; where possible, the heirs are invited to be present. Land registry records, bank accounts, company shares, vehicles, receivables, debts and pending lawsuits should be tracked in the same file. Listing only the immovables that are easy to find does not show that the role has been fully performed.
This work is not the same as the institution of keeping the official inventory of the estate (resmî defter). The inventory prepared by the executor does not by itself limit the heirs’ liability for debts. If there are signs that the estate is insolvent, the periods for the routes of disclaiming the inheritance, the official inventory or liquidation must be assessed separately. [Source 1, Art. 552, Art. 605 et seq., Art. 619 et seq.]
Bank, rent and company transactions
To the extent the role requires, the executor collects the estate’s income and makes the payments. The source, date and amount of each collection, and the legal basis and documentation of each payment, must be kept. The estate’s money must not be made untraceable within a personal account. In applications to banks and other institutions, the court records showing the appointment, the acceptance of the role and the scope of authority should be submitted.
The fact that a company share falls into the estate does not by itself make the executor a company manager or a member of the board of directors. The company’s legal personality, articles of association and representation structure are preserved. The administration of the share belonging to the estate and the administration of the company’s assets are assessed separately. For the specific type of share and transaction, the requirements under company law must also be examined.
Is court permission required to sell estate property?
According to TMK Art. 553, except for cases the decedent committed to, the transfer of estate property or the creation of limited real rights over it depends on authorization by the judge of peace. The judge hears the heirs where possible. Separate authorization is not required for dispositions within the scope of covering ordinary expenses. This exception does not justify selling a valuable immovable without permission merely for the convenience of the transaction. [Source 1, Art. 553]
Leaving a particular item of property to a particular person in the will, ordering that a sale be made and granting the executor a general power of administration are different possibilities. The need for permission should be determined by the legal nature of the disposition rather than by the words used. The registration of the immovable, the type of real right and for whose benefit the transaction is made must be shown clearly.
The permission application should be accompanied by the current land registry record, the relevant provision of the will, the purpose of the transaction, valuation information, any offers, and a breakdown of debts and expenses. The heirs’ views are taken into account in the supervision; but it cannot be said that every objection constitutes an automatic veto. Nor does the court’s having granted authorization completely remove the care expected of the executor.
Can the executor bring a lawsuit, and is an enforcement action necessary in every case?
TMK Art. 552 gives the executor authority to represent the inheritance community in lawsuits and enforcement proceedings relating to the estate. The executor may intervene in lawsuits brought by the heirs that fall within the scope of the role. Lawsuits brought and enforcement proceedings carried out must be notified to the heirs. However, every claim must fall within the scope of the role, and there must be a legal interest in bringing that lawsuit. [Source 1, Art. 552/6–7; Source 2, Art. 114]
In its decision dated February 8, 2024, the 7th Civil Chamber of the Court of Cassation (Yargıtay 7. Hukuk Dairesi) upheld the dismissal of an enforcement action (tenfiz) brought by an appointed executor for carrying out the will. The decision took into account that the executor can carry out the relevant transactions with the authorization of the judge of peace. This result cannot be generalized to mean that the executor can bring no lawsuit at all; it shows that, instead of an unnecessary declaratory or enforcement request, the route provided for the specific transaction must be determined. [Source 4]
TMK Art. 600 is also important regarding a legatee’s request for delivery of property. If there is an executor, the request may be directed to the executor; if not, to the heirs concerned. The opening of the will, the resolution of a dispute over validity and the delivery of the property are different transactions. The appointment does not automatically remove objections relating to the reserved portion or an annulment action.
Accountability and the heirs’ right to information
The executor must establish an accounting and record-keeping system that makes the performance of the role auditable. The opening list, the income and expense schedule, bank receipts, contracts, court permissions and delivery records should be kept together. Unexplained cash withdrawals or undocumented expenses cannot be brushed aside by relying on family trust. [Source 1, Art. 552, Arts. 555–556; Source 5, Art. 506 and Art. 508]
Accountability is not merely a general oral explanation to be given at the end of the role. As the duration and nature of the work require, the information requests of the persons concerned should be answered; in the end, what was collected, what was paid, and which property was delivered to whom and on what basis should be shown. The return of the documents relating to the role and the delivery of the remaining assets are also part of the closing.
Köksal Kocaağa’s study discusses the point that the legal nature of the institution cannot be reduced to an ordinary agency relationship. Liability like that of an agent under TMK Art. 556 does not mean that all the provisions on agency are applied while disregarding the special rules of inheritance law. In particular, for removal and supervision, the special regime in TMK Arts. 554–555 must be taken into account. [Source 3]
How are the fee and expenses determined?
The executor may request an appropriate fee in return for the service. The law has not set a single percentage or fixed amount for all estates. The scope and duration of the work, the effort it requires, the responsibility and the regulation in the will are assessed. The fee and the documented expenses incurred for the role are separate items. [Source 1, Art. 550]
The fact that the executor is also an attorney does not mean that several fee items for all of his or her transactions may be charged to the estate without scrutiny. A separate litigation representation, the service performed and the contractual relationship must be clearly distinguished. When a dispute over payment arises, the basis of the fee and the method of calculation must be made concrete; the size of the estate alone is not a sufficient explanation.
Complaint, removal and the special objection period
The executor is subject to the supervision of the judge of peace. The judge may take the necessary measures upon a complaint or on his or her own motion. If incompetence, abuse of the role or gross negligence is established, the role is terminated. A complaint must set out not merely a family disagreement but concrete events such as a delayed transaction, lost income, an unauthorized disposition or a failure to account. [Source 1, Art. 555]
An objection before the civil court of first instance (asliye mahkemesi) may be filed within fifteen days from notification of the decision terminating the role; the decision given on the objection is final. This special route must not be confused with the general two-week appeal (istinaf) period under the Code of Civil Procedure (HMK). For decisions of another nature, the available remedy is examined separately.
The death of the executor or a ground invalidating the appointment may end the role automatically. The executor may leave by a declaration to the judge of peace; however, the role cannot be abandoned at an inopportune time. The existence of more than one executor or of a substitute appointment affects how continuity is ensured. The end of the role does not erase accountability and liability for earlier transactions. [Source 1, Art. 551 and Art. 554]
Can compensation be claimed if damage occurs?
TMK Art. 556 regulates the executor’s duty of care and liability like that of an agent toward the persons concerned. Exceeding authority, unreasonable delay, loss of income or failure to take protective measures despite obvious risks may be the subject of a compensation claim. However, not every unfavorable economic outcome automatically gives rise to liability; breach of duty, damage, causation and fault must be assessed. [Source 1, Art. 556; Source 5, Art. 112 and Art. 506]
A supervisory complaint with a request for removal and a compensation action are not the same claim. As for compensation, the court with subject-matter jurisdiction, territorial jurisdiction, standing and the statute of limitations are determined separately according to the legal ground. Writing a single period for every dispute would not be correct; liability resembling agency and the relevant statute-of-limitations provisions must be assessed. The filing of a complaint should not be regarded as automatically preserving the time for a separate action on the claim that must be brought. [Source 2, Art. 2 and Art. 6; Source 5, Arts. 146–147]
In preparing the evidence, the opening inventory should be compared with the current situation; bank movements, permission decisions, written requests and delivery documents should be reviewed chronologically. In this way, the transaction the executor should have carried out, when it should have been carried out and the concrete damage caused by the delay can be determined. Litigation costs and, where necessary, an expert examination also vary according to the scope of the claim.
The difference from the estate representative, and conclusion
The executor’s authority arises from the decedent’s disposition and from the law; the estate representative’s authority arises from a court decision concerning the representation of the inheritance community. The official administrator is also appointed under different conditions for the purposes of protection and administration. It must be clear in the same file in which capacity which transaction is carried out. For a detailed comparison, see our article on the appointment of an estate representative.
Conclusion
The executor of a will can arrange the carrying out of the last wishes; but success depends on a clear scope of authority, recorded administration and effective supervision. The appointment provision, the fifteen-day period for declining, authorization to dispose and accountability must be assessed together. The executor is not a person who decides all inheritance problems alone; the executor is the person who, within the limits of the law, ensures that the will is carried out, is supervised and, where necessary, is held liable.
For related aspects of the subject, you may also see our article on official liquidation of the estate and our page on inheritance law and inheritance lawsuits.
Frequently Asked Questions
Who appoints the executor of a will?
The decedent appoints the executor by testamentary disposition; an agent later chosen by the heirs does not automatically acquire the same capacity. Appointment.
Must the appointed person accept the role?
No; the person must notify that he or she does not accept within fifteen days from the judge of peace’s notification. Silence has the consequence of acceptance. Acceptance period.
Is declining the role the same as disclaiming the inheritance?
No. Because the capacity of executor and the capacity of heir are separate, the declarations and periods are assessed separately. Separation of the two capacities.
Can one of several executors act alone?
The rule is joint action; the regulation in the will, the nature of the matter and urgent situations change this assessment. Joint role.
Does the list prepared by the executor limit liability for debts?
It does not limit it automatically. The inventory and the keeping of the official inventory of the estate are different institutions. Estate list.
Can the executor sell the house without applying to the court?
Not in every case. The decedent’s commitment, the nature of the transaction, and the permission and exception rules in TMK Art. 553 are examined. Authority to sell.
Must the executor bring an enforcement action?
Not in every case. It is determined which of permission, registration or lawsuit is required for the transaction to be carried out. Lawsuit and legal interest.
Can the heirs request income and expense documents?
For the role to be auditable, there must be an accounting and record-keeping system; requests for information and documents are assessed within the scope of the role. Accountability.
Can the executor receive a fee?
The executor may request an appropriate fee in return for the service; there is no single statutory rate applied to all files. Fee and expenses.
How is a removal decision challenged?
An objection to a decision under TMK Art. 555 is filed before the civil court of first instance within fifteen days from notification; the decision on the objection is final. Supervision and objection.
Can the executor be held liable for damage?
If there is a breach of the duty of care, damage and the other conditions of liability, compensation may be claimed. A loss in value alone is not sufficient. Compensation.
Is the estate representative the same person and the same role?
The legal capacities are different; the source and scope of the authority are determined separately. Difference between the institutions.
Sources and legal bases
- Law No. 4721, Turkish Civil Code, in particular Art. 502, Art. 531 et seq., Arts. 550–556, Arts. 592–593, Art. 600, Art. 605 et seq., Art. 619 et seq. and Art. 640; consolidated text checked on October 13, 2026.
- Law No. 6100, Code of Civil Procedure, Art. 2, Art. 6, Art. 114 and the provisions on litigation costs.
- Köksal Kocaağa, “The Legal Nature of the Executor of a Will” (“Vasiyeti Yerine Getirme Görevlisinin Hukuki Niteliği”), Ankara Hacı Bayram Veli University Faculty of Law Journal archive, vol. 6, no. 2; 2002 in the publisher’s record. Publication record, full text.
- Court of Cassation (Yargıtay) 7th Civil Chamber, February 8, 2024, E.2023/512, K.2024/712. Republished text of the decision.
- Law No. 6098, Turkish Code of Obligations, Art. 112, Arts. 146–147, Art. 506 and Art. 508; assessed together with the special provisions of inheritance law.