The transfer of an inherited vehicle begins with identifying the heirs and ends with the completion of the notary and traffic registration records. Passing the vehicle to all the heirs, leaving it to one heir and selling it to a third party are separate transactions. Tax, pledge, attachment and, where there is one, the special consumption tax (ÖTV) exemption may affect these transactions. [1] [2]
The 2026 Regulation: A 90-Day Registration Obligation from the Date of Death
The provision added to Article 20 of the Highway Traffic Law by Article 2 of Law No. 7574 imposes on the heirs an obligation to apply within ninety days of the death and obtain a registration certificate in their names. In this procedure, the registration is made as of the date of death. If, after the period has expired, the vehicle is taken on the road without being registered in the heirs’ names, an administrative fine on the driver and a ban on use in traffic until the registration is completed are provided for. The fine in the text of the law is 3,000 Turkish lira (TL); for the amount to be applied in other years, the regulation of the relevant year is checked separately. Law No. 7574, Art. 2 — Grand National Assembly of Türkiye (TBMM)
The provision was published on February 27, 2026. The obligation should not be treated as a period that is carried forward automatically because the certificate of inheritance is obtained late. For deaths that occurred before it entered into force, the regime should be examined separately as to the time of application. This registration period and the periods for disclaiming the inheritance and for filing the inheritance tax return are separate legal matters. Publication details of the law — TBMM
The First Check Is the Vehicle and Debt Records
Who the vehicle belongs to and its registry status are verified using the vehicle license (ruhsat), plate and chassis details. Bank pledges, attachments, traffic fines, the motor vehicles tax and the inspection and insurance status are investigated. The vehicle the decedent used may belong to a leasing company or to another person; actual use does not prove ownership.
Using the vehicle after the death does not complete a transfer of ownership. Safe storage of the vehicle, recording of any damage and the status of the compulsory insurance are important. The key being held by a single heir does not mean that the vehicle was left to that heir. Transactions such as a sale or personally acquiring the property should also be assessed separately with regard to the right to disclaim. [1]
How Is a Sale to a Third Party Completed?
| Stage | Check |
|---|---|
| Rights holders | Current certificate of inheritance and representation |
| Vehicle record | Plate, chassis, pledge and attachment |
| Financial status | Taxes and obstacles to the transaction |
| Intention to sell | Participation of all authorized persons |
| Payment | Secure, documented collection in line with the shares |
| Registration and delivery | New registry entry, key, vehicle license and physical delivery |
In the sale and transfer of a registered motor vehicle, the statutory notarial procedure is followed. A privately made contract or the handing over of the key does not replace the official transfer. The payment and secure sale system conditions applying on the date of the transaction are confirmed with the notary’s office. The buyer taking delivery of the vehicle before completing the transaction may create a dispute between the parties over use and responsibility. [2]
Costs and Tax Consequences
Inheritance and transfer tax, existing debts relating to the vehicle, notary and registration expenses and the financial consequences linked to the sale are separate items. The passing of the vehicle by inheritance does not mean that all previous public debts are automatically erased. On the other hand, criminal liability attached to a person and the financial records on the vehicle are not the same thing either; each item should be examined according to its legal nature. [6]
If the vehicle is to be taken to a foreign country, in addition to the Turkish registration procedure, export, customs, registration in the foreign country and the conditions of use are investigated. Registration in an heir’s name in Türkiye does not automatically provide a right of import or registration in another country.
The Inheritance Right in the Vehicle and Its Usability in Traffic Are Separate
The vehicle being part of the inheritance does not mean that an heir can use it independently of all registration and safeguard conditions. The owner record, compulsory insurance, inspection, pledge and attachment and, if any, special conditions of use are checked separately. The key or the vehicle license being held by one heir does not replace a valid partition showing that the vehicle was left to that person. [1] [2]
Continued use of the vehicle within the family after the death may create new problems with respect to damage and harm caused to third parties. Who will use it, where it will be kept and who will pay the maintenance and insurance costs should be determined. A necessary expense incurred to protect the vehicle is distinguished from a personal use expense. In particular where an estate with debts is a possibility, the sale of the vehicle or the allocation of its price to personal spending should also be examined with regard to the disclaimer of the inheritance. [1]
The File to Prepare Before Going to the Notary
Identity and Rights-Holder Status
The death record, a usable certificate of inheritance, the heirs’ identity documents and, if any, the representation documents are prepared together. The foreign heir’s passport and name details must be consistent with the certificate of inheritance. A power of attorney issued abroad that is limited only to the words “inheritance matters” may not be considered sufficient for a specific vehicle sale; the authority for the transaction is checked in advance. [2] [3]
If there is a minor heir or an heir under guardianship, the status in which the parent, guardian or trustee (kayyım) acts is determined separately. Leaving the value of the vehicle that falls to the child to another person without consideration through an agreement within the family is not an ordinary technical inheritance transfer. The signing stage should not be reached before the conflict of interest and the necessary permissions have been examined. [1]
Vehicle and Debt Records
The plate and chassis number, make and model, registered owner, pledge, attachment and records that obstruct a sale are compared. The effect on the sale of the motor vehicles tax, traffic sanctions and other records is checked separately on the date of the transaction. Not every debt is attached to the heir or to the vehicle in the same way. A debt appearing in the system and its being legally demanded from the right person are not the same matter; in the case of an erroneous record, correction is requested from the relevant administration.
How Is Leaving the Vehicle to a Single Heir Structured?
The heirs leaving the vehicle to one person may take the form of allocation (özgüleme) through partition, transfer of a share, sale or gift. What matters is not the name of the transaction but what is given in return and how the estate is partitioned. For a vehicle with a special consumption tax exemption in particular, this classification may directly affect the tax result and should therefore not be treated as the same as for an ordinary vehicle. [1] [7]
If payment is to be made to the other heirs, the amount, the date and the account are specified. The date as of which the vehicle valuation is made and who bears the repair costs are written down. A general release in the form of “everyone received their share” may give rise to a dispute later because it does not show the flow of payment. The notarial document and the bank receipt (dekont) should be linked to each other.
Hypothetically, where four heirs leave a vehicle to one of them and that person makes equal payments to the other three, the mere issuance of the vehicle license in the new person’s name does not prove that the whole debt has been paid. If payment is in instalments, security and the consequences of delay are regulated separately. In an agreement made without the existing pledge on the vehicle being lifted, the right of the pledgee does not end automatically by the contract among the heirs.
Control of Price and Delivery in a Sale to a Third Party
The parties to the sale to be made at the notary and their powers of representation are determined. To which heir, in what proportion or under what joint instruction the price will be paid is stated. As regards the sale of a vehicle, the secure payment system and the notary conditions to be applied on the date of the transaction are verified through the notary who will carry out the transaction. Payment of the sale price in cash and without documents may make proof difficult in a dispute within the family or with the buyer. [2]
On physical delivery, the number of keys, the vehicle license and documents, the odometer reading, visible damage, and the place and time of delivery can be recorded. This information helps to separate the period to which a dispute over a defect or arising from use relates. If there is a technical expert appraisal before the sale, its scope and exclusions are kept; the expert appraisal report does not automatically remove all possible liability. [3]
If the Transaction Cannot Be Made, Which Problem Must Be Resolved?
The same route is not used for a missing heir’s signature, an insufficient power of attorney, an attachment, a tax record or an identity mismatch. The point obstructing the transaction is learned concretely from the notary or the relevant institution. A missing authority can be resolved with a new document; incorrect registry information by the relevant correction procedure; and a partition dispute among the heirs by agreement or an appropriate judicial route.
A dispute continuing while the vehicle loses value may cause economic loss. Establishing an arrangement for protection, use and expenses and, where necessary, considering an estate representative or the route of partition are therefore important. Instead of the vehicle being disposed of unilaterally by one heir, legal authority and a decision to sell must be established. [1]
Steps After the Inheritance Transfer or Sale
The new owner record and the result of the payment are verified. The change of owner is notified to the insurance company; it is not assumed that the policy automatically continues on the same terms in every case. HGS and similar toll-pass accounts, parking or subscription connections are checked. The date on which the actual use of the vehicle ended is kept for the purposes of later objections to fees and sanctions.
In the expense account among the heirs, the maintenance, towing, parking, expert appraisal, notary and tax items are shown separately. At closing, if the vehicle has been removed from the estate inventory, the sale price that takes its place and the state of distribution are recorded. If the property has been sold but the price has not been collected, the file is not yet economically complete.
A Real Court of Cassation Decision: Does a Registration Deficiency Invalidate a Partition Agreement?
Written Partition of an Estate That Also Includes Vehicles
In the decision of the 8th Civil Chamber of the Court of Cassation (Yargıtay 8. Hukuk Dairesi) dated February 19, 2013, E.2012/12193, K.2013/1755, the partition of immovable properties and two vehicles by a written agreement in which all the heirs took part was examined. The loss of the vehicle license and plate of one of the vehicles, and deficiencies in inspection and registration, gave rise to the dispute. The Chamber accepted as valid the partition agreement conforming to Article 676 of the Turkish Civil Code (TMK); it did not regard the need for a separate document for the traffic registration of the vehicles as a ground for the invalidity of the agreement. Full text of the decision — De Jure; access with an account
The outcome of the decision is not, in one sentence, “the action was upheld.” The procedural judgment concerning the counterclaim was affirmed; the judgments concerning the scope of the partition in the main action and some expense calculations were reversed. In addition, the provisions of the Code of Civil Procedure of the time (HUMK) were discussed in the decision; the old time limits for the response and the counterclaim cannot be carried over unchanged to a present-day file. The main point from which benefit can be drawn from the decision is the separate examination of the validity of the partition agreement and the feasibility of the registration.
This Decision Does Not Permit a Hand-to-Hand Vehicle Sale
The heirs’ partition of the estate among themselves and the sale of a vehicle to a third party are different transactions. The decision cannot be read as meaning that the notarial form in the sale of a registered vehicle has been abolished. If, despite a valid partition, a document is missing for registration, the document is completed; if the contract is not being performed, the claim is built on the content of the contract and the necessary transactions. A general family letter prepared without stating the chassis and plate details of the vehicle, with whom it will remain, and the price and delivery terms does not provide the same legal security.
Document Plan for Completing the Transaction from Abroad
Is Representation Possible Without Coming to Türkiye?
The transaction can be conducted through an attorney-in-fact with appropriate authority; however, the usability of the power of attorney depends on the place where it was issued and on the requirements as to form, certification and translation. The conditions for using in Türkiye a power of attorney issued at a consulate and a document issued by a foreign notary are examined separately. An apostille does not extend the scope of the sale authority in the document. Obtaining a sample authority scope and a document list from the notary’s office before the transaction reduces the need to send documents again from abroad.
The attorney-in-fact’s acts for the transfer of the vehicle, partition, sale, collection of the price and the bank account should be assessed separately. If the same attorney-in-fact is to be appointed for more than one heir, it is investigated whether there is a conflict of interest among them. An heir who will take over the vehicle himself or herself also representing the others should not be seen as a simple signature convenience. The representation relationship should be established to suit the specific transaction. Turkish Code of Obligations, provisions on representation and mandate
Why Is Identity Matching Important?
The name in a foreign passport, the former surname in the Turkish population registry record and the spelling in the certificate of inheritance may differ. Records showing that the identities belong to the same person are prepared. The inheritance law to be applied according to the decedent’s citizenship is separate from the notary and registration procedure in Türkiye. It is not assumed that a certificate of inheritance obtained in a foreign country will be directly accepted by every institution in Türkiye. Law No. 5718 on Private International and Procedural Law (MÖHUK), Art. 20
Expense and Loss Accounting If One Heir Is Using the Vehicle
In whose hands the vehicle is, on which dates it was used, and the other heirs’ request to use it are important. Not every use automatically gives rise to a rent debt; the legal basis of the use, consent, request and loss must be made concrete. Regular maintenance expense and fuel for personal travel are not the same expense. Necessary expenses incurred for the common benefit are separated by invoice; damage arising from personal use is separated by the event and technical records.
The decline in the value of the vehicle while a disagreement continues does not justify a unilateral sale without a valid authority to sell. The heirs may draw up a temporary use protocol; with whom the vehicle will be kept, the mileage, maintenance, insurance, damage notification and the delivery date are written down clearly. If the need for protection becomes more serious, an estate representative or an appropriate interim injunction is considered. Before applying for an action for partition and dissolution of co-ownership, the scope of mediation as a condition precedent to litigation is examined. Turkish Civil Code, Art. 640 Law No. 6325 on Mediation in Civil Disputes, Art. 18/B
How Is It Determined at Which Stage the File Is Complete?
In a joint inheritance transfer, the new owner record; in leaving the vehicle to a single heir, the implementation of the partition document and, if any, payment of the equalization payment; and in a sale to a third party, the notary transaction, collection of the price and delivery are required together. If a sale has been made but part of the price is waiting in the attorney-in-fact’s or an heir’s account without explanation, the distribution file is not closed. Each payment must be matched with the rights holder and the reason for the transaction.
The final checklist should include the registration certificate, the insurance notification, the debt/pledge status, the sale bank receipts, the delivery record and the account among the heirs. These documents can be presented to the heir abroad in a way that shows not merely that the transaction was started but with what result it was completed.
Conclusion
In an inherited vehicle file, the most important decision is whether the vehicle stays in common, is left to one heir or is sold. Once this choice has been clarified, the representation, tax, notary and registration steps should be tied to the same plan.
Related articles: Transfer of Title in the Land Registry by a Foreign Heir; Sale of an Inherited House from Abroad; Death and Payment to the Beneficiary in BES; Inheritance Procedures and Power of Attorney Without Coming to Türkiye; A Foreign Heir’s Certificate of Inheritance (veraset ilamı); Effect in Türkiye of a Foreign Certificate of Inheritance; Transfer of a Yacht and a Boat by Inheritance; What Should Be Done If a Company Share in Türkiye Is Inherited?; Inheritance and Sale of a Vehicle with a Special Consumption Tax Exemption
Frequently Asked Questions
Does the Heir Who Uses the Vehicle Automatically Become the Owner?
No. Use and holding the key are not, by themselves, a partition or a transfer.
Can the Vehicle Be Sold Without the Signatures of the Other Heirs?
The necessary consent, valid representation or another legal basis must exist.
Does Special Consumption Tax Arise on an Inherited Vehicle?
A normal inheritance transfer, and the transfer of an exempt vehicle to a single person or its later sale, are examined separately.
Can the Vehicle Be Taken Out of Türkiye?
In addition to ownership, customs, registration, insurance and the requirements of the destination country must also be met.
Sources and legal bases
- Law No. 4721, Turkish Civil Code (Türk Medeni Kanunu)
- Law No. 2918, Highway Traffic Law (Karayolları Trafik Kanunu)
- Law No. 6098, Turkish Code of Obligations (Türk Borçlar Kanunu)
- Law No. 6325 on Mediation in Civil Disputes (Hukuk Uyuşmazlıklarında Arabuluculuk Kanunu)
- Law No. 6100, Code of Civil Procedure (Hukuk Muhakemeleri Kanunu)
- Law No. 7338 on Inheritance and Transfer Tax (Veraset ve İntikal Vergisi Kanunu)
- Law No. 4760 on Special Consumption Tax (Özel Tüketim Vergisi Kanunu)
- Law No. 7574, Art. 2 — Grand National Assembly of Türkiye (TBMM)
- Publication details of the law — TBMM
- Full text of the decision — De Jure; access with an account
- Law No. 5718 on Private International and Procedural Law (MÖHUK), Art. 20