Inheritance Transfer and Estate Procedures in Türkiye

1 Scope of this guide and key distinctions

This guide is addressed to heirs who wish to take over a real estate property, bank account, vehicle, company share or other asset left in Türkiye. It covers Turkish citizens living abroad, foreign heirs, persons who acquire rights under a will, and families in dispute over the partition of an inheritance.

Under Turkish law, an inheritance is, as a rule, acquired as a whole upon death. The certificate of inheritance shows this right; land registry and institutional procedures then enter the right holder into the relevant records. The estate comprises transferable property rights together with debts. Not every payment made by reason of death necessarily belongs to the estate; social security and insurance rights, for example, are examined separately under their own rules.

Four separate procedures must not be confused: determining that you are an heir, assessing the debts of the inheritance, having the assets transferred into your name, and partitioning the inheritance are different legal stages. Completing one of them does not automatically complete the others.

In a specific file, the dates of death, of learning of the death and of notification are assessed together with the family and asset circumstances. The tables on statutory succession and reserved portions in this guide apply where Turkish inheritance law applies. In files with a foreign element, the applicable law is determined first. The tax amounts are for the year 2026; where the dates of death and of the transaction differ, the rules of the relevant period are applied.

2 Roadmap from first contact to completion of the procedures

The sequence below shows the whole of a file. The review of time limits and debts begins at the first consultation; there is no waiting for all documents to be completed. The will, protective measures and foreign-document procedures are carried out in parallel when needed.

A file does not need to pass through all of the stages. Where documents have already been obtained or a lawsuit has already been filed, the work continues from the current stage.

3 Which information matters in the first days

Five questions are answered at the first consultation: Who died, and when did you learn of it? Who may be the heirs? Which countries are connected to the file? What are the known assets and debts? Have you received a notification or a will?

Keep the death certificate, the current population and family records, the will, bank or enforcement letters and the documents relating to the assets. If money has been withdrawn earlier, property sold, rent collected or a document signed, report its date and purpose. Concealing these transactions makes a correct legal assessment more difficult.

A distinction is made between acts that are necessary to protect the estate and the use of the assets for your personal benefit. Do not take steps such as accessing bank accounts, selling a vehicle or assuming a debt within the family before assessing the disclaimer and representation position. Conversely, do not leave an approaching enforcement objection deadline or a court notification waiting on the ground that documents are still being collected.

Situations requiring priority legal assessment: a suspicion of debt; less than one month or three months remaining; money taken out of accounts; a real estate property about to be transferred; a minor heir or an heir under guardianship; a foreign will; the exclusion of a person from the list of heirs.

4 Who the heirs are and how the statutory shares are determined

Under Turkish law, the descendants are considered first; if there are no descendants, the line of the parents (ana baba zümresi); if there are none of those either, the line of the grandparents. The existence of an heir in an earlier line, as a rule, excludes the later line. The descendants who may take the place of a person who died earlier, and the existence of a surviving spouse, are also taken into account. There is no difference in statutory shares between daughters and sons. (TMK Art. 495–501)

A simple example: Assume that Turkish law applies, the net estate is 8 million Turkish lira (TL), and the only heirs are the spouse and two children. The spouse receives a statutory share of 2 million TL, and each of the children 3 million TL. This example concerns the net estate after the liquidation of the matrimonial property regime, the debts and any dispositions mortis causa, if any, have been examined.

An inheritance share is not an entitlement to take a specific apartment or a specific amount in a bank by itself. Which asset is left to whom is decided at the partition stage.

5 Special family situations and representation

Adopted child: The adopted child and his or her descendants are heirs of the adopter as if they were blood relatives; the adopted child’s heirship in his or her own family also continues. The adopter and his or her relatives, however, do not become heirs of the adopted child merely because of the adoption relationship. (TMK Art. 500)

Child born out of wedlock: What matters is that paternal filiation has been established by recognition or by a court decision. A child whose filiation has been established becomes an heir with respect to the father like a child born within marriage. A deficiency in the population record may require filiation and heirship procedures to be handled together. (TMK Art. 498)

Divorce and de facto separation: A finalized divorce ends the spouse’s statutory heirship. The spouses living apart does not have the same effect. If death occurs while a divorce action is pending, the conditions of TMK Art. 181 are assessed, such as the continuation of the action by the heirs of the deceased spouse and proof of the surviving spouse’s fault.

Unmarried cohabitation and stepchildren: Living together or being a stepchild does not by itself create statutory heirship. If there is a will, an adoption, filiation or an independent claim, these are examined separately.

Minor heirs and heirs under guardianship: A parent or guardian cannot carry out every transaction without limits. If the interests of the representative and of the heir conflict, a trustee (kayyım) may be appointed; for transactions such as partition, disclaimer or disposition of immovable property, court permission may be required depending on the type of representation. A child’s right cannot be waived by oral agreement of other family members. (TMK Art. 426, 462–463)

Successive deaths and missing persons: If the first heir has also died later, the heirs and the passing of rights are determined separately for each link of death. A person being missing does not by itself mean death or the opening of the inheritance; the provisions on declaration of absence and protection of the estate may come into play.

6 The surviving spouse’s rights arising from the matrimonial property regime

The surviving spouse’s claim arising from the matrimonial property regime and the inheritance share are different. It may be wrong to treat the whole of every asset registered in the name of the decedent as directly distributable estate. First, the matrimonial property regime between the spouses, the dates of acquisition, the nature of the assets and the debts are examined. (TMK Art. 202, 218–241)

Under the regime of participation in acquired property, if the statutory conditions are met, a participation claim in the residual value is calculated. Personal property acquired by inheritance or gift, property from before the marriage, claims for share in increased value, equalization and mutual claims may affect this calculation. For this reason, it cannot be said that “the spouse automatically receives 50 percent of all assets.”

As a result of the liquidation, it is possible both for the spouse to be a creditor of the estate and for the estate to be a creditor of the spouse. After the spouse’s claim is established and the debts of the estate are taken into account, the net inheritance shares are determined. The time limits for matrimonial property claims that require litigation are calculated separately.

There are special provisions under which the surviving spouse may request ownership, usufruct or a right of residence in respect of the family residence and household goods. These rights do not mean that the residence passes to the spouse automatically; their conditions are examined separately from the standpoints of the matrimonial property regime and the partition of the inheritance. (TMK Art. 240 and 652)

Documents to be prepared: The date of marriage and, if any, the matrimonial property agreement; the acquisition documents of the immovable properties; loan and payment records; documents showing acquisition by gift or inheritance; records relating to the family residence.

7 Reserved portion and disinheritance

The reserved portion is the statutorily protected share of certain heirs. It is not the same concept as the statutory inheritance share. The calculation is carried out on the estate after the necessary additions and deductions have been made; a result cannot be reached by looking only at the bank balance on the day of death or the land registry value. (TMK Art. 505–509)

Siblings have no reserved portion under current law; for inheritances with earlier dates, the rules of entry into force are assessed separately. This does not mean that siblings can never be statutory heirs.

Example: In the previous example of a net estate of 8 million TL, on the assumption that there is no additional disposition or other calculation item, the spouse’s reserved portion is 2 million TL and the reserved portion of each of the two children is 1.5 million TL. A total of 5 million TL is protected; the remaining 3 million TL may be freely disposed of.

The decedent not speaking with one of his or her children does not by itself remove the reserved portion. Disinheritance must rest on statutory grounds, such as a serious offense against the decedent or one of his or her relatives, or a significant breach of obligations arising under family law. It is important that the ground for disinheritance be stated in the disposition and, in the event of a dispute, be proven. Loss of inheritance rights, on the other hand, is a different institution separately regulated by law. (TMK Art. 510–513, 578–579)

8 Certificate of inheritance and basic documents

The certificate of inheritance (known in practice as the veraset ilamı) shows the heirs and their shares. If the conditions are met, it is issued by a notary; in situations such as litigation, a missing population record or a request by a foreign national, it is issued by the civil court of peace (sulh hukuk mahkemesi). The certificate is not an inventory listing all assets or debts of the estate; if it is erroneous, its correction or invalidity may be sought. (TMK Art. 598)

It is not necessary for all documents to be ready at the first consultation. However, the dates of death, of learning of it and of notification, together with the existing documents, should be shared without delay. One heir being able to request the certificate of inheritance does not mean that he or she is authorized to sell the assets or withdraw all the money on behalf of the other heirs.

If the certificate of inheritance contains an error as to a person or a share

Partition should not proceed on the basis of a certificate that has a missing heir, an incorrect filiation, an omitted successive death or an erroneous share. First, it is determined whether the error arises from the population record, from the assessment of heirship or from an institutional record. Whichever is appropriate among correction of the record, annulment of the certificate and issuance of a correct certificate of inheritance is followed. An objection to a certificate issued by a notary and a contested annulment of a certificate issued by a court may not proceed under the same procedural and jurisdictional rules.

Result of the procedure: After the correct certificate is obtained, its effect on earlier land registry, bank or partition transactions is examined separately. Changing the certificate does not automatically reverse all transfers that have been made; where necessary, registration, restitution and receivable claims are brought separately.

9 Foreign heirs and the applicable law

The decedent or the heirs being foreign nationals, dual or multiple citizenship, or residence or assets abroad may give the file a foreign element. It should not be assumed that the law of the same country and the same document will be used for every asset.

Under Law No. 5718 on Private International and Procedural Law (MÖHUK), inheritance is in principle governed by the national law of the deceased; Turkish law applies to immovable property in Türkiye. There are also special rules that refer to the law of the country where the estate is located with respect to the grounds for the opening of the inheritance, its acquisition and its partition. The form of the will and the capacity to dispose are assessed separately. (MÖHUK Art. 7, 20)

This distinction is particularly important when the shares in a foreign certificate of inheritance are applied to immovable property in Türkiye. The proportions stated in a foreign document are not accepted as directly correct for every asset in Türkiye. Determining the content of foreign law may, where necessary, require coordination with a lawyer of the relevant country.

A foreign heir not having a residence permit in Türkiye is not by itself an obstacle to being an heir. On the other hand, the acquisition or retention of the immovable property is assessed in terms of citizenship, the nature of the property, special zones and the restrictions of the Land Registry Law. Depending on the conditions, liquidation and payment of the proceeds to the right holder may come into play. The position of Blue Card holders is not automatically regarded as the same as that of an ordinary foreign national.

The competent court also varies according to the claim. An inheritance action, an action concerning a real right in immovable property and the recognition of a foreign judgment are not subject to the same jurisdiction rules. Law No. 5718 Art. 43, the Turkish Civil Code and the procedural provisions are examined together. Transactions concerning assets in a foreign country may, on the other hand, be carried out separately with the competent authorities of that country.

10 Foreign documents and remote representation

Whether death, birth, marriage, heirship and representation documents issued abroad can be used in Türkiye is determined according to the type of document and the country in which it was issued. Apostille, consular certification, Turkish translation and approval procedures are not the same thing. For multilingual civil status documents within the scope of international conventions, there may be an exemption from certification; not all procedures are requested together for every document.

The apostille serves to verify the official source of a document. It does not guarantee that the shares in a foreign certificate of heirship comply with Turkish law, or that a foreign court judgment will automatically have effect in Türkiye. Foreign court judgments, notarial documents and the European Certificate of Succession are examined separately in terms of their nature and the transaction for which they will be used. A separate certificate of inheritance, recognition or enforcement (tenfiz) procedure may be required in Türkiye.

Where names and surnames have changed, alphabets differ, there is more than one citizenship, or the same person is written differently in documents, a link must be established between the records. An application made without explaining mismatching records may lead to delay or to the wrong determination of the heirs.

Many transactions can be carried out without coming to Türkiye, with a suitable power of attorney and valid documents. The power of attorney is prepared according to the targeted transactions, such as obtaining documents, litigation, disclaimer, partition, sale or collection. It is not necessary to grant unlimited authority to sell and collect in every file.

Do not automatically use a power of attorney left by the deceased. Death, as a rule, ends the relationship of representation and agency; the contract, the nature of the work and statutory exceptions are examined separately. The authority the heirs will grant in their own names and the decedent’s old power of attorney must not be confused with each other. TBK Art. 43 and 513–515

When granting a power of attorney within the family, separate the authority to transfer from the authority to dispose

If the sole purpose is inheritance transfer, limit the power of attorney to obtaining documents, making the necessary applications and the transfer transactions consistent with the certificate of inheritance. Trusting a sibling, a spouse or another relative does not require the authority to sell, donate, partition, assign an inheritance share, collect money or waive rights to be granted as well. If the same person is also an heir, his or her own interest may conflict with the duty to represent you in the partition.

The title of the power of attorney is not the only thing looked at. Wording concerning “to sell at any price and on any terms,” “to receive the price,” “to donate,” “to partition and subdivide,” “to assign the inheritance share,” “to settle and release,” and “to waive the action or the right” is compared with the real purpose. The authority to authorize another person, to transfer to oneself, or to represent the other party in the same transaction is also assessed separately. Authority granted for one transaction is not presumed to include the others. There are special authority rules for transactions such as the transfer and donation of immovable property. TBK Art. 504–508

If a sale or partition is genuinely desired: The authority is limited, to the extent possible, to specific assets and transactions; the minimum price, the payment method and the heir’s own bank account are made explicit. Payment of the price to the attorney-in-fact and the authority to grant a release are decided separately. It should not be assumed that oral family instructions that are not reflected in the power of attorney will provide the same protection against third parties. The attorney-in-fact is obliged to account for the transactions he or she has carried out and to deliver the values received to the right holder.

If it is thought that the power of attorney has been abused: The copy of the power of attorney, the land registry transaction documents, bank movements and correspondence are reviewed without delay. Terminating the authority and making the necessary notifications, measures that will prevent loss of money or property, and an appropriate restitution, receivable or land registry claim are assessed together. Dismissal of the attorney-in-fact does not automatically annul a transaction already carried out; the good faith of a third party and the conditions of the transaction affect the result. Not every intra-family dispute automatically constitutes an offense.

Granting a power of attorney to a family member for institutional transactions does not mean that he or she acquires the authority to represent in court as an attorney. Litigation and transactions involving the waiver of personal rights should be separately assessed legally.

11 Researching and protecting the estate

Estate research means setting out the assets and the debts within the same piece of work. Registered immovable properties, bank and investment accounts, vehicles, company shares, receivables, rental income and other rights of economic value are researched. Loans, suretyships, public debts, enforcement proceedings, pledges, dues and pending lawsuits are also assessed.

The market value of an immovable property and the amount of the mortgage on it do not by themselves show the current amount of the debt. The whole of a joint bank account does not always belong to the decedent. A company’s debt is also not in every case the shareholder’s personal debt; the type of company, liability for public debts and personal securities are distinguished.

Where assets are being hidden or there is a risk of their being lost, a determination of the estate and protective measures can be requested from the civil court of peace. Writing to institutions, recording the assets, safekeeping measures and, depending on the circumstances, the appointment of a representative come into play. Depending on the legal claim, an interim injunction or other forms of interim protection are also assessed. (TMK Art. 589–590, 640)

A determination of the estate and the drawing up of an official inventory are different. The determination aims at establishing the assets and the current situation; the official inventory (resmî defter) under TMK Art. 619 and following, on the other hand, is directed at special consequences concerning liability for debts. It should not be thought that all disclaimer, litigation or objection time limits stop because an application for determination has been filed.

The scope of the research is determined by the records that can be accessed and the application routes that can legally be used. No assurance can be given in the form that “a single query will find all assets in the world.” The bank, company, city, country and transaction information known to the client guides the research.

Estate representative and executor of the will

If the heirs cannot act jointly, so that the administration of the estate, the protection of rents and receivables, or a lawsuit is stalled, the appointment of an estate representative by the civil court of peace may be considered. The representative acts for the common benefit of the estate and within the limits of the assigned task; he or she is not the personal attorney of a single heir or a person who alone determines the partition.

The executor of the will (vasiyeti yerine getirme görevlisi), on the other hand, may be designated by the decedent’s disposition and takes part in the implementation of the will. His or her appointment, acceptance of the task, limits of authority and court supervision are examined. Neither role grants the same authority as a bank card or a broad family power of attorney. (TMK Art. 550–556 and 640)

If there is a pending lawsuit or enforcement proceeding to which the decedent was a party, the death must be notified to the file and the party and representation position must be put in order. Whether the lawsuit passes to the heirs, the effect of a disclaimer decision, and the response and legal remedy time limits in the file are assessed separately. It should not be assumed that death automatically stops all proceedings.

12 Debts of the estate and disclaimer of the inheritance

The heirs, as a rule, acquire the inheritance upon death. Heirs who have not disclaimed the inheritance may be liable for the debts of the estate with their personal assets and, as a rule, jointly and severally. Liabilities regulated by special laws, such as tax debts, are assessed separately. Liability for debts does not begin for the first time at the moment money is withdrawn from the bank. (TMK Art. 599, 641)

The general time limit for disclaiming the inheritance is three months. For a statutory heir, the starting point is the learning of the death, unless the heir proves that he or she learned of being an heir later. For an appointed heir, the official notification made to him or her is important. Special provisions, such as the drawing up of an inventory for protective purposes, later learning and extension of the time limit for an important reason, may also apply. TMK Art. 606–608 and 615

The disclaimer declaration is made to the civil court of peace orally or in writing; it must be unconditional and without reservation. A selective disclaimer in the form of “taking the house and disclaiming the loan” is not possible. The disclaimer is assessed together with its effects on the other heirs and the descendants. A disclaimer by all of the nearest statutory heirs may lead to a liquidation outcome, unlike the ordinary passing of the share to the next persons. (TMK Art. 609–612)

Conduct that may cause loss of the right to disclaim

Interfering in the affairs of the estate beyond ordinary administration, concealing estate property or appropriating it may cause loss of the right to disclaim. Withdrawing money from the bank for personal use, selling estate property or disposing of the assets as one’s own are examined from this standpoint. TMK Art. 610

On the other hand, not every use of a vehicle, every collection of rent or every protective act is automatically deemed acceptance. The purpose of the act, its necessity, its scope and for whose benefit it was done are important. Acts required to prevent loss of rights must be distinguished from appropriation for personal benefit.

Waiting for documents does not automatically extend the time limit. If there is a debt risk, report the dates of death and of learning of it at the first consultation; do not allow the disclaimer time limit to pass before the review is completed.

Which steps follow after the disclaimer application

For the application, the dates of death and of learning of it, identity and family records, the certificate of inheritance if there is one, and suitable representation documents are prepared. It is checked that the disclaimer declaration reached the court within the time limit and was entered in the minutes and the special register; the document showing the disclaimer is obtained. Notifying the family or the bank of the intention to disclaim does not replace the application to the court. (TMK Art. 609)

The subsequent right holders are determined separately. The disclaimer of one statutory heir, the disclaimer of all of the nearest statutory heirs and the disclaimer of all of the descendants do not produce the same result. The situation arising with respect to the children and the surviving spouse, and the new applications that are needed, are examined together. The disclaimer document does not automatically close all enforcement files; an appropriate objection or application is made separately in the relevant proceeding. (TMK Art. 611–614)

13 Deemed disclaimer and other options where debts are uncertain

If the decedent’s insolvency was clearly evident, or officially established, on the date of death, the inheritance may be deemed disclaimed under the statutory conditions. This is called deemed disclaimer (hükmen ret). A large number of debts or enforcement files alone is not sufficient; the assets and debts on the date of death are assessed together. (TMK Art. 605/2)

A claim of deemed disclaimer is not tied to the ordinary three-month disclaimer time limit. However, this does not justify failing to respond to enforcement proceedings or missing court time limits. The effect of acts that treat the estate as one’s own, the route by which the defense will be raised, and proof of the over-indebtedness on the date of death are assessed separately.

Acceptance under the inventory (deftere göre kabul) does not mean that liability for debts is in every case limited to the value of the estate assets. There are the heir’s liability with his or her personal assets for debts entered in the inventory, and exceptions for certain debts that were not entered. This option should not be preferred on the basis of a single sentence such as “it limits the debt.” (TMK Art. 619–630)

In official liquidation, a different regime applies with respect to the heirs’ liability for the debts of the estate. Whether one heir’s request has effect is examined by also taking into account the acceptance position of the other heirs. (TMK Art. 632–636)

Do not miss the new time limit for choice when the inventory is completed

The official inventory process does not end with the application. After the inventory and the notifications have been reviewed, the time limit within which the court calls on the heirs to make a declaration is followed. At this stage, the heir assesses which is appropriate among disclaimer, official liquidation, acceptance under the inventory or unconditional acceptance. Remaining silent within the statutory one-month declaration period results in acceptance under the inventory. The circumstances in which an additional time limit may be granted are examined separately. (TMK Art. 626–627)

14 Preparing a will and an inheritance contract

Estate planning is done before the post-death transfer procedures. Its aim is the joint assessment of the assets, the family structure, the reserved portions and, if any, the continuation of a business. Where there are assets in more than one country, documents must be prevented from unintentionally invalidating one another or containing conflicting provisions.

The capacity to dispose, the freedom of will, the suitability of the witnesses, the scope of the disposition and earlier documents are examined. Appointing a person as heir to a certain proportion of the estate and bequeathing a specific immovable property produce different legal consequences. (TMK Art. 502–503, 516–517, 528, 531–545)

The effect of a renunciation made for consideration on the descendants, and whether there is a contrary agreement, are assessed separately. For family companies, share transfers, company management and estate planning can be structured together; the articles of association or a family constitution do not take the place of the rules on forced heirship and form.

15 From the opening of the will to delivery and registration

A will found after death should be delivered to the competent civil court of peace without delay, regardless of whether it is valid. The law provides that it be opened and the interested persons be notified within one month of delivery. This one month is not a waiting period for the person holding the document. Opening procedures are also carried out for wills found later. (TMK Art. 595–597)

The first stage is the opening of the document and notification of the interested persons

The original or official copy of the will, the death record, and the known heirs and their addresses are submitted to the file. The civil court of peace carries out the opening and notification procedures. The opening record, the decision, the notifications and any earlier wills are obtained. Notification to persons abroad and missing addresses are followed separately in the procedural timetable.

The opening of a will does not mean that its validity has been conclusively confirmed or that the reserved portions have disappeared. Saying “I object” in the opening file also does not by itself file an annulment or abatement action. The one-month objection time limit relating to the document is separate from the time limits for annulment and abatement actions; the starting point of each is followed on the basis of the documents.

The second stage is determining the type of right granted by the will

The third stage is assessing the objections and the route of implementation together

The person relying on the will makes the application appropriate to the document and the nature of the right. The person who considers that his or her right has been impaired by the bequest, on the other hand, assesses invalidity, the reserved portion and, if necessary, protective measures. One side holding all of the assets, or the other living abroad, is not by itself the determinant of the legal result.

The fourth stage is the performance of the bequest

The bequest creditor asserts his or her right against the executor of the will, if there is one, and otherwise against the obligated statutory or appointed heirs. If performance is not achieved after the debt falls due, a lawsuit for delivery, payment or land registry registration, depending on the content of the claim, comes into play, which is also referred to in practice as enforcement of the will (vasiyetnamenin tenfizi). The position of an appointed heir is not the same; the same lawsuit is not necessarily filed for every will. TMK Art. 598–602

Legal remedies against the relevant decision, the required finalization, tax procedures, the land registry or bank application, actual delivery and collection are followed separately. “The will was opened” and “the bequeathed asset was delivered” are different outcomes. Whose approval or what court decision is required is determined according to the right acquired.

Foreign wills are examined separately as to form and applicable law. Enforcing a will in Türkiye and the recognition or enforcement (tenfiz) of a foreign court judgment are different legal procedures.

16 Inheritance and transfer tax and the declaration calendar

Inheritance and transfer tax is assessed for assets passing by inheritance. In a taxable inheritance transfer, a tax return must be filed even if the share falls below the exemption amount. Special exemptions and exceptions in the law are examined separately. The obligation to file a return and the actual payment of tax are not the same thing.

The scope of the tax is determined by the citizenship of the decedent and of the right holder, the country where the assets are located and the nature of the transfer. Not all assets abroad are automatically outside the tax in Türkiye. The conditions for crediting taxes paid in a foreign country and the documentary requirements are also assessed.

General declaration time limits for transfers by inheritance

The starting rules for declaration of absence and other special cases are different. In an heir’s file, the disclaimer time limit being three months while the tax declaration time limit is longer does not mean that the same longer time limit can be used for the disclaimer. (Inheritance and Transfer Tax Law (VİVK), Art. 9)

For the declaration, the heirship and death documents, asset information, the values of the immovable properties for tax purposes, bank and company records, and documented debts and expenses that can be deducted are prepared. Each heir’s share and exemption are assessed separately. The values are determined according to the rules of the period to which the death and the transfer relate.

The decedent’s continuing income tax, commercial activity and other tax obligations are separate from inheritance and transfer tax. Liability for the principal tax and personal tax penalties that lapse by reason of death are not confused with each other. Coordination is ensured with the relevant professionals for financial calculations and returns. (VUK Art. 12 and 372)

17 Tax amounts and payment arrangements

Inheritance exemptions for 2026

The statutory condition for the higher exemption for the spouse is the absence of descendants; this condition should not be narrowed to the form “if the spouse is the sole heir.” The existence of other heirs separately affects the calculation of the inheritance share.

Graduated tax rate schedule for 2026

The tax is applied progressively to the base remaining after exemptions and statutory deductions; the highest rate is not applied to the whole amount. A gift during one’s lifetime and a transfer by inheritance on death may produce different tax consequences. For certain transfers without consideration between mother, father, spouse and children, a half-rate application exists; transfers from an adopted child to the adopter are outside this special rule.

Calculation example: For a base that arises solely by inheritance and amounts to 4 million TL after exemptions and deductions, tax of 30,000 TL for the first 3 million TL and 30,000 TL for the remaining 1 million TL, a total of 60,000 TL, is calculated. This is a calculation on an example base; it does not mean that the sale price of an immovable property is directly the tax base.

The assessed tax is, in general, paid in six equal instalments over three years, in the months of May and November. Having the right to pay in instalments does not mean that no tax clearance will be required on a later sale of the immovable property.

18 Application and completion stages of inheritance transfer at the land registry

Land registry inheritance transfer is the recording of a right in an immovable property registered in the decedent’s name in the names of the heirs according to the heirship position. A transfer is not a partition of the inheritance or the assignment of one heir’s share to another. First, which rights pass to the inheritance, the accuracy of the certificate of inheritance and the assessment of debts and disclaimer are clarified.

One of the heirs may make the transfer application consistent with the certificate of inheritance alone. This is not the same situation as all the heirs jointly making a sale or signing a partition agreement. This application does not give the applicant the authority to transfer to himself or herself or to sell the other heirs’ shares. TKGM explanations on inheritance transfer

The tax declaration and the completion of the transfer are followed separately

An inheritance transfer can be made at the land registry without waiting for the assessment of inheritance tax. On the other hand, for the transfer and conveyance (ferağ) following the transfer, and for the creation of a limited real right, the condition that the inheritance and transfer tax relating to the immovable property be paid in full applies separately. The right to pay in instalments and the tax procedures required for a later sale are not confused. The land registry transaction having been carried out does not remove the heir’s obligation to file a return. (Inheritance and Transfer Tax Law Art. 19/2)

A transfer should not be characterized as a sale and subjected to the same cost calculation. Inheritance tax, institutional transaction costs and, if any, the taxes and fees of a later partition or sale are calculated separately. Municipal property tax notifications and the change of record are also followed within their own time limits and procedure.

Situations that stop the transaction or require separate assessment

Where there is a difference in identity or name, an old or erroneous land registry record, an heir who died later, an incomplete family record, conflicting inheritance documents, agricultural land, or a restriction on a foreign heir, the relevant problem is resolved. In a registration based on a will, relying only on a document showing the statutory heirs may not be correct.

A mortgage, attachment or a right established in favor of a third person does not, as a rule, lapse on the death of the owner of the immovable property. On the other hand, a personal usufruct that the decedent himself or herself held ends with the death of the right holder and does not pass to the heirs. It is distinguished whether the right belongs to the decedent or to a third person. TMK Art. 797

After the transfer, the use of the family residence, rental income, handing over of keys and documents, common expenses and a future sale or partition are regulated separately. The fact that no transfer has been made for years does not make the transaction impossible in itself; however, the documents required for each link of death and conveyance are completed.

19 Joint ownership and co-ownership in shares

The transition from joint ownership to co-ownership in shares may be assessed through options such as a joint application, the notified procedure in the law or the court route. This conversion is not mandatory in every file and does not mean that the immovable property is actually divided into independent units. (TMK Art. 640, 644)

The assignment of an inheritance share is not the same as the sale of a share in a specific immovable property. For an assignment of an inheritance share between heirs, written form is required; for a contract with a third person, there is the condition of drawing up before a notary. The third person does not become a member of the inheritance community merely by this contract; he or she acquires a claim over the value that will be allocated to the relevant heir at the end of the partition. (TMK Art. 677)

It is useful to establish a written arrangement for management and settlement of accounts for rent, use and necessary expenses. One heir’s use alone may give rise to the other heirs’ claims for income or compensation; however, compensation for use does not arise automatically in every case. Exclusion from use, notification, actual division and the circumstances of the specific case are examined.

If one heir is using the property alone or collecting the rents

The use agreement between the heirs, in whose hands the property is, the lease contract, and collection and expense records are examined together. Requesting a share of the rental income obtained, claiming compensation for unjust occupation (ecrimisil) on the ground of unauthorized use, and requesting dissolution of the co-ownership are different claims. Asserting one of them does not automatically cover the others.

In the assessment of ecrimisil, the notification to the other side of the request for use and enjoyment of income, known in practice as prevention of use (intifadan men), the situations in which it is not required, actual use and the parties’ rights are examined separately. An automatic rent debt starting from the date of death cannot be established for every case of residing in a family home. Keys, correspondence about the request for use and its refusal, rent receipts, expense documents and existing agreements should be kept. For use and expenses in co-ownership in shares, TMK Art. 693–694 is taken into account; for compensation in unlawful possession, TMK Art. 995.

20 Transfer procedures for bank accounts, vehicles and company shares

In bank and investment accounts, obtaining information and withdrawing money are different

First, the relevant bank or investment institution is approached with the death and heirship documents, and account, deposit, investment, loan and security information is researched. The balance on the date of death, the letter used as the basis for the tax declaration and the current account position are distinguished from one another. How much of a joint account belongs to the decedent, and pledges, blocks and set-off against loans, are examined separately.

The tax declaration and the tax clearance or statutory deduction procedure that the bank requires for payment are completed. Then the right holders, the necessary joint instruction, power of attorney or court decision are determined, and the accounts to which payment will be made are verified. The authority to obtain information is not the authority to withdraw all the money of the estate. In the case of joint ownership, one heir applying alone does not require the bank to pay all the money to him or her. (TMK Art. 640; Inheritance and Transfer Tax Law Art. 17)

Payment receipts, deductions made, remaining accounts and, if any, closed products are recorded. Dissolving time deposits, selling securities or converting foreign currency also involves an economic decision; the transfer authority is not presumed to include these without limit. If there is a safe deposit box, determining, opening and delivering its contents is carried out by the institution’s lawful procedure.

If payment is requested to the heir’s account abroad, the documents showing entitlement, tax and source, and the bank’s transfer conditions are prepared. The completion of the transfer in Türkiye does not mean that all foreign bank and tax procedures are completed as well. Transactions must not be made using the decedent’s password or bank card.

Transfer of a vehicle is distinguished from sale or leaving it to one heir

The vehicle and registration records, the certificate of inheritance, identity and representation, tax and, if any, pledge or attachment status are prepared. Which of the options is desired is determined: transfer of the vehicle to the heirs, leaving it to one heir by agreement, or sale to a third person. If a transaction is made over the inheritance shares of others, the necessary will and authority are separately ensured.

After the competent notary and registration procedures are completed, the new record, traffic insurance, actual delivery of the vehicle, the keys and existing debts and expenses are checked. Actually using the vehicle does not eliminate the other heirs’ shares. In the delivery of movable and valuable items as well, who received what is determined by an inventory and a delivery record.

Inheriting a company share is handled together with the management and representation arrangements

First, the type of company, the decedent’s share, the articles of association, the share certificates or records and the personal securities are determined. The certificate of inheritance is submitted to the company; the share ledger and the necessary trade registry and related record procedures are completed. If more than one heir has an interest in a share, joint representation and the exercise of shareholder rights are arranged. The provisions that apply to joint-stock and limited liability companies are not the same. (TTK Art. 494, 596, 599)

Inheriting a company share does not mean that the company’s immovable properties or bank accounts belong directly to the heirs. The company’s assets remain in the ownership of the company. The decedent’s receivables from the company, debts to the company, unpaid capital, personal suretyship and liability for public debts are separate items.

If the decedent was the sole manager or the sole signatory, the gap in management and representation is filled so that the company’s payment, employee and contract processes do not stop. The division of the shares within the family, their concentration in one heir or their sale is negotiated separately. For a sole proprietorship, the tax and employee procedures for continuing or closing the business are followed separately.

21 Agricultural land and the qualified heir

In inheritances that include fields, vineyards, orchards or olive groves, it is not enough to look only at the general partition rules. Law No. 5403 contains special provisions on the size of agricultural land, economic integrity and transfer by inheritance. The date of death, particularly the distinction between before and after May 15, 2014, may affect the regime that applies.

Under the statutory conditions, the land may be transferred to one or more heirs, to a family property community (aile malları ortaklığı), to a limited liability company to be established by the heirs, or to a third person. If there is no agreement, transfer or sale to a qualified heir is considered before the civil court of peace.

The assessment of the qualified heir rests on personal circumstances, the ability to continue agricultural activity and the criteria in the legislation. A male child, the eldest child or the person actually using the land does not automatically become the sole right holder. It is important that the heir taking over the land pays the other heirs’ share prices and how this is financed.

In files to which the special regime applies, for a transfer of ownership by agreement, an arrangement period of one year from the opening of the inheritance and, in the event of inaction, the three-month period to be given by the Ministry and the court application process are taken into account. These time limits are not confused with the disclaimer time limit.

Continuing rights, such as the statutory sharing provisions on increase in value due to non-agricultural use after the transfer, should not be overlooked in the contract either. No general conclusion can be drawn that every piece of agricultural land can in no way be divided or will pass to the qualified heir without consideration. (Art. 8/B–8/İ)

22 Digital assets and other rights arising by reason of death

Crypto-assets, electronic money balances, domain names, receivables from online sales accounts, royalty income and digital rights of economic value may be included in the estate research. First, to whom the economic right belongs, at which institution or platform it is held and whether it is legally transferable are determined.

The transfer of an economic right and technical access to an account are different. Platform agreements, identity verification, personal communications and the data of third persons may affect access. It cannot be said that every social media account will be transferred or every digital wallet recovered. A single transaction procedure that resolves all types of assets should not be assumed for digital inheritance.

In the initial inventory, the platform name, the account holder, the known wallet address and the type of asset may be recorded. Passwords, private keys and recovery phrases must not be shared indiscriminately as e-mail or message attachments; access and delivery should be planned by a secure and authorized method.

For payments to be made by reason of death from life insurance, individual pension and social security, the provisions on beneficiaries or entitlement are examined separately. Whether the payment belongs to the beneficiary or to the estate, and whether it is subject to inheritance tax or another tax regime, is determined according to the relevant contract and legislation. These rights are not automatically added to the table of general inheritance shares of the estate.

23 Agreement of the heirs and the partition agreement

The heirs may agree to divide the assets according to shares, to leave a specific asset to one heir and have him or her pay the others, to sell the assets together, or to continue the community. For the agreement to be sustainable, the debts, delivery, tax and payment safeguards, as well as the values, should be clarified.

The inheritance partition agreement is subject to written form. The conditions of land registry registration, representation, minor or under-guardianship heirs and foreign documents are separately fulfilled. An inheritance contract or a renunciation contract made while the decedent is alive is not the same as a partition agreement made after death. (TMK Art. 676–677)

Basic matters to be determined in the agreement: Those taking part in the partition; heirship and shares; the assets to be partitioned; the valuation method; the debts assumed; equalization and the payment schedule; securities; land registry and institutional procedures; delivery and use; income and expense accounting; the position of assets or debts that appear later; the route in the event of a dispute.

The heirs placing a debt on only one person among themselves does not bind the creditor in every case. Statutory liability toward the creditor and the internal settlement among the heirs should be handled separately. The time limits relating to liability after partition are also followed at the closing of the file. (TMK Art. 681–682)

All of the heirs may apply to a single attorney together; however, if there is a conflict of interest, joint representation cannot be continued. Our firm explains from the outset whom it represents and the limits of the service. Reaching a family settlement is not built on any heir giving up his or her right without being informed.

24 Mediation and dissolution of co-ownership

In disputes concerning the partition of movable or immovable property and the dissolution of co-ownership, mediation as a condition precedent to litigation applies before the lawsuit. This rule does not mean that all inheritance lawsuits are subject to mediation. The nature of the claim is determined separately. The need for urgent interim legal protection is also assessed without waiting for the end of the mediation talks.

In mediation, the assignment of shares, one heir’s purchase of the others’ shares, a free-market sale, a payment plan or a use arrangement may be discussed. If no agreement is reached, a final record is obtained and the appropriate lawsuit is filed. For agreements that include a land registry transfer, enforceability and registration conditions are also taken into account.

In an action for dissolution of co-ownership, all relevant owners and heirs must be identified. Partition in kind is considered first; where the immovable property cannot legally and actually be divided, dissolution of the co-ownership by sale may be ordered. Special provisions for agricultural land and other special immovable properties are reserved. (TMK Art. 642, 698–699)

After the sale decision, there are the stages of finalization, valuation, sale announcement, electronic auction, payment of the auction price and distribution of the money. The price is distributed taking into account the sale costs and the relevant rights. The time limits for objection to the valuation or the sale transactions are followed separately according to the notification and the type of transaction.

Decision point: The aim of the lawsuit is not always “to give the house to me.” If dissolution of the co-ownership by sale is requested, the possibility of the property leaving the family and the financing of an heir who wishes to take part in the auction should be assessed from the outset.

25 The 2026 regulation on the sale of inherited immovable properties

The relevant provisions of Law No. 7589 entered into force upon publication in the Official Gazette dated July 31, 2026. In the relevant sales, the ownership structure, the date of announcement and the transitional provision of the law are assessed together.

The special first auction applies, where the dissolution of co-ownership is by sale, to immovable properties in which all the owners acquired ownership by inheritance and no third persons other than the heirs are owners. Only the owner heirs take part in the first auction, and this special procedure is available once only.

In this auction, the bid must exceed the higher of one hundred percent of the estimated value and the total of the priority receivables, together with the additional sale and distribution costs. If there is no sale, the second auction is subject to the general provisions; third persons may also take part.

Consequences arise for the security of a person who made the highest bid but did not deposit the price on time, and for the payments to be made to the co-owners; in addition, an administrative fine of five percent of the bid price is provided for. Participation in the auction, security and financing should be planned in advance.

Transitional rule: For public auctions announced before entry into force, the former provisions apply. This regulation is not the same as the statutory right of pre-emption on a sale of a share; it does not mean that every inherited immovable property will be sold first to the heirs unconditionally. (Art. 1 and Provisional Art. 1/1)

26 The right of pre-emption on the sale of a share

The sale of a share in co-ownership to a third person may bring the other co-owners’ statutory right of pre-emption into play. If the conditions exist, the right is exercised by an action against the buyer. A gift, a transfer by inheritance and a transaction among co-owners do not automatically give rise to pre-emption merely because there is a change of ownership. (TMK Art. 732–734)

Under the rules as amended by Law No. 7571, three months from the notice of sale through a notary and, in any event, one year from the sale are taken as the basis. For sales before December 25, 2025, the former rule and the two-year outer limit are assessed separately by reason of the transitional provision.

In the pre-emption price, the market value determined by the court and the land registry costs falling on the buyer are important. The obligation to deposit in cash within the firm time limit given by the court should not be overlooked. The effect of the new price regulation on actions filed before its entry into force is also regulated in the transitional provision.

Statutory pre-emption cannot be exercised in sales within the scope of State Tender Law No. 2886 (Devlet İhale Kanunu) and in forced auctions. Actual partition, waiver, the true nature of the sale and the notifications are assessed in the specific file. One should not act on the idea that “I will pay the low sale price in the land registry and definitely acquire the share.”

27 Diverting assets from heirs and simulation by the decedent

Where the decedent presents as a sale a registered immovable property that he or she in reality wished to give, in order to obstruct the heirs’ inheritance right, a dispute over simulation by the decedent (muris muvazaası) may arise. The difference between the apparent transaction and the real intention is investigated. Not every sale within the family, or every transfer made to one of the children, is simulated.

The land registry transaction documents, whether the sale price was paid, the buyer’s ability to pay, the value of the immovable property, the decedent’s reasonable need for the transfer, family relations and the conditions of care are assessed together. Witness statements and financial records may be important. A low price alone, or an imbalance among the heirs, does not take the place of the whole examination.

A claim for cancellation of title and re-registration on the ground of simulation by the decedent may, if its conditions exist, also come into play for heirs who do not hold a reserved portion. However, an express gift, a transfer of movables or money, a genuine sale and a claim of incapacity are not handled within the same legal framework. The claim must be framed according to the nature of the transaction.

Information to be prepared: The block and parcel of the immovable property; the date and parties of the transfer; the official deed; the known price and payment records; if there was a care relationship, the documents relating to it; records connected with the decedent’s health and state of will; persons who know of the events.

The time limit regime of this type of action is not the same as that for annulment or abatement of a will. Nevertheless, waiting is not risk-free: later transfers, the good faith of third persons and loss of evidence may affect the result. If there is a risk of the property being transferred again, appropriate interim protective measures are assessed without delay.

28 Which legal route is followed in which inheritance dispute

Annulment of the will, abatement and equalization are not three mandatory actions that follow one another automatically. The conditions, parties and result of each are different. A violation of the reserved portion alone is not a ground for annulling the will; equalization, on the other hand, does not depend on the acceptance of a valid will.

If a ground of annulment and a violation of the reserved portion are in the same file, once their conditions are met, a claim in the alternative may be framed in the form of annulment first, and abatement if that claim is rejected on the merits. Waiting for a separate annulment action to end before seeking abatement may create time limit and procedural risk. The claims should be framed clearly and the time limit of each claim protected. HMK Art. 111

Whether a statement in the form of “I accept the will” contains only acceptance of the existence of the document, or a settlement or waiver of the right, is examined separately. Documents of acceptance, release and waiver whose meaning and consequences have not been explained should not be signed in court or within the family.

29 Action for annulment of a will

In what situation it comes into play

The lack of capacity to dispose at the time the will was drawn up; mistake, fraud, duress or coercion; unlawful or immoral content, condition or charge; and failure to comply with the statutory form are the basic grounds of an annulment examination. Merely disliking the inheritance share, or a larger amount having been left to a sibling, is not by itself a ground for annulment. An heir or a bequest creditor with an interest in the annulment may bring the action; the defendants are determined from the disposition whose annulment is sought and the persons who benefit from it. TMK Art. 557–559

Which documents are prepared before the application

The will and its execution file; opening and notification documents; the certificate of inheritance; earlier wills, if any; health and treatment records close to the date of execution; witness information; correspondence relating to pressure or deception; and, if necessary, handwriting and signature specimens suitable for comparison are examined. Advanced age, or the name of an illness by itself, does not conclusively show incapacity at the time of execution. The examination is carried out in connection with the situation on the date of the legal transaction.

How the action proceeds

First, the ground of annulment, the interest, the correct defendants and the time limits are determined. Under Turkish domestic law, the civil court of first instance is, as a rule, the court with subject-matter jurisdiction, and the court of the decedent’s last place of residence has exclusive territorial jurisdiction. In a case with a foreign element, international jurisdiction is examined separately. In the petition, the concrete facts and the scope of the annulment sought are explained; if there is a risk of transfer of assets or loss of evidence, appropriate interim protection is requested.

After the petitions and the preliminary examination, records are collected; relevant witnesses are heard and the necessary expert examinations are carried out. The subject matter of a medical or signature examination is separate from the assessment of legal validity. After the report, the parties’ statements and the counter-evidence have been discussed, judgment is given.

Time limit and result of the decision

The one-year time limit for bringing an action, running from the date the claimant learned of the disposition, the ground of annulment and his or her entitlement, is important. The outer limits of ten years against good-faith defendants and twenty years against defendants not in good faith, running from the opening of the will, also apply separately. Raising invalidity as a defense and an active claim for annulment are not under the same time limit regime.

A decision of annulment does not mean that the whole inheritance is automatically given to a particular person. Depending on partial or full annulment, the parties, earlier wills and the heirship position, documentation and institutional records are reassessed. After the legal remedy and the required finalization, registration, delivery or restitution steps are completed.

30 Protection of the reserved portion and the action for abatement

A valid will does not remove a violation of the reserved portion

Abatement (tenkis) is the request of an heir who has not received his or her reserved portion that a grant exceeding the disposable portion be reduced to the extent provided by law. It is not necessary that the will first be accepted by the heir, or that an annulment action be concluded. Abatement may be sought against a valid will as well. In addition, certain lifetime gifts without consideration within the scope of TMK Art. 565 also come within the review. (TMK Art. 560–571)

With which information the calculation is made

First, the person with a reserved portion and the statutory inheritance share are determined. The assets and debts on the date of death, the calculation arising from the spouse’s matrimonial property regime, the grants to be added to the abatement calculation, the values received by the claimant and the other right holders are assessed together. It is not sufficient to take the reserved portion percentage directly from the value of a single immovable property. Depending on the nature of the asset in dispute, the abatement ratio and the valuation date of the price to be paid may also differ.

The process from application to implementation

The will, land registry transfers, gift and bank records and the family and heirship documents are obtained; it is determined in respect of which grant and which person the claim will be made. The court with general subject-matter jurisdiction is the civil court of first instance; under Turkish domestic law, the court with territorial jurisdiction is the court of the decedent’s last place of residence. The need for protection connected with the claim and, if there is an annulment claim, its relationship are established from the outset.

In the proceedings, the estate and the grants are researched; the value and the abatement calculation are determined, when necessary, by an expert examination. The order of abatement and the ratio among the grants are observed. For an indivisible asset, the statutory right of election and a price result may come into play. The result of the decision is not always the return of the whole land registry title; depending on the circumstances, registration or a price and related implementation procedures may arise. (TMK Art. 564 and 570)

Do not let the time limit pass while waiting for the annulment action

One year from learning that the reserved portion has been impaired; and in any event ten years from the opening of the will, for wills, and from the opening of the inheritance, for other dispositions, are taken as the basis. There is a special starting rule where the annulment of a disposition brings an earlier disposition into force. Raising abatement as a defense and filing an action are separate. (TMK Art. 571)

A simple example: Assume that only two children are heirs, that there are no debts or additional grants, that the net estate on which the calculation is based is 8 million TL, and that all of it is left by will to one child. The other child’s statutory share is 4 million TL and the reserved portion is 2 million TL. On this assumption, the aim of abatement is to protect not the whole 4 million TL statutory share, but the missing 2 million TL reserved portion. In a real file, other values received and calculation items change the result.

31 Equalization in the inheritance and the restitution process

Property given during one’s lifetime may affect the partition calculation

Equalization (denkleştirme) means that lifetime grants without consideration received by statutory heirs on account of their inheritance shares are taken into account in the partition. Grants to descendants such as founding capital, transfer of assets or release from a debt may be subject to equalization under the statutory conditions, unless the decedent expressly stated otherwise. For a claim of equalization, it is not necessary that the reserved portion has been violated or that there is a will. TMK Art. 669–675

The same result cannot be established for customary gifts, wedding expenses in keeping with custom and normal education expenses. A genuine sale is distinguished from a grant without consideration, and ordinary assistance from an acquisition on account of the inheritance share. A claim of exemption from equalization does not in every case remove abatement rights.

How the documents and the claim are prepared

The date of transfer or payment, the source of the asset, the land registry or bank record, by whom the debt was paid, the decedent’s statements, earlier family agreements and grants that the heirs did not disclose to one another are researched. It is necessary that the claim not stay at the level of “more was always given to my sibling,” and that the concrete grant, the absence of consideration and its relationship to the inheritance share be shown.

First, agreement is sought in the partition calculation. If the dispute continues, an independent equalization or restitution claim, or an appropriate claim connected with the partition process, is assessed. In an independent action, the civil court of first instance is generally the court with subject-matter jurisdiction; the relationship with partition and dissolution of co-ownership claims, and the conditions of jurisdiction, venue and mediation, are determined separately. It should not be assumed that all the claims in an inheritance dispute will be heard in the same court under the same procedure.

Valuation and implementation of the decision

Equalization is made on the basis of the value of the grant at the time of equalization. There are the options, under the statutory conditions, of return in kind or set-off against the inheritance share; income, expenses, benefit and loss may also be examined. This valuation is not made with the same date and method as every stage of the abatement calculation. (TMK Art. 671–673)

A simple example: In a file in which only two children are heirs and there is no other debt or grant, consider together 6 million TL to be partitioned and a grant previously received by one of the children, subject to equalization and with a current value of 2 million TL. The total calculation is 8 million TL, that is 4 million TL per person. The child who previously received 2 million TL receives 2 million TL from the remaining estate, and the other 4 million TL. In the example, it is assumed that the conditions of equalization have been met.

Whether the partition has been completed, the agreement made, the learning of the grant and the nature of the claim are important in the time limit examination. The one-year and ten-year time limits in abatement should not be transferred as they are to equalization. The claim should be put forward before the partition; for claims after partition, the time limit and the binding force of the agreement should be assessed separately.

32 Protection during the dispute and post-judgment procedures

Filing a lawsuit does not by itself prevent the sale of the asset or the withdrawal of money. If there is a risk of transfer of the asset to a third person, emptying of accounts or loss of evidence, an interim injunction and other means of protection appropriate to the claim are assessed separately. The subject of the injunction, prima facie proof, security and the time limits for its implementation are followed; a block is not automatically placed on the whole estate in every inheritance lawsuit. HMK Art. 389–397

The person relying on the will and the heir against whom a lawsuit is brought must also submit their own documents, their acquisitions, their time limit objections and their counter-evidence. Not responding to a notification, the thought that there is no risk because there is a will in one’s favor, or merely waiting for the other side to submit documents may weaken the defense.

When a decision is given, it is first determined in respect of which person, which asset or price, and to what extent judgment has been rendered. The appeal route (istinaf/temyiz) and its time limits are examined. Decisions concerning a real right in immovable property cannot be executed before they become final; the enforcement regime of money judgments is assessed separately. The same finalization rule is not applied to every judgment. (HMK Art. 350 and 367)

Then the necessary change of the certificate of inheritance, completion or correction of the tax declaration, land registry or company record, bank collection, delivery of the asset, income and expense accounting and, if necessary, enforcement procedures on the basis of a judgment (ilamlı icra) are carried out. If there is a partial gain, another heir or an asset found later, the remaining procedures are determined. In this way, the outcome of the lawsuit is turned into a result the right holder can actually use.

33 Table for tracking time limits together

This table does not by itself determine the starting point on the calendar. The dates of death, of learning, of notification, of opening and of sale are recorded separately on the basis of the documents in the file.

Time limits for enforcement objections, injunctions, sales, auctions and legal remedies depend on the type of decision and transaction; they cannot be added to this table as a single “inheritance lawsuit time limit.” If papers arrive from the tax office or the court, the envelope and the notification document should also be kept.

34 Common mistakes and the correct approach

35 Frequently asked questions

Do all the heirs need to come to Türkiye

Many transactions can be carried out remotely with a suitable power of attorney and valid documents. However, the type of transaction, the representation conditions and the nature of the foreign documents are assessed separately. A rule applicable to all files in the form of “there is no need to come at any stage” cannot be established.

If one heir does not cooperate, can no transaction be made at all

No. Transactions such as obtaining the certificate of inheritance, protecting the estate and appropriate court requests can be considered. On the other hand, the required wills of the parties must be obtained for an agreed partition or sale of all the assets. If there is no cooperation, judicial routes exist.

If three months have passed, is the possibility of being freed from the debts completely over

A serious risk arises with respect to the ordinary right to disclaim. However, the starting point of the time limit, important reasons and the conditions of deemed disclaimer are examined separately. A claim of over-indebtedness does not give the possibility of disregarding the debts without any examination.

Does the certificate of inheritance show all debts and assets

No. The certificate shows the heirs and their shares. The research of assets, debts and records is carried out separately. For an asset found later, supplementary tax and institutional procedures may be needed.

Is the house previously given to my sibling automatically taken back

No. A genuine sale, an express gift, a grant on account of the inheritance share and a simulated transaction are different. The appropriate claim is determined by examining the rules on price, intent, form, reserved portion and equalization.

What happens to my children if I disclaim the inheritance

The result depends on which heir disclaims, the position of the other heirs and the special liquidation provisions. For minor children, representation and time limits are also important. The disclaimer should not be assessed only over the share of the person applying.

Can I continue to live in the inherited home

The ownership of the residence, its character as a family residence, the special rights of the surviving spouse, the use by the other heirs and whether there is an agreement among them are examined. Living in the home does not by itself give an ownership right over the whole immovable property.

Will a dissolution of co-ownership action necessarily result in a sale

First, whether partition in kind is possible is assessed. If a sale decision is given, the auction and payment stages proceed separately. Agricultural land, suitability for condominium ownership and the characteristics of the immovable property may affect the result.

Is a certificate of inheritance obtained from a foreign country sufficient

The type of document, the country in which it was issued and the transaction to be carried out in Türkiye are decisive. Besides certification and translation, a court review in Türkiye or a new certificate of inheritance may be required. The apostille does not take the place of all these examinations.

How long does the process take and how much does it cost

There is no single time period or fee. The number of heirs, the countries, missing records, institutional replies, the dispute, and the valuation and sale stages affect the duration. Official fees, translation and certification, tax, expert and sale costs and the attorney’s fee are separate items. The scope of the work and the estimated expense plan are explained according to the file.

36 Preparing for the first consultation and completing the file

You do not need to carry out all institutional transactions before coming to the first consultation. Sharing the following existing information ensures a correct start:

• The decedent’s name, identity information, citizenship, last place of residence and date of death.
• The dates on which you learned of the death and of being an heir.
• The family structure; spouse, children, earlier marriages, adopted children, minor or under-guardianship heirs.
• The known assets in Türkiye and abroad; bank, immovable property and company information.
• Known debts, loans, suretyships, enforcement or litigation files.
• The will, inheritance contract, renunciation or earlier partition documents.
• Certificates of heirship obtained earlier and tax or land registry transactions carried out.
• Transactions carried out after death, such as withdrawing money, collecting rent, selling or signing.
• Notifications and approaching deadlines.
• Your objective: disclaimer, transfer, agreed partition, protecting the asset, buying out a share or resolving the dispute.

What results are checked when the process is finished

Registration and institutional records, delivered assets, bank payments, partition payments, income and expense accounting, tax instalments and continuing lawsuits or proceedings are checked together. It is not assumed that all the economic and administrative consequences of the file are completed by the heir having been given only a copy of a decision.

The path to be followed for an asset, debt or other heir that appears later is explained. The obligations whose time limits continue and the documents that must be kept are reported to the client. The state of completion of any transactions on the foreign-country side is also separately followed.

37 What work Güneş & Güneş undertakes in this process

At the outset we determine the legal position and the priorities

We review the dates of death and of learning of it, the family structure, citizenships, known assets, debts and earlier transactions. If there is a risk of disclaimer, official inventory, notification or loss of assets, we place them at the head of the order of applications. We clearly determine whom we represent, the scope, and the decisions to be taken in the file.

We coordinate the documents and the transactions on the Türkiye side

We prepare a person-specific document list; we assess the usability of foreign documents, the need for translation and certification, and the scope of the power of attorney. We carry out the legal follow-up of the certificate of inheritance, estate research, protective measures, and land registry, bank, vehicle and company share transactions. We coordinate the tax and valuation work with the relevant specialists in the same transaction plan.

We conduct the agreement and, where necessary, the judicial resolution

We manage the discussions among the heirs on the basis of applicable partition and payment conditions. In suitable files, we assess mediation and settlement options; if the dispute continues, we provide legal representation in disclaimer of the inheritance, annulment or performance of a will, abatement, equalization, simulation by the decedent, dissolution of co-ownership and related receivable claims. We also separately examine the scope of family powers of attorney and the effect of partition documents on rights.

After the decision we follow the implementation

In addition to obtaining the court decision, we follow the stages of registration, delivery, sale, payment and settlement of accounts according to the scope of work. We include participation in the auction, security and price time limits, tax instalments and continuing files in the follow-up plan. We report to the client the completed transactions and the remaining obligations in an understandable manner.

In files that proceed with a lawyer abroad, a financial adviser (mali müşavir) or a family representative, we can undertake the coordination of the legal transactions in Türkiye. Reviews requiring financial and technical expertise are carried out by the relevant experts; our firm assesses their legal consequences and their effect on the process.

38 Let us assess your file together

In an inheritance file, the same document does not produce the same result for every family. One person’s priority may be protection from the risk of debt, while another’s may be the partition of the family home, completing the foreign documents or reviewing a past transfer.

As Güneş & Güneş Law Firm, we combine the experience we have accumulated since 1999 with file-specific review, clear communication and regular follow-up. Our aim is to make visible which right you have, which transaction is necessary and which decision produces which result.

At your first contact, it is sufficient to state the country or province you are in, the date of death, the known assets and, if any, a decision that has been notified or an approaching time limit. We build the initial working framework on the existing documents and explain the gaps and the path to be followed.

Confidentiality: The identity, family, asset and legal process information shared is handled within the limits required by attorney professional secrecy, the protection of personal data and the legal service. The sharing of information with other persons in the family and the scope of joint representation are determined separately.

Sources and legal bases

This list contains the legislation, official institutional explanations and official case-law access sources compiled on October 19, 2026 according to the subjects of the article. It is not claimed to be a complete history of the sources actually used during the earlier production process.

Nature of the texts: The TBMM adopted texts and old PDFs in institutional archives may not show all later amendments. For pre-emption, Law No. 7571; for the sale of inherited immovable properties, Law No. 7589; and for the 2026 tax amounts, Communiqué Series No. 57 have additionally been taken into account. In current practice, the date of the transaction, death or sale and the entry-into-force provisions are examined together.

1. Turkish Civil Code No. 4721 (4721 sayılı Türk Medenî Kanunu), UYAP Legislation, Art. 181; 202, 218–241; 426, 462–463; 495–682; 688–703; 706; 732–734; 797; 995. Official access. Date accessed/checked: October 19, 2026..

2. Turkish Code of Obligations No. 6098 (6098 sayılı Türk Borçlar Kanunu), TBMM adopted text, Art. 19, 43, 237, 504–508, 513–515. Official access. Date accessed/checked: October 19, 2026..

3. Code of Civil Procedure No. 6100 (6100 sayılı Hukuk Muhakemeleri Kanunu), UYAP Legislation, Art. 4, 11, 74, 111, 190, 224, 322/2, 350, 367, 382–388, 389–397. Official access. Date accessed/checked: October 19, 2026..

4. Law No. 5718 on Private International and Procedural Law (5718 sayılı Milletlerarası Özel Hukuk ve Usul Hukuku Hakkında Kanun), TBMM adopted text, Art. 1–2, 4, 7, 20, 43, 50–59. Official access. Date accessed/checked: October 19, 2026..

5. Provisions on the certificate of inheritance added to Notary Law No. 1512 by Art. 14 of Law No. 6217 (6217 sayılı Kanun m.14 ile 1512 sayılı Noterlik Kanununa eklenen mirasçılık belgesi hükümleri), TBMM, Notary Law No. 1512 Art. 71/A, 71/B, 71/C; Law No. 6217 Art. 14. Official access. Date accessed/checked: October 19, 2026..

6. Inheritance and Transfer Tax Law No. 7338 (7338 sayılı Veraset ve İntikal Vergisi Kanunu), Revenue Administration (Gelir İdaresi Başkanlığı), Art. 1–5, 7–13, 16–19. Official access. Date accessed/checked: October 19, 2026..

7. General Communiqué on the Inheritance and Transfer Tax Law (Series No: 57) (Veraset ve İntikal Vergisi Kanunu Genel Tebliği, Seri No:57), official PDF of the Revenue Administration, Art. 3–5; Official Gazette No. 33124 of December 31, 2025, 5th Repeated Issue. Official access. Date accessed/checked: October 19, 2026..

8. Tax Procedure Law No. 213 (213 sayılı Vergi Usul Kanunu), official law text of the Revenue Administration, Art. 12, 16, 164, 372. Official access. Date accessed/checked: October 19, 2026..

9. Land Registry Law No. 2644 (2644 sayılı Tapu Kanunu), official PDF of the General Directorate of Land Registry and Cadastre (TKGM), Art. 26, 35; additional Art. 1. Official access. Date accessed/checked: October 19, 2026..

10. General Directorate of Land Registry and Cadastre (Tapu ve Kadastro Genel Müdürlüğü), frequently asked questions on inheritance transfer, documents required for inheritance transfer and application explanations. Official access. Date accessed/checked: October 19, 2026..

11. Turkish Commercial Code No. 6102 (6102 sayılı Türk Ticaret Kanunu), UYAP Legislation, Art. 494, 596, 599. Official access. Date accessed/checked: October 19, 2026..

12. Law No. 5403 on Soil Conservation and Land Use (5403 sayılı Toprak Koruma ve Arazi Kullanımı Kanunu), official PDF of the Ministry of Agriculture and Forestry (Tarım ve Orman Bakanlığı), Art. 8/B–8/İ; provisional Art. 5. Official access. Date accessed/checked: October 19, 2026..

13. Ministry of Justice Mediation Department (Adalet Bakanlığı Arabuluculuk Daire Başkanlığı), explanation on mediation as a condition precedent to litigation, Law No. 6325 Art. 18/B; regulation introduced by Law No. 7445. Official access. Date accessed/checked: October 19, 2026..

14. Law No. 7571 Amending the Turkish Penal Code, Certain Laws and Decree-Law No. 631 (7571 sayılı Türk Ceza Kanunu ile Bazı Kanunlarda ve 631 sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılmasına Dair Kanun), TBMM, Art. 35–37 and 39; TMK Art. 733–734 and provisional Art. 1. Official access. Date accessed/checked: October 19, 2026..

15. Law No. 7589 Amending Certain Laws for the Effective and Efficient Functioning of the Judiciary (7589 sayılı Yargının Etkin ve Verimli İşlemesine Yönelik Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun), TBMM, Art. 1, provisional Art. 1/1 and the entry-into-force article; amendment of Art. 114 of Law No. 2004 on Enforcement and Bankruptcy (2004 sayılı İİK). Official access. Date accessed/checked: October 19, 2026..

16. Convention of October 5, 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents (5 Ekim 1961 tarihli Yabancı Resmî Belgelerin Tasdiki Mecburiyetinin Kaldırılması Sözleşmesi), HCCH, Art. 1–5. Official access. Date accessed/checked: October 19, 2026..

17. Convention of September 8, 1976 on the Issue of Multilingual Extracts from Civil Status Records (CIEC No. 16) (8 Eylül 1976 tarihli Çok Dilde Nüfus Kayıt Örnekleri Verilmesine İlişkin Sözleşme), official text of the convention, Art. 1 and 8. Official access. Date accessed/checked: October 19, 2026..

18. Court of Cassation decision text explaining simulation by the decedent and the Unification of Case Law Decision No. 1/2 of April 1, 1974 (Muris muvazaası ve 01.04.1974 tarihli, 1/2 sayılı İçtihadı Birleştirme Kararını açıklayan Yargıtay karar metni), UYAP official case-law record, explanations concerning the Unification of Case Law Decision No. 1/2 of April 1, 1974. Official access. Date accessed/checked: October 19, 2026..

19. Explanation under the Turkish Citizenship Law No. 5901 (5901 sayılı Türk Vatandaşlığı Kanununa göre açıklama), archive document of the General Directorate of Population and Citizenship Affairs (Nüfus ve Vatandaşlık İşleri Genel Müdürlüğü), Law No. 5901 Art. 28; Blue Card explanations. Official access. Date accessed/checked: October 19, 2026..