For heirs living abroad to be able to partition an estate in Türkiye, all assets and debts, the rights holders and the form rules to be applied must be clarified. Although reaching agreement within the family is important, an oral agreement alone does not secure the registration and delivery of every asset. The partition agreement and its implementation at the bank, the land registry or the company are separate stages. [1]
The net estate is determined before partition
The assets as of the date of death, the debts, the spouse’s rights under the matrimonial property regime and the income and expenses arising afterwards are separated out. If earlier gifts have an effect for equalization or abatement purposes, this is assessed separately. The fact that one of the heirs has withdrawn money does not require that amount to be deducted automatically from the partition calculation; the legal basis and the account are examined.
The shares shown in the certificate of inheritance must be correct. If an heir has died afterwards, it is also determined to whom that heir’s share has passed. Foreign documents, rights holders who are minors or under guardianship, and citizenship links may affect the file. The law applicable to immovable property in Türkiye and to other assets is distinguished within the framework of Article 20 of the Law on Private International and Procedural Law (MÖHUK). [2]
Form of the partition agreement
Article 676 of the Turkish Civil Code (TMK) provides that the estate partition agreement is to be made in writing. Which asset is left to whom, and the debt and equalization calculation, must be written out clearly. For an immovable, a vehicle or a company share to be implemented in the relevant registry, special transaction conditions must be fulfilled separately. The existence of a written family agreement does not mean that no other document will be required at each institution. [1]
The transfer of an inheritance share to an heir or to a third person is not the same contract as the partition of the inheritance. The distinctions as to parties and form in Article 677 TMK are assessed separately. The title “waiver”, “sale” or “partition” does not change the real legal nature of the transaction.
Representation of the heir abroad
The power of attorney must be sufficient for partition, settlement, transfer of immovable property and payment transactions. The certification and translation of the foreign notarial document are checked. If all the heirs give a power of attorney to a single person, conflict of interest and differing payment requests must be regulated separately. If an heir will sign both in their own name and as the attorney-in-fact of the others, the issue of contracting with oneself is examined. [3] [4]
For a minor or a person under guardianship, the consent of the representative is not always sufficient on its own. The partition should not be signed before it is determined whether permission and a curator (kayyım) are required. The effect in Türkiye of a foreign guardianship decision may also be examined separately.
Concrete provisions the agreement should contain
| Subject | Point to be stated expressly |
|---|---|
| Asset list | Registry, account and distinguishing details |
| Value | Date, method and accepted amount |
| Allocation (özgüleme) | Which asset is left to which heir |
| Equalization payment | Amount, maturity, account and security |
| Debts | Assumption in the internal relationship and effect on the creditor |
| Income and expenses | Rent, tax, maintenance and collection accounting |
| Asset found later | Method of additional partition |
| Release | Only rights that have genuinely been settled |
An arrangement among the heirs that one of them will take over a debt does not in every case end their liability towards the creditor. Discharge from the debt and the creditor’s consent are assessed separately. For this reason, a clause such as “my brother took all the debts” should not be presented as definitive protection against a third party’s claim. [1] [3]
If there is no agreement
In a dispute concerning the partition of movables and immovables and the dissolution of co-ownership, recourse to mediation, a condition of suit, is assessed. After that, partition or dissolution of co-ownership may be requested before the competent court. Partition in kind, loss of value, the rules on agricultural land and the possibility of sale are determined according to the nature of the asset. [6] [1]
In dissolution of co-ownership by sale, if the conditions of the 2026 amendment to Article 114 of the Enforcement and Bankruptcy Law (İİK) are met, the first auction is held only among the heirs who are owners. This procedure is applied once and does not cover every immovable in which a third person is a shareholder. The award of the auction, security and payment periods are followed separately after the decision. [7]
Duty to provide information before partition
Under Article 649 TMK, the heirs have equal rights over the estate assets and are obliged to give one another the information about their relations with the decedent that will ensure the equality and accuracy of the partition. This provision is especially important for an heir who lives abroad and has no access to the accounts. The bank balance, collected rent, payments received in advance and the estate’s documents should not be kept out of the partition discussion. [1]
If there is a suspicion that information has not been provided, it is first specified for which asset or period there is a gap. Instead of an indefinite request covering all family relations, one can ask about a particular bank’s transactions on and after the date of death, the rent account of a particular immovable, or a payment made from the company. If the other side says “this money was my personal property”, the joint nature of the account does not by itself constitute a conclusive answer; the source of the money and the reason for the withdrawal are investigated.
Can the partition price be tied to a maturity?
When one heir takes the house and will pay the other, payment security matters as much as the amount of the price. The maturity, currency, consequence of default, costs and the order between registration and payment must be set out clearly. If registration will be made immediately but the price will be paid months later, protection of the receivable is considered separately. The choice of suitable security is assessed together with the nature of the asset, the position of the parties and the registry transactions. [1] [3]
Leaving the valuation date unclear also creates disputes. Comparing the value of the immovable last year with today’s investment portfolio may not produce a balanced partition. The parties may use values of the same date or write down how they will account for the change between different dates. In a family agreement, the value to which everyone consents and the price to be obtained in a sale to a third person do not have to be the same; what matters is that consent is based on information.
Example equalization calculation
Suppose a hypothetical net estate consists of a house worth 6,000,000 Turkish lira (TL) and 2,000,000 TL in cash, with two heirs of equal shares. Each one’s economic share is 4,000,000 TL. If the heir who takes the house pays the other 2,000,000 TL and the existing cash is left to the other heir, balance is achieved only under these assumptions. If there is a mortgage debt or unpaid tax on the house, the net value is first recalculated. This calculation should not be confused with the question of equalization of earlier advancements in the inheritance within the meaning of the TMK.
Does the internal sharing of debts bind the creditor?
The heirs may agree among themselves that only one person will pay a debt. However, for liability towards the creditor to cease, the statutory conditions must additionally be met. Article 681 TMK regulates the heirs’ liability after the partition and its period. The effect on the creditor of an agreement to assume a debt is examined together with the provisions of the Turkish Code of Obligations (TBK). For this reason, the partition agreement should separately show to whom the debt belongs in the internal relationship and the reimbursement arrangement if the other heir is pursued. [1] [3]
Difference between partition by agreement and resolution by sale
In partition by agreement, the heirs determine, in compliance with the form rules, which assets will go to whom and the balancing payments. In the court route, by contrast, whether each asset can be divided in kind, loss of value, special legislation and the parties’ requests are assessed. In an action for dissolution of co-ownership, it matters that all co-owners take part correctly. Failing to include in the file the heirs of a co-owner who has died afterwards may lead to a procedural problem. [4] [1]
A sale decision having been issued does not show that the buyer and the price have become final. The valuation, announcement, award of the auction, payment of the price and distribution stages are followed separately. The arrangement for a first auction among heirs in Article 114 of the Enforcement and Bankruptcy Law is applied with its statutory scope conditions; it is not a right that lets the heirs take the asset at any price they wish at every stage. [7]
At closing, the current land registry or registry record, the bank payment receipts (dekont) and the handover record are attached to the signed agreement. The partition of assets found later and open debts are recorded separately. When a release is linked to items that have genuinely been disclosed and settled, both the scope of the agreement and future proof become clearer.
Actual completion of the partition
After the agreement is signed, the land registry, vehicle, bank, investment and company records are updated separately. It is verified that the equalization payments have been made. The tax file and continuing debts are closed or tied to a schedule. For an asset found later, a method of additional transaction is determined; the file is not considered complete merely by sending a signed document.
Difference between the partition agreement, share transfer and land registry transaction
The estate partition agreement under Article 676 TMK regulates which element of the estate is left to whom among the heirs and is subject to written form. The transfer of an inheritance share under Article 677 TMK, by contrast, is a different transaction: written form is required for a contract among heirs and execution before a notary for a contract with a third person. A transfer of the share to a third person does not by itself make that person an heir taking part in the partition. Turkish Civil Code, Arts. 676–677.
This distinction matters for the heir abroad. Saying “I am transferring my entire inheritance right” is not the same result as leaving only one immovable to a sibling for a specific price. In the draft, the type of transaction, the estate covered, the status of the other assets and the consideration are stated clearly. For registration of the immovable in the land registry, the bank’s payment transaction and the updating of company records, the relevant institution’s implementation documents are prepared separately. The conclusion of the agreement does not change all the registries at the same time.
If there is a minor heir or an heir under guardianship
The identity of the representative, the limit of the power of representation and, where required, the permission of the guardianship authority are examined. The same person signing, both for their own share and for the child’s share, a contract involving reciprocal interests may give rise to a conflict of interest. The need for a curator and the special protective provisions are assessed according to the specific transaction. The effect in Türkiye of a custody or guardianship decision issued abroad is also investigated separately; the translation of the foreign document does not replace this examination.
Court of Cassation example: a bank account concealed in the partition
In its decision dated September 25, 2024, E.2024/1124, K.2024/6758, the 11th Civil Chamber of the Court of Cassation (Yargıtay 11. Hukuk Dairesi) discussed the withdrawal of money from a joint account after the decedent’s death and the effect on that money of a partition agreement made later. In the file, the fact that the heir was not aware of the money and the duty to give information among the heirs were assessed. The judgment accepting the claim, rendered as a result of the review after the reversal, was upheld. Official link to the decision.
Regret afterwards is not by itself a ground that removes a valid partition. The decision does not mean that every partition agreement is invalid or that every bank payment gives rise to compensation. The account movements of the specific case, the state of knowledge and the scope of the agreement are decisive. One should not easily reach the conclusion that a general release clause conclusively settles all assets not yet disclosed. For this reason, bank statements and known debts should be attached before the partition; a notification and additional-partition method should be agreed for assets to be found later.
If the heir has not directly examined the accounts because they are abroad, it is useful not to rely solely on the summary prepared by the other heir. The source and date of records obtained from the institution should be visible, and the fact that the documents were delivered to all parties should be recorded. The duty to give information does not create unlimited authority to open personal data to unrelated third persons.
2026 amendment: the first auction in dissolution of co-ownership by sale
The provision introduced into Article 114 of the Enforcement and Bankruptcy Law by Law No. 7589 brought a special first auction for dissolution of co-ownership by sale in the case of immovables that all owners acquired through inheritance and in which no third person other than the heirs holds an ownership right. When the conditions are met, the first auction is held only among the heirs who are owners and on a one-time basis. Law No. 7589, Article 1 and Transitional Article 1.
Which conditions are examined together?
That the asset is immovable property, that ownership was acquired through inheritance, the circle of owners and the decision to dissolve co-ownership by sale are assessed together. This procedure does not apply to every family immovable or every enforcement sale. If there has been a share transfer to a third person, the current record must be examined separately. The provision does not give the heirs authority to exclude third persons indefinitely at all stages.
Where the first auction is held only among heirs, one hundred percent of the estimated value is taken as the basis for the bid threshold; in the second auction, fifty percent. However, the priority claims provided in the statute and the sale and distribution costs are also taken into account. For this reason, an incomplete calculation such as “offering the full appraisal amount at the first auction is sufficient” should not be made. The sale announcement and the file calculation should be seen.
Which procedure applies to earlier announcements?
The transitional provision provides that auctions announced before the amendment entered into force are conducted under the earlier provisions. Therefore, one does not look only at the date the decision was issued; the auction announcement and its relation to the entry into force are checked. The new procedure makes representation, security, bid and payment preparation even more important for the heir abroad. Authority to take part in the auction and the financing of the price should not be left to the last day.
How is an implementable partition plan prepared?
| Subject | Point to be explained in the agreement | Completion document |
|---|---|---|
| Immovable | To whom it is left, records, time of registration | Current land registry record |
| Bank money | Share, expenses and tax deduction | Bank payment receipt |
| Balancing payment | Net/gross amount, maturity, currency | Credit to the recipient’s account |
| Debt | Person who assumes it in the internal relationship, creditor’s position | Payment or creditor’s acceptance |
| Newly found asset | Notification and additional partition method | Supplementary agreement/account |
In a hypothetical file where the house is left to one heir and the deposit to the other, and an additional payment is made because of the value of the house, the order between registration and payment must be set out clearly. When the payment is deferred, the consequence of delay and suitable security are also agreed separately. One party first performing all of its obligation and then waiting an indefinite time for the counter-performance may cause the agreement to produce a new dispute in practice.
For the heir abroad, closing is not just sending a signed copy. The transactions made by the attorney-in-fact, the amounts collected, the expenses paid and the records obtained must be delivered together with the account. If there are debts, tax instalments or an unfinished lawsuit, the fact that they continue is shown in the closing note. In this way, the partition agreement turns into a result that has been implemented at the institutions and can be checked by the parties.
Conclusion
In cross-border estate partition, a sound agreement rests on a complete inventory and enforceable payment and registration provisions. When form, representation, creditors’ rights and institutional transactions are completed together, the family agreement turns into a real result.
Related articles: Foreign Will in Türkiye: Opening, Heirship and Delivery of the Property; Estate Procedures in Türkiye for Blue Card Holders and Dual Citizens; Why Can an Inheritance Transfer in Türkiye Not Be Completed? Missing Documents, Institutional Refusal and Solutions; How Are Estate Procedures Carried Out Without Coming to Türkiye? Power of Attorney from Abroad and Remote Follow-Up; Is a Foreign Certificate of Inheritance Valid in Türkiye? Apostille, Court Decision and Method of Use.; Inheritance and Transfer Tax for Foreign Heirs and Heirs Living Abroad; How Is Inherited Money in Türkiye Transferred Abroad?
Frequently Asked Questions
Is an oral family agreement sufficient?
In estate partition, written form and the implementation conditions specific to each asset must be observed.
If one heir takes over all the debts, are the others released?
The effect of the internal agreement on the creditor is examined separately; automatic release is not assumed.
Can approval be given from abroad by electronic message?
The existence of a message does not in every case satisfy the statutory form and the registry transaction.
If an asset turns up later, is the partition over?
The scope of the agreement and the additional partition provisions are assessed.
Is transferring an inheritance share to a third person a partition?
It is not the same transaction. Article 677 TMK requires execution before a notary for a share transfer to a third person; the third person does not directly acquire heir status.
Does the new first-auction rule apply to every immovable?
No. The conditions of Article 114 of the Enforcement and Bankruptcy Law, the circle of owners, the manner of acquisition and the transitional provision are examined together.
Is a family agreement on behalf of a minor heir sufficient?
Representation, conflict of interest and the necessary permissions are checked separately.
Once the partition agreement is signed, are all institutional transactions finished?
No. Registration, payment and record updates must be implemented and documented separately.
Sources and legal bases
- Law No. 4721, Turkish Civil Code (4721 sayılı Türk Medeni Kanunu)
- Law No. 5718 on Private International and Procedural Law (5718 sayılı Milletlerarası Özel Hukuk ve Usul Hukuku Hakkında Kanun)
- Law No. 6098, Turkish Code of Obligations (6098 sayılı Türk Borçlar Kanunu)
- Law No. 6100 on Civil Procedure (6100 sayılı Hukuk Muhakemeleri Kanunu)
- 11th Civil Chamber of the Court of Cassation, September 25, 2024, E.2024/1124, K.2024/6758
- Law No. 6325 on Mediation in Civil Disputes (6325 sayılı Hukuk Uyuşmazlıklarında Arabuluculuk Kanunu)
- Law No. 2004 on Enforcement and Bankruptcy (2004 sayılı İcra ve İflas Kanunu)
- Law No. 7589, Article 1 and Transitional Article 1