When a person is named as a beneficiary in a will, it is often not considered that the person may die before the testator or refuse the inheritance. Some people, however, want their assets to pass first to their spouse and, after the spouse’s death, to another person they have designated. These two intentions are not created by the same legal arrangement: the first raises the question of a substitute heir, the second the appointment of an accruing heir. A wrong term or a missing transfer provision may prevent the person the testator wanted from receiving the assets. [Source 1, Arts. 520–525]
These institutions are not merely an “order” expressed within the family. They determine at what moment, from which person and under which obligation the estate will be acquired. The form of the will, reserved portions, the nature of the property and the dates of death must be assessed together. In particular, the difference between leaving a specific house and appointing an heir to a certain share of the estate must be preserved.
The main difference between a substitute heir and an accruing heir
A substitute heir takes the place of the first appointed person if that person cannot become heir for the foreseen reason. If the first person has already acquired the estate, a later claim by the substitute to the same estate does not rest merely on the fact that a substitute was appointed. With an accruing heir, the prior heir acquires the estate first; the estate is then foreseen to pass to the accruing heir at a moment determined in the will. [Source 1, Arts. 520–525]
| Question | Substitute heir | Accruing heir |
|---|---|---|
| Does the first person acquire the estate? | If the foreseen obstacle occurs, the first person cannot acquire it; the substitute takes their place | The prior heir acquires it as a rule |
| When does the second person come in? | When the condition for replacing the first appointee arises | At the transfer moment in the will; if none is stated, on the death of the prior heir |
| Does the first person have a later duty to transfer? | An appointment of a substitute alone creates no such duty | The prior heir has a duty to pass the estate on to the accruing heir |
| Is a register and security required? | An appointment of a substitute alone creates no special accruing-heir security | The register and security regime of Article 523 of the Turkish Civil Code (TMK) applies |
For example, the intention “If my sister dies before me, let my nephew benefit in her place” may point to a substitute heir; the intention “First my sister, and after her death my nephew benefits” may point to an accruing heir. These are examples that illustrate the concept; on their own they do not amount to a will text with a complete form, reserved portion provisions and a property description.
In which situations is a substitute heir appointed?
Article 520 of the Turkish Civil Code (TMK) allows one or more persons to be designated to take the place of the appointed heir if that heir dies before the testator or refuses the inheritance. The same rule applies to the bequest of specific property. Clearly naming the substitute reduces uncertainty about the testator’s intention if the foreseen event occurs. [Source 1, Art. 520]
If the will is also meant to cover a loss of rights, the dissolution of a legal entity or another reason that prevents acquisition, the scope of the provision should be made clear; the text should not be assumed to cover every possibility automatically simply because it lists two cases. The interpretation of the disposition is made on the basis of the testator’s actual intention and the applicable validity rules. Where the wording of an appointment remains unclear, the article on interpretation of a will may also be consulted.
Where several substitutes are designated, it must be shown how they will share the estate together and under what condition each one steps in, in what order. Wording such as “to my children, or failing that, to my relatives”, where the identity and share are uncertain, may later give rise to disputes over interpretation. If the first appointee acquires the estate and then dies, the estate passes to that person’s own heirs; a substitute appointment in the original will does not, by itself, change this result. For conditions attached to a will, see the article on conditions and burdens in a will.
If the person named in the will dies first, do their children automatically acquire rights?
Substitution within the statutory line of succession must not be confused with a gift under a will. A bequest made in favour of a person on death does not always pass to that person’s children if the person dies before the testator. The appointed heir is assessed together with Article 580 of the TMK, Article 581 for the bequest of specific property, and any substitute appointment provision in the will. [Source 1, Arts. 580–581]
In its decision of December 16, 2024, the 7th Civil Chamber of the Court of Cassation (Yargıtay 7. Hukuk Dairesi) considered the situation in which a beneficiary named in a will died before the testator and an inheritance certificate was issued in favour of that person’s child. In the concrete case, the share left to the person who died first was not accepted as passing automatically to the child, and the outcome of cancelling the certificate was upheld. The decision does not mean that every will will produce the same result; it shows that the order of death and the content of the disposition must be examined in each case. [Source 4]
To prevent this risk, the will should set out not only the first beneficiary but also the desired outcome if that person dies first or refuses. Wills drafted earlier should be reviewed after changes in the family and property situation, such as the death of a beneficiary, divorce, a new child or new property acquired.
How does the appointment of an accruing heir work?
The testator may limit the prior heir with an obligation to pass the estate on to an accruing heir. The prior heir acquires the estate in the same way as an appointed heir; however, this acquisition is accompanied by the later obligation to transfer. When the conditions are met at the moment of transfer, the accruing heir acquires on the basis of the disposition of the original testator. [Source 1, Arts. 521, 524–525]
It cannot be said that the prior heir is merely the person who uses the property. As a rule, the prior heir acquires ownership; they are not in the same legal position as a usufructuary. For this reason, the intention “my spouse should live in the house, but ownership should belong to my child” does not necessarily have to be framed as an accruing heir appointment. Usufruct, a right of residence or a bequest of specific property may produce different results; the purpose and the position of the forced heirship must be compared.
Caner Taşatan’s study on appointing heirs treats substitute and accruing heirship in the context of dispositions mortis causa subject to conditions. In accruing heirship, the end of the prior heir’s right and the acquisition by the accruing heir are linked. This approach helps to show that “first” and “then” are not merely family wishes but legal arrangements that determine the conditions for acquisition. [Source 2]
On what date does the estate pass to the accruing heir?
If the disposition does not state a moment of transfer, the estate passes to the accruing heir on the death of the prior heir. If the testator has fixed another moment of transfer, the clarity and validity of that provision are assessed. As a rule, the accruing heir must be alive at the moment of transfer; being alive on the first date of death alone is not always sufficient. [Source 1, Arts. 522 and 525]
Where a specific date has been set for the transfer but the prior heir has already died, the estate is handed over to the prior heir’s heirs, subject to the security requirement in the law. Thus the result “the prior heir has died, so the accruing heir acquires immediately” is not correct in every case. What matters is whether the will makes death, or some other moment, the condition for transfer.
Whoever dies first: what result follows?
| Event | The basic approach under the law |
|---|---|
| The prior heir is not alive when the testator dies | The estate passes to the accruing heir; the scope of the disposition and the other conditions for acquisition are examined |
| The prior heir refuses the estate or is excluded from it | Direct transfer to the accruing heir arises under TMK Art. 525 |
| The accruing heir dies before the moment of transfer | Unless the disposition provides otherwise, the estate remains with the prior heir |
| The prior heir dies before the fixed moment of transfer arrives | The estate is handed over, subject to the security requirement, to the prior heir’s heirs |
| Transfer to the accruing heir becomes impossible | The estate definitively remains with the prior heir; if they have died, with their heirs |
This table explains the general legal framework that applies where the will contains no contrary valid provision. Where deaths occur close together in time, in the case of a missing person (gaiplik), or in the case of simultaneous deaths in the same event, the order of death and the conditions of survival must be proven. A family narrative alone is not an adequate basis for a land registry or bank transaction.
Several accruing heirs and persons not yet born
Article 521 of the TMK prohibits imposing on an accruing heir an obligation to pass the same estate on to yet another accruing heir. This prevents the testator from establishing a binding order running across unlimited generations. This restriction should not be confused with several persons acquiring in the same transfer stage, each with a specific share, as accruing heirs. The prohibition concerns the repetition of successive transfer obligations on the accruing heir. [Source 1, Art. 521]
Article 583 of the TMK allows a person who does not yet exist when the inheritance opens to be designated as an accruing heir or as a later legatee. If no prior heir is named, the statutory heir is treated as the prior heir. Even so, the fact that the person can be identified in the future, the transfer condition and the other provisions of the disposition remain important. Vague wording such as “all future members of my family” must be examined with care. [Source 1, Art. 583]
Why is a register kept and why is security needed?
The register (defter) for the estate passed to the prior heir is kept by the civil court of peace. Unless the testator expressly exempts the prior heir, delivery depends on the prior heir providing security. Exemption from security does not mean that the keeping of the register also disappears. Determining the initial state of the assets makes it easier to establish later what will be transferred. [Source 1, Art. 523]
The type and sufficiency of the security depend on the nature of the estate. The statement “we trust each other” alone does not mean that the security required by the law has been provided. Where the estate is mixed, comprising a bank account, a company share and real estate, the protection needed for each asset may not be the same.
What does an annotation in the land registry achieve?
For real estate, where it is considered sufficient, an annotation (şerh) in the land registry of the obligation to pass the estate to the accruing heir may provide security. The annotation aims to inform later rights holders of this obligation and to protect the expected right. However, it should not be described as an absolute lock that removes all risks in every case or prevents any transaction with the property. [Source 1, Arts. 523 and 1010]
The study by Barış Can Öztürk discusses in detail the security function of the annotation, how it is requested and its effect on third parties. Because of differing doctrinal views on the legal nature of the annotation, the land registry entry, the obligation and the later acquisition must be assessed together in each concrete transaction. If the annotation is not sufficient, additional security or protection may be needed. [Source 3]
If the prior heir does not provide security, or endangers the expected rights of the accruing heir, the court may order the estate to be placed under official administration. Where danger has arisen, it is not necessary to wait only for the next transfer moment. In a protection request, it must be documented which property is at risk and because of which transaction or conduct. [Source 1, Art. 523]
Can the prior heir sell the property, and to whom do the debts belong?
Being the owner of property does not mean that the prior heir may freely carry out any transaction that would render the accruing heir’s right ineffective. Sales, mortgages and other dispositions are assessed together with the transfer obligation, the annotation in the land registry, the good faith of third parties and the security conditions. If the property is disposed of, the claim for return or liability that arises may differ depending on the type of transaction. [Source 1, Arts. 523–524, 1010 and 1023–1024]
Appointment as an heir is not merely about acquiring property; the estate debts must also be examined. Because the moments at which the prior heir and the accruing heir acquire differ, the options of refusing the estate and of protection must be assessed separately for each of them. Generalizations such as “I have nothing to do with the debts because I am an accruing heir” or “the refusal period of both persons starts at the same time as the first death” should be avoided. [Source 1, Arts. 599, 605–606 and related inheritance provisions]
Where the bequest is of specific property, the position of the beneficiary differs from that of an heir. Leaving a house as a subsequent legatee does not create the same debt and acquisition regime as appointing an accruing heir to a certain share of the estate. The content of the right left behind matters as much as the label used in the will.
Reserved portion, annulment and abatement
Appointing a substitute or accruing heir does not override the rules on reserved portions. Article 569 of the TMK provides that an heir whose reserved portion is infringed because of the obligation to pass the estate to an accruing heir may request abatement of the excess. For example, making the transfer in the future of the whole share of an heir with a reserved portion conditional on a future transfer cannot be accepted as valid without examination. [Source 1, Arts. 505–506 and 569]
A defect in the form of the will, lack of capacity or a defect of will is examined in an action for annulment. Annulment and abatement are not the same claim. Article 559 of the TMK governs annulment and Article 571 governs abatement, and they set different periods and starting points. For annulment, in addition to the one-year period running from knowledge, an upper limit of ten or twenty years may apply depending on the opening of the will, the time of the disposition and the good faith of the other party, and the starting point for other dispositions is determined separately. For abatement, the one-year period from knowledge and the ten-year upper limit in the law also apply. [Source 1, Arts. 557–559 and 571]
These periods are not the same as the period of a request for a land registry annotation or a protection measure. It should not be assumed that, because the transfer has not yet taken place, all rights can be kept pending indefinitely. The detailed procedures are also discussed in the articles on annulment of a will and action for abatement.
Application, proof and the practical file
The original of the will or a duly authenticated copy, the file for opening the will, service documents, inheritance certificates, death records, and land registry and bank records must be examined together. For accruing heirship, the event or document showing the moment of transfer, the register kept, the security decision and the annotation records are also needed. Sharing a single sentence from the appointment text does not allow a sound assessment without the subsequent provisions and any reversal dispositions being known.
The civil court of peace is competent for the opening of the will and for security and protection measures; for annulment, abatement, contested delivery or registration claims, the court with jurisdiction is determined according to the nature of the claim. It should not be assumed that all disputes will be resolved in the civil court of peace where the will was opened. Jurisdiction is assessed together with the claim type, the testator’s last place of residence and the special provisions on real estate. [Source 1, Arts. 576 and 596; Source 5, Arts. 2, 11–12; Source 5, Arts. 2, 11–12]
Costs depend on the type of application, the assets, the notices and the need for expert evidence. Register, security, land registry and litigation costs are not a single item. Tax and registration procedures at the time of transfer should also be checked separately. If it is determined before applying which right was acquired and when, the risk of acting before the wrong court or against the wrong person is reduced.
Conclusion
A substitute heir takes the place of the first person; an accruing heir is the person who acquires after the prior heir. An effective arrangement does more than write down names: it considers the order of death, refusal, the moment of transfer, alternative persons, reserved portions and security together. In particular for accruing heirship, the register and the land registry annotation are important for protecting a future right. Reviewing the will after changes in family and property is an essential part of a workable inheritance plan.
For related aspects, see our article on the inheritance contract and our page on inheritance law and inheritance proceedings.
Frequently Asked Questions
Are a substitute heir and an accruing heir the same type of person?
No. A substitute steps in for the first person; an accruing heir comes in at the transfer stage after the prior heir. Main differences.
If the person named in the will dies first, do their children receive the share?
Not always. The type of disposition, any substitute appointment and the order of death must be examined. The result of prior death.
If the first person refuses the estate, can the substitute acquire it?
Under TMK Art. 520, a substitute may be appointed for this possibility; the scope of the disposition is decisive. Substitute appointment.
Does the prior heir only have a right of use?
No. As a rule, the prior heir acquires the estate but carries an obligation to pass it on to an accruing heir; this is not the same as usufruct. Position of the prior heir.
If no transfer date is written, when does the estate pass?
The legal rule is the death of the prior heir. If the will sets another valid moment, that provision is examined. Moment of transfer.
What happens if the accruing heir dies before the transfer?
Unless the disposition provides otherwise, the estate remains with the prior heir. Table of deaths.
Can several accruing heirs be appointed?
Designating several beneficiaries at the same stage differs from imposing on an accruing heir an obligation to pass the estate on to yet another person; the prohibition concerns the second case. Multiple appointments.
Can a person not yet born be an accruing heir?
TMK Art. 583 allows it; the identifiability of the person and the transfer conditions must be drafted carefully. Person not yet born.
Is a register kept for a person exempted from providing security?
Exemption from security does not by itself eliminate the requirement to keep the register. Register and security.
Does a land registry annotation prevent every sale?
It should not be described as an absolute sales ban covering every case; the effect of the annotation and any subsequent transaction are examined separately. Land registry annotation.
Can the appointment of an accruing heir affect the reserved portion?
If the reserved portion is infringed, abatement may arise under TMK Art. 569. Reserved portion and litigation.
Which documents are needed for the transaction?
The will, the file for its opening, inheritance and death records and asset documents; for accruing heirship, the records of transfer, register, security and annotation are also required. Application file.
Sources and legal bases
- Turkish Civil Code, Law No. 4721 (Türk Medeni Kanunu), in particular Arts. 505–506, 516–525, 557–559, 569, 571, 576, 580–583, 596, 599, 605–606, 1010 and 1023–1024; consolidated text checked on October 13, 2026.
- Caner Taşatan, “Türk Medeni Kanunu’na Göre Mirasçı Atama” (Appointment of Heirs under the Turkish Civil Code), İnönü Üniversitesi Hukuk Fakültesi Dergisi (İnönü University Faculty of Law Journal), 10(1), 2019, pp. 40–49. Publication and full text.
- Barış Can Öztürk, “Artmirasçı Atamada Güvence Olarak Tapu Kütüğüne Şerh Verilmesi (TMK m 523/II)” (Registering an Annotation in the Land Register as Security for Appointing an Accruing Heir), Türkiye Adalet Akademisi Dergisi (Turkish Justice Academy Journal), year 15, no. 60, 2024, pp. 537–554. Full text.
- 7th Civil Chamber of the Court of Cassation (Yargıtay 7. Hukuk Dairesi), December 16, 2024, E.2024/532, K.2024/5713. Republished text of the decision.
- Code of Civil Procedure, Law No. 6100 (Hukuk Muhakemeleri Kanunu), Arts. 2, 11–12 and the provisions on litigation costs.