After the death of a loved one, the legal procedures that arise can be challenging both emotionally and technically:

obtaining a certificate of inheritance
identification of the estate
investigation of debts
distribution
litigation if necessary

On this page, we summarise the most common issues, time limits and procedures in inheritance law. Our office is based in Istanbul (Küçükçekmece) and provides legal advice and litigation follow-up in inheritance disputes.

What work do we handle in this area?

Obtaining and cancellation of a certificate of inheritance (veraset ilamı)
Identification of the estate, estate inventory and requests for official liquidation
Renunciation of inheritance (reddi miras) and requests for deemed renunciation
Reduction action in cases of infringement of the reserved share
Action for cancellation of title deed registration and registration due to muris muvazaası (concealment of assets from heirs)
Preparation of wills, opening of wills and actions for annulment of wills
Inheritance agreement and agreement waiving inheritance rights
Appointment of a representative to the community of heirs, dissolution of co-ownership (distribution)
Inheritance matters with a foreign element: heirs living abroad, deceased persons of foreign nationality
Legal support regarding inheritance and transfer tax returns

Who are the statutory heirs?

The Turkish Civil Code (TMK) determines the statutory heirs according to the class system.

First class: descendants. The children of the deceased inherit in equal shares. If a child has died before the deceased, that child’s descendants take their place (TMK art. 495).
Second class: mother and father and their descendants. If there are no descendants, the inheritance passes to the mother and father; if they have also died, it passes to their descendants (TMK art. 496).
Third class: grandparents and their descendants (TMK art. 497).

The surviving spouse inherits together with each class. The spouse’s share varies according to the class with which the spouse inherits (TMK art. 499):

Those inheriting together with the spouse	The spouse’s share
Descendants	1/4 of the estate
Parents’ class	1/2 of the estate
Grandparents’ class	3/4 of the estate
If none of the above exist	The whole estate

An adopted child and that child’s descendants inherit from the adoptive parent as blood relatives. A child born outside marriage inherits from the father provided that legal parentage has been established.

How is a certificate of inheritance (veraset ilamı) obtained?

A certificate of inheritance is required for matters such as bank accounts, Land Registry (Tapu) transactions and transfer of vehicles. The certificate may be obtained from a notary public or the Civil Court of Peace.

Notary route: This is quicker. However, in situations such as a foreign element, missing civil registry records or a dispute, the notary may refuse to issue the certificate; in that case, the court route is used.
Court route: This is a non-contentious court matter. One of the heirs may apply on their own.
Objection: A certificate of inheritance is valid until proven otherwise. If there is an error in the certificate (missing or additional heirs, incorrect shares), cancellation and issuance of a new certificate may be requested.

Renunciation of inheritance (reddi miras)

If the deceased’s debts exceed the assets, the heirs may protect their personal assets by renouncing the inheritance.

Time limit: The period for renunciation is three months.
For statutory heirs, the period starts on the date on which they learn of the deceased’s death; however, the position is different if, before learning of the death, they already knew that they were heirs.
For appointed heirs, the period starts on the date on which the testamentary disposition is officially notified to them.
Where it is made: The declaration of renunciation must be made orally or in writing to the Civil Court of Peace at the deceased’s last place of residence. The renunciation must be unconditional and unqualified.
Deemed renunciation: If, on the date of death, the deceased’s inability to pay debts was clearly evident or officially established, the inheritance is deemed to have been renounced. In that case, no time-limit requirement applies; an action for determination may be brought.
Conduct requiring caution: If, during the renunciation period, an heir interferes in estate affairs, carries out transactions beyond ordinary administration, or conceals estate assets, that heir may lose the right to renounce the inheritance. If renunciation is being considered, it is important to obtain legal advice before using or selling estate assets after the death.
If the time limit has been missed: Where serious reasons exist, an extension of time or a new period may be requested from the court.

Reserved share and reduction action

The deceased may freely dispose of part of their assets by will or gift. Another part is legally reserved for heirs entitled to a reserved share:

Heir entitled to a reserved share	Reserved share
Descendants	Half of the statutory inheritance share
Each parent	One quarter of the statutory inheritance share
Surviving spouse (if inheriting with descendants or the parents’ class)	The whole of the statutory inheritance share
Surviving spouse (in other cases)	Three quarters of the statutory inheritance share

The reserved share of siblings was abolished by the amendment that entered into force in 2007. The position of successions opened before that date must be assessed separately.

If gifts made by the deceased during their lifetime or the deceased’s will infringe the reserved share, an heir entitled to a reserved share may, by a reduction action, request reduction of the part of the disposition that exceeds the reserved share (TMK art. 560 ff.).

Time limit: The action must be brought within one year from the date on which the infringement of the reserved share is learned. In any event, the right of action is extinguished after ten years, in the case of wills from the date of opening, and in the case of other dispositions from the opening of the succession.
Determining which gifts are added back into the estate for the reduction calculation (for example, gifts made within the last five years before death) is a technical calculation. Expert examination is often required.

Muris muvazaası (concealment of assets from heirs)

A common situation in practice is this: in order to conceal assets from the other heirs, the deceased transfers an immovable property to one child by showing it as a ‘sale’ at the Land Registry, whereas in reality it is a gift. This is called muris muvazaası.

Legal basis: The Court of Cassation’s (Yargıtay) Unification of Precedents Decision dated 01.04.1974 and numbered 1/2. According to this decision, the apparent sale contract is invalid because it does not reflect the parties’ true intention. The concealed gift contract is also invalid because it was not made in the official form.
Who may bring an action: Whether or not they are entitled to a reserved share, heirs may bring an action for cancellation of title deed registration and registration in proportion to their inheritance shares.
Time limit: As a rule, no forfeiture period or limitation period applies to these actions. However, it is important not to delay in order to preserve the evidence.
Proof: The court looks in particular at the following:
whether the sale price corresponds to the true value
the buyer’s financial ability to pay
whether the deceased had a reasonable reason for the sale
family relations and witness statements
Other patterns: Transfers made in the form of a maintenance until death agreement may also be examined from the same perspective.

Will and annulment of a will

According to the TMK, there are three types of will (TMK art. 531):

Official will: Made before a notary public, a justice of the peace or an authorised officer, in the presence of two witnesses.
Handwritten will: It must be written entirely in the handwriting of the deceased, include the date (day, month, year) and be signed. It may be deposited with a notary public for safekeeping.
Oral will: Made before two witnesses in extraordinary situations such as imminent danger of death.

After death, the will is opened by the Civil Court of Peace and notified to the interested parties.

Grounds for annulment: lack of capacity, mistake, deception, intimidation, non-compliance with formal requirements, unlawfulness or immorality.
Time limit: An action for annulment must be brought within one year from the date on which the claimant learns of the disposition, the ground of annulment and their own entitlement. In any event, the right of action is extinguished after ten years against defendants in good faith and twenty years against defendants not in good faith, starting from the opening of the will.

Distribution of the estate and dissolution of co-ownership

Until distribution takes place, the heirs own the estate jointly without division into shares. This means that a single heir cannot sell an estate asset on their own.

If there is agreement: The matter is resolved by a distribution agreement or by consensual partition at the Land Registry.
If there is no agreement: An action for dissolution of co-ownership (izale-i şuyu) is brought. The court may divide the property in kind; if that is not possible, it may order a sale and distribute the proceeds.
Mediation: Since 1 September 2023, in disputes concerning the partition of movable and immovable property and the dissolution of co-ownership, applying to a mediator before filing a lawsuit is a condition of action (Law No. 6325 art. 18/B).
Appointment of a representative: Where one of the heirs avoids cooperation, the Civil Court of Peace may be asked to appoint a representative to the community of heirs.
Equalisation: Certain benefits given by the deceased to one heir during their lifetime may be taken into account in the distribution.

Inheritance matters with a foreign element

If one of the heirs lives abroad or the deceased was of foreign nationality, the applicable law becomes important.

Applicable law: As a rule, succession is governed by the national law of the deceased. However, Turkish law applies to immovable property in Turkey.
Power of attorney: Heirs abroad may handle their matters through the consulate or by means of an apostilled power of attorney.
Foreign decisions: For certificates of inheritance and decisions obtained from a foreign court, recognition or enforcement may be required in Turkey.

Inheritance and transfer tax

For assets passing by inheritance, a return must be filed under the Inheritance and Transfer Tax Law (7338).

The filing deadlines vary depending on whether the death occurred in Turkey or abroad and where the heirs are located.
Certain Land Registry and bank transactions cannot be completed before the tax is paid.
It is advisable to work together with an accountant in the calculations.

How does the process work?

Initial meeting: The family structure, assets, debts and any will or gifts are discussed.
Document and record review: Civil registry records, Land Registry records, bank and vehicle records, e-Government (e-Devlet) estate inquiry, enforcement and debt records are reviewed.
Roadmap: The options of certificate of inheritance, renunciation, agreed distribution or litigation are assessed together with the time limits and costs.
Mediation or litigation: In cases where mandatory mediation is required, mediation is applied for first. If no agreement is reached, a lawsuit is filed.
Implementation: Registration of the decision at the Land Registry, conversion into cash and distribution.

Documents to be prepared

Death certificate and full civil registry extract (for the deceased and the heirs)
If available, will, gift or sale documents, Land Registry records
Bank account information, vehicle registration documents, company share information
Documents showing debts (enforcement files, loan agreements)
For heirs abroad, passport and address information, apostilled power of attorney

Common mistakes

Learning of debts after the renunciation period has expired
Using or selling estate assets while renunciation is being considered
In muris muvazaası cases, evidence such as witnesses being lost over time
Confusing reduction actions with muris muvazaası actions; the two are subject to different conditions and time limits
Overlooking ecrimisil (compensation for unlawful use) disputes arising because an immovable property owned jointly without division into shares is rented out or used by a single heir

Frequently asked questions

How long is the period for renouncing an inheritance?
As a rule, it is three months. For statutory heirs, the period starts on the date on which they learn of the death. If the period has passed, an extension of time may be requested from the court for serious reasons; if the deceased was unable to pay debts, the route of deemed renunciation may also be considered.

Who are the heirs entitled to a reserved share?
Descendants, mother and father, and the surviving spouse. Siblings have not had a reserved share since 2007.

In what situation is a muris muvazaası action brought?
If the deceased showed a gifted asset at the Land Registry as if it were a sale in order to conceal assets from the heirs, the other heirs may bring an action for cancellation of title deed registration and registration.

Is a handwritten will valid?
It may be valid if it is written entirely in the deceased’s handwriting, includes a date and is signed. A formal defect is a ground for annulment.

How can I find out whether there is an inheritance?
Property and vehicle records can be checked via e-Devlet. For bank accounts, an application is made to the banks with a certificate of inheritance. For debts, enforcement records and loan inquiries may be carried out.

What happens if one of the heirs does not agree to a sale?
An action for dissolution of co-ownership may be brought. The court decides either on partition in kind of the property or on its sale and distribution of the proceeds.

What Is Renunciation of Inheritance and Within How Many Months Must It Be Made?
What Is a Reserved Share and Who Are Heirs Entitled to a Reserved Share?
Distribution of the Estate, Equalisation and Reduction Action
Muris Muvazaası: Can a House Transferred by a Father to One Child Be Recovered?
How Are Official, Handwritten and Oral Wills Made?
How Can I Find Out Whether There Is an Inheritance?
Dissolution of co-ownership: Real Estate Law

Contact

To discuss your inheritance dispute, you can reach us via our contact page.

Istanbul: Kartaltepe Mah. Süvari Cad. Torkam E5 Residence A Block D:21, Sefaköy, Küçükçekmece. Tel: +90 212 579 79 85.

This page is for general information purposes only and does not replace legal advice for your specific case. Legislation and case law may change; before taking action, please assess the current position with a lawyer.

Inheritance Law