When a person dies, their assets, together with their debts, pass as a whole to their heirs. In Turkish law this transfer happens automatically: at the moment of death the heirs become joint owners of the estate (tereke) without having to take any further step. The steps that follow, such as obtaining a certificate of inheritance, filing a tax return, registering the transfer in the land register and partition, document and wind up this transfer.
The main source of inheritance law is the book on inheritance in Turkish Civil Code No. 4721 (TMK, Arts. 495–682). For cross-border estates, Law No. 5718 on Private International Law and International Civil Procedure (MÖHUK) applies, and for tax obligations, Inheritance and Transfer Tax Law No. 7338.
Who are the heirs and what are their shares?
Statutory succession is determined by a system of classes (parentel system). The first class consists of the deceased's descendants (children and, if they have died, grandchildren) (TMK Art. 495). If there are no descendants, the estate passes to the parents and, if they have died, to their descendants, i.e. the siblings (Art. 496). If there are none of these either, the grandparents and their descendants inherit (Art. 497). An adopted child and their descendants inherit in the same way as the deceased's own descendants (Art. 500).
The surviving spouse's share depends on which class they inherit with (Art. 499): one quarter of the estate together with descendants, one half together with the parents' class, three quarters together with the grandparents' class, and the whole estate if there are none of these. If there is no statutory heir at all, the estate passes to the State (Art. 501).
Reserved shares
The deceased may freely dispose of part of their assets by testamentary disposition, but for certain heirs the Code sets aside a share that cannot be touched. This reserved share (saklı pay) is half of the statutory share for descendants and one quarter for each parent. The surviving spouse's reserved share is the whole of their statutory share when they inherit with descendants or the parents' class, and three quarters in other cases (TMK Art. 506). Siblings' status as heirs with reserved shares was abolished in 2007 by Law No. 5650.
Wills and inheritance contracts
A testamentary disposition is a person's advance decision on how their assets will be distributed after their death. A will may be made in official form (before a notary or a civil judge of peace, with two witnesses), in handwriting or, in extraordinary circumstances, orally (TMK Arts. 531–541). A handwritten will must be written from beginning to end in the deceased's own hand, dated with the year, month and day, and signed; a text written on a computer and signed does not meet this form requirement.
An inheritance contract is a contract made by the deceased with one or more persons, from which, as a rule, the deceased cannot unilaterally withdraw; it must be made in the form of an official will (TMK Arts. 527, 545). Contracts waiving inheritance rights also fall into this category. Where assets that are hard to divide, such as shares in a family company or several properties, are involved, planning the distribution in advance is worthwhile to avoid a partition action later.
Annulment and reduction actions
A will or inheritance contract may be annulled if the deceased lacked capacity to dispose, if it was made under the influence of mistake, fraud, threat or duress, if its content is contrary to law or morality, or if the form rules were not complied with (TMK Art. 557). The action must be filed within one year from the date the claimant learned of the disposition, the ground for annulment and their own entitlement, and in any event within ten years from the opening of the will (or, for other dispositions, from the opening of the succession); against defendants acting in bad faith, the period is twenty years (TMK Art. 559).
Even where a disposition is valid, if it infringes reserved shares, the heirs with reserved shares may ask for the disposition to be reduced to the extent needed to cover the reserved share (tenkis) (TMK Art. 560). Certain gifts made by the deceased during their lifetime are also subject to reduction. The time limit for a reduction action is one year from learning that the reserved share has been infringed and in any event ten years from the opening of the will or of the succession (TMK Art. 571).
Where the deceased, during their lifetime, transferred a property as a sale although they actually intended to donate it, this is called a sham transfer by the deceased (muris muvazaası), and the heirs may seek cancellation of the title. The conditions for this action are explained on the Title Deed Cancellation and Registration Actions page.
Renunciation of inheritance: the three-month period
Heirs are personally liable for the debts of the estate. Where the debts exceed the assets, the way to avoid this is to renounce the inheritance (TMK Art. 605). Renunciation is made by an oral or written declaration to the civil court of peace (Art. 609). The period is three months; for statutory heirs it runs from the date they learned of the death, and for heirs appointed by will from the date the disposition was officially notified to them (Art. 606).
If the estate was clearly insolvent at the date of death, or this has been officially established, the inheritance is deemed renounced (Art. 605(2)). In that case a determination of insolvency may be sought without being bound by the three-month period; however, an heir who uses or sells assets of the estate or interferes in the affairs of the estate may lose the right to renounce (Art. 610). This is why it is important to establish the assets and liabilities of the estate before creditors start enforcement proceedings.
Certificate of inheritance, partition and termination of co-ownership
The certificate of inheritance (mirasçılık belgesi or veraset ilamı) shows who the heirs are and in what proportions, and is needed for registering the transfer in the land register, for bank accounts and for official procedures. Statutory heirs may obtain it from a notary or the civil court of peace (TMK Art. 598). The certificate is valid until the contrary is proved; if it is thought to be wrong, its annulment may be requested at any time.
Until partition, the heirs own the estate jointly (elbirliği) and as a rule must act together (TMK Art. 640). Each heir may request partition at any time (Art. 642). If the heirs cannot agree on a partition agreement, an action for termination of co-ownership is filed; since 1 September 2023, applying to a mediator before this action has been a mandatory pre-condition. Certain gifts received by heirs during the deceased's lifetime may be subject to collation (equalisation) in the partition (TMK Art. 669).
Law No. 7589, published in the Official Gazette of 31 July 2026, introduced a new procedure into the sale provisions of the Enforcement and Bankruptcy Law for co-owned immovable property acquired by inheritance. According to published commentary, where all co-owners acquired their shares by inheritance and there are no owners other than the heirs, the first auction in a partition sale will be held only among the heir owners; if there is no buyer, the second auction will be open to everyone. The entry into force and transitional provisions of the Law should be checked separately in each file.
Cross-border estates
Where the deceased or one of the heirs is a foreign national, or the estate is located in more than one country, the first question is which law applies. Under MÖHUK Art. 20, succession is governed by the national law of the deceased at the time of death; however, Turkish law applies to immovable property located in Türkiye. The opening, acquisition and distribution of the estate are also governed by the law of the country where the estate is located.
A certificate of inheritance obtained abroad generally requires a recognition or enforcement decision in order to be used in Türkiye. Heirs living abroad can conduct the procedures without coming to Türkiye by granting a power of attorney; the power of attorney must be certified by a consulate or carry an apostille. For the rules on acquisition of property by foreign nationals, see the Immigration and Foreigners Law page.
Inheritance and transfer tax
A tax return is filed for assets passing by inheritance under Law No. 7338. According to the Revenue Administration's guide for heirs, if the death occurred in Türkiye and the heirs are in Türkiye, the period is four months from the date of death; depending on where the death occurred and where the heirs are, the period is four, six or eight months. The assessed tax is paid in six equal instalments over three years, in May and November of each year. As exemption amounts are updated every year, the current amount should be checked from the official source when filing.
Our work in this area
We advise on preparing wills and inheritance contracts, and handle certificates of inheritance, renunciation of inheritance, determinations of insolvency, annulment of wills, reduction and partition proceedings. We follow up estate procedures in Türkiye for heirs living abroad, including recognition and enforcement of documents. Related pages: Real Estate Law and Dispute Resolution.
Main topics
- Obtaining a certificate of inheritance (TMK Art. 598)
- Drafting wills and inheritance contracts (TMK Arts. 527, 531–545)
- Annulment of wills and reduction actions (TMK Arts. 557–571)
- Renunciation of inheritance and insolvent estates (TMK Arts. 605–609)
- Partition of the estate and termination of co-ownership (TMK Arts. 640–642)
- Title deed cancellation for sham transfers by the deceased
- Cross-border estates and heirs living abroad (Law No. 5718, Art. 20)
- Inheritance and transfer tax obligations
Frequently asked questions
How long do I have to renounce an inheritance?
For statutory heirs, the period is three months from the date you learned of the deceased's death. The declaration of renunciation is made to the civil court of peace. As using or selling assets of the estate during this period may lead to loss of the right to renounce, it is advisable not to interfere in the estate's affairs until the debt position is clear.
Do siblings have reserved shares?
No. Siblings' reserved shares were abolished by an amendment in 2007. Today the heirs with reserved shares are descendants, parents and the surviving spouse. Siblings may be statutory heirs, but the deceased can exclude them from the inheritance entirely by will.
Is a will that I typed on a computer and signed valid?
No. A handwritten will must be written from beginning to end in the deceased's own hand, include the date (year, month, day) and be signed. A typewritten or computer-printed text does not meet this requirement; in that case making an official will is the safer route.
Where can I obtain a certificate of inheritance?
Statutory heirs can obtain a certificate of inheritance from any notary or from the civil court of peace. Where heirs appointed by will are involved, or there are gaps in civil registry records, it may be necessary to go to court.
Which law applies to the house in Türkiye left by my father, who was a foreign national?
Under MÖHUK Art. 20, succession is as a rule governed by the deceased's national law; however, Turkish law applies to immovable property located in Türkiye. The heirs and their shares in the house in Türkiye are therefore determined under the Turkish Civil Code.
Legislation and sources
- Turkish Civil Code No. 4721 (in Turkish)
- Law No. 5718 on Private International Law and International Civil Procedure (in Turkish)
- Mediation in Civil Disputes Law No. 6325 (in Turkish)
- Revenue Administration – Tax obligations of heirs (in Turkish)
- Official Gazette
The information on this page is general and does not constitute legal advice. As legislation may change, the current rules must be assessed separately for your particular situation.