The death of a loved one brings not only emotional hardship but also a host of legal questions: Who are the heirs? How is the estate divided? Can a debt-laden inheritance be rejected? How is a will drawn up? In this article we examine the fundamental concepts of inheritance law under the Turkish Civil Code No. 4721 (TMK), including the order of legal heirs, reserved share ratios, types of wills and the rejection of inheritance.
Legal Framework
Turkish inheritance law is governed by the Third Book of the Turkish Civil Code No. 4721 (Articles 495–682). Upon the death of the deceased (muris), the estate passes to the heirs automatically by operation of law; no separate acceptance is required. However, heirs may reject the inheritance under certain conditions.
Order of Legal Heirs (Category System)
Turkish law determines legal heirs through a category (zümre) system. As long as there is an heir in a preceding category, heirs in the next category cannot inherit.
First Category — Descendants (TMK Art. 495)
The deceased’s children are the first-category heirs and inherit in equal shares. If a child predeceased the deceased, that child’s share passes to his or her descendants (grandchildren). This principle applies indefinitely down the generations (principle of representation).
Second Category — Parents (TMK Art. 496)
If the deceased has no descendants, the heirs are the mother and father, who inherit in equal shares. If one parent predeceased the deceased, that parent’s share passes to his or her descendants (the deceased’s siblings).
Third Category — Grandparents (TMK Art. 497)
If there are no heirs in the first or second category, the grandparents become heirs. If a grandparent predeceased the deceased, that grandparent’s share passes to his or her descendants (the deceased’s uncles, aunts and similar relatives).
Surviving Spouse’s Share (TMK Art. 499)
The surviving spouse inherits alongside every category, but the share varies depending on the category:
- Together with the first category: 1/4 of the estate
- Together with the second category: 1/2 of the estate
- Together with the third category: 3/4 of the estate
- If there are no category heirs: The entire estate
Reserved Shares (Statutory Portion)
The deceased may freely dispose of his or her assets through a will or an inheritance contract; however, certain heirs’ reserved shares (saklı pay) cannot be infringed. The reserved share is a specified fraction of the legal inheritance share, set out in TMK Art. 506:
- Descendants: 1/2 of the legal inheritance share
- Each parent: 1/4 of the legal inheritance share
- Surviving spouse: The full legal inheritance share when inheriting alongside descendants or parents; otherwise 3/4 of the legal inheritance share
Testamentary dispositions that infringe a reserved share are not automatically void; however, the heir whose reserved share has been impaired may file an action for reduction (tenkis davası) under TMK Art. 560 to claim their statutory portion. An action for reduction must be brought within one year from the date the heir learned of the infringement and in any event within ten years from the opening of the will.
Disposable Portion
The portion of the estate remaining after the reserved shares — which the deceased may freely dispose of — is called the disposable portion. For example: if the deceased is survived by two children and a spouse, the legal inheritance shares are 1/4 to the spouse and 3/8 to each child. The children’s reserved share is half of their legal share (3/16 each), and the spouse’s reserved share is the full legal share (1/4). The total of all reserved shares is subtracted from the estate to determine the disposable portion.
Types of Wills
The TMK provides for three types of wills:
1. Handwritten Will (TMK Art. 538)
The testator writes the will entirely by hand from beginning to end, adding the date and signature. No witnesses or official authority are required. However, it is essential that the content be clear, unambiguous and accurately reflect the testator’s intentions.
2. Official Will (TMK Art. 532)
Drawn up in the presence of a civil-court judge, notary or another official authorised by law, together with two witnesses. The testator communicates his or her wishes to the official, who then drafts the will; the testator reads and signs it, and the witnesses also sign. This is the most reliable form of will.
3. Oral Will (TMK Art. 539)
Available only in extraordinary circumstances (imminent danger of death, severed communications, war, etc.). The testator states his or her last wishes orally to two witnesses, who then put them in writing, sign the document and deliver it to the civil-court judge or first-instance court at the earliest opportunity. If, within one month after the extraordinary circumstances end, the testator becomes able to make a will in one of the other forms, the oral will becomes invalid.
Inheritance Contract
Under TMK Art. 545, the deceased may enter into an inheritance contract with an heir or a third party. The inheritance contract must be drawn up in the form of an official will (official authority + two witnesses). Unlike a will, it cannot be unilaterally revoked; it may be terminated only by mutual agreement of the parties or on the grounds stipulated by law.
Rejection of Inheritance
Because heirs are personally liable for the deceased’s debts with their own assets, a debt-laden estate carries significant risk. TMK Art. 605 et seq. provide heirs with two forms of rejection:
Express Rejection (TMK Art. 606)
An heir may reject the inheritance by applying to the civil court of peace within three months of learning of the death. This is a preclusive period; if it expires, the inheritance is deemed accepted.
Deemed Rejection (TMK Art. 605/2)
If, at the date of death, it is manifestly evident or officially established that the deceased was insolvent, the inheritance is deemed rejected. No separate declaration by the heir is required.
Certificate of Inheritance (Veraset İlamı)
Heirs must obtain a certificate of inheritance (veraset ilamı / mirasçılık belgesi) to officially document their status as heirs. The application can be made at a notary public or a civil court of peace. In uncontested cases, a certificate issued by a notary is sufficient; where there is a dispute over heir status, it must be obtained from the court.
Partition Action (Dissolution of Co-ownership)
If the heirs cannot agree on how to divide the estate, any heir may file a partition action (ortaklığın giderilmesi davası). The court assesses whether the asset can be physically divided; if so, it orders partition in kind. If not, it orders sale and distributes the proceeds among the heirs.
Simulated Transactions by the Deceased (Muris Muvazaası)
A common problem in practice is the deceased transferring registered immovable property during his or her lifetime to third parties or to other heirs through a sham sale, with the true purpose of depriving certain heirs of their shares. In such cases, the aggrieved heirs may file an action for annulment of title and re-registration, seeking cancellation of the fraudulent transaction. According to the settled case law of the Court of Cassation, each heir may bring this action in proportion to his or her own share, regardless of their inheritance ratio.
Frequently Asked Questions
My spouse has died — am I the sole heir?
No, the surviving spouse is not the sole heir (unless there are no category heirs at all). If your spouse had children, you inherit 1/4 of the estate alongside the first category; if there are no children, you inherit 1/2 alongside the parents.
Can the deceased leave all assets to a single child?
The deceased may make a testamentary disposition in favour of one child through a will or inheritance contract; however, the reserved shares of the other children and the surviving spouse cannot be infringed. If they are, the reserved-share holders may file an action for reduction.
If I reject the inheritance, does it pass to my children?
The descendants of the heir who rejected the inheritance will inherit, unless the deceased specifically appointed another heir. However, if all heirs reject the inheritance, the estate is liquidated under bankruptcy rules and, after creditors are paid, any remainder is distributed to the nearest legal heirs.
When is a will opened?
After the deceased’s death, the will is delivered to the civil court of peace, which opens it within one month. Known heirs and legatees are summoned to the hearing for the opening of the will.
What are the limitation periods in inheritance disputes?
An action for recovery of inheritance (miras sebebiyle istihkak davası, TMK Art. 637) must be brought within one year against a good-faith defendant and within twenty years against a bad-faith defendant. An action for reduction is limited to one year from the date the heir learned of the infringement and ten years from the opening of the will.
Need help with inheritance law?
At Çağlar Law & Consultancy in Antalya, we assist clients with obtaining certificates of inheritance, estate partition, drafting wills, rejection of inheritance, actions for reduction and partition actions.
Official sources: Turkish Civil Code No. 4721 (TMK) · e-Devlet (e-Government Portal)