When a person passes away, their assets (the estate) pass to the heirs designated by law. How the estate is divided is determined by the rules of statutory succession, any will or inheritance contract, and the provisions on reserved shares. In this guide, we cover every stage of dividing an inheritance.
Calculate your share: Use our inheritance share calculator to calculate for free the statutory inheritance share and reserved share of the spouse, children, parents, and siblings.
Who are the statutory heirs? (The parentelic system)
The Turkish Civil Code divides blood relatives into three parentelas (degrees). If there is an heir in an earlier parentela, the following parentela cannot receive a share of the inheritance:
- First parentela: The decedent's descendants — their children, or grandchildren if there are no children. Children receive equal shares; the share of a deceased child passes to that child's own children.
- Second parentela: Mother and father; if they are not living, siblings and the siblings' children.
- Third parentela: Grandparents and their descendants.
The surviving spouse is always an heir, regardless of which parentela is inheriting; the state becomes the heir of last resort only if there are no heirs at all.
The surviving spouse's inheritance share
The spouse's share varies depending on the parentela with which they inherit:
- If together with the decedent's children: 1/4 of the estate goes to the spouse, and the remainder to the children.
- If together with the parents (second parentela): 1/2 of the estate goes to the spouse.
- If together with the grandparents (third parentela): 3/4 of the estate goes to the spouse.
- If there are no blood relatives at all: the entire estate goes to the spouse.
Example: If the deceased leaves a spouse and two children, the spouse receives 1/4, and the remaining 3/4 is divided equally between the two children (3/8 each).
Reserved share and the action for reduction
Although a decedent may dispose of their property as they wish during their lifetime, certain heirs have a reserved share protected by law, which cannot be infringed upon. The reserved share rates are:
- For descendants, 1/2 of their statutory inheritance share,
- For each parent, 1/4 of their statutory inheritance share,
- For the surviving spouse, in some cases the entire statutory inheritance share, and in others 3/4 of it.
If the reserved share has been infringed upon by a will or by lifetime gifts, heirs with a reserved share may file an action for reduction to have these dispositions reduced to the legal limit.
Wills and inheritance contracts
Provided that they stay within the limits of the reserved shares, a person may leave part of their assets to whomever they wish by will or inheritance contract. The validity of a will depends on formal requirements; a handwritten will must be written entirely in the testator's own handwriting and bear a date and signature. Wills that violate formal requirements or the testator's capacity may be the subject of an annulment action.
Renunciation of inheritance
An inheritance passes along with the decedent's debts. If the estate is insolvent, an heir who does not wish to accept the inheritance may renounce it by applying to the civil court of peace with a written or oral statement within 3 months of learning of the death. If the deadline is missed, the inheritance is deemed accepted. If the decedent's insolvency is clearly evident, the inheritance is deemed renounced by operation of law.
Certificate of inheritance and division of the estate
Heirs obtain a certificate of inheritance (veraset ilamı) from the civil court of peace or a notary to prove their rights. The estate may be divided by agreement among the heirs. If no agreement can be reached, an action for dissolution of co-ownership (izale-i şuyu) is filed; if the property cannot be divided in kind, the court arranges division through sale.
Inheritance and tax
Persons who acquire property through inheritance are obliged to file an inheritance and transfer tax return. Filing deadlines and exemption amounts are set by legislation; evaluating both the legal and financial aspects together throughout the process helps prevent loss of rights and time.
Professional legal support
This article is for general informational purposes only and does not constitute legal advice; every dispute involves its own unique circumstances, and legislation may change over time. To avoid losing your rights and to manage your process correctly, we recommend consulting Avrasya Law Office. Kasım Ergün and his experienced team are by your side throughout litigation and advisory processes. To make an appointment at our Bakırköy office, you can visit our Contact page.
