Action for Reduction (Tenkis Davası)

An action for reduction (tenkis davası) is a lawsuit that allows certain heirs to have a decedent's dispositions reduced to the extent necessary to restore their reserved share (saklı pay), where that share has been impaired by a will, an inheritance contract, or gifts made during the decedent's lifetime. A person may dispose of their assets as they wish, but this freedom is limited so that it does not infringe on the share of heirs entitled to a reserved portion.

An action for reduction does not eliminate the disposition entirely; it only recovers the portion that exceeds the disposable share. In this respect, it differs from an action for sham transactions by the decedent (muris muvazaası), which is brought in cases where the true intention was concealed.

What is a reserved share, and who is entitled to one?

A reserved share is the portion of an inheritance that the decedent cannot remove through dispositions upon death or through lifetime transfers that are subject to reduction. Under Article 506 of the Turkish Civil Code, the reserved share ratios are as follows:

• For descendants: one half of the statutory inheritance share,
• For each parent: one quarter of the statutory inheritance share,
• For the surviving spouse: the entire statutory inheritance share if the spouse inherits together with descendants or the parental line, and three quarters in other cases.

The reserved share of siblings was abolished by an amendment made in 2007. Therefore, siblings cannot bring an action for reduction, even if they are statutory heirs. For a general calculation of your statutory shares, you can use our inheritance share calculator.

Which dispositions are subject to reduction?

An action for reduction may target two types of dispositions. The first is dispositions upon death, such as wills and inheritance contracts (TCC Art. 560). The second is the lifetime transfers listed in the law (TCC Art. 565). The main ones are:

• Transfers made to a statutory heir who has lost heir status on account of the inheritance share, as well as transfers of assets or releases from debt to descendants made without an obligation of return, and dowries and start-up capital given beyond what is customary,
• Transfers made for the purpose of settling inheritance rights before death (for example, payments in exchange for renouncing the inheritance),
• Gifts made by the decedent while reserving the right to revoke them freely, and gifts made within the year before death, other than customary presents,
• Transfers made by the decedent that are clearly intended to circumvent the reserved share rules.

The last item is the most debated in practice. Even a gift made many years before death may be subject to reduction if the intent to evade the reserved share rules is proven.

How is the reduction calculated?

To determine whether the reserved share has been impaired, the disposable portion must first be established. The law provides that this calculation is made based on the state of the estate on the day of the decedent's death (TCC Art. 507). The calculation roughly follows these steps:

1. The assets at the date of death are determined,
2. The decedent's debts, funeral expenses, the costs of sealing and inventorying the estate, and the three-month living expenses of persons who lived with and were supported by the decedent are deducted,
3. Lifetime transfers subject to reduction are added back to the estate (TCC Art. 508),
4. The reserved share of each heir entitled to one is calculated on the resulting net value,
5. If the value an heir has received is below their reserved share, reduction is sought for the difference.

Because this calculation requires an expert to determine the value of real estate and company shares, it is a technical review process in most cases.

Order of reduction

If there are multiple dispositions, reduction is carried out in a specific order: dispositions upon death are reduced first, and if these are insufficient, lifetime transfers are reduced. Among lifetime transfers, one starts with the most recent and works backward to the oldest; transfers to public legal entities and to associations and foundations serving the public benefit are reduced last (TCC Art. 570).

Time limits: one year and ten years

An action for reduction is subject to short forfeiture periods, and the right to sue lapses once the period expires (TCC Art. 571):

• One year from the date the heir entitled to a reserved share learns that their share has been impaired,
• In any case, ten years from the date the will is opened for wills, and from the opening of the succession for other dispositions.

A claim for reduction can, however, always be raised defensively as an objection. For example, when a legatee demands that the bequest be fulfilled, the heir entitled to a reserved share may raise an objection of reduction even if the time limit has expired. When the one-year period begins is often disputed, as it depends on proving the date of knowledge; therefore, it is important to act without delay.

Competent court and the litigation process

The court of first instance with subject-matter jurisdiction in an action for reduction is the civil court of first instance. In terms of territorial jurisdiction, the court of the decedent's last place of residence has exclusive jurisdiction (CCP Art. 11). The action is brought against the person who benefits from the disposition subject to reduction, that is, the legatee, the appointed heir, or the recipient of the gift. Since the claim for reduction is a personal right of each heir concerning their own reserved share, heirs may file suit separately; the participation of the other heirs in the case is not mandatory. In order to determine the amount to be reduced, all the assets and liabilities of the estate must be established; therefore, it is useful to list all known assets and transfers in the petition.

During the proceedings, the certificate of inheritance, land registry records, bank account statements, the will and its record of opening, gift contracts, and the expert report for valuation are the key evidence. As a rule, reduction may result in the subject property being shared in proportion to the reduction, or in payment of its value for assets that cannot be divided. Where a specific asset cannot be divided without loss of value, the law grants the recipient the option either to keep the asset by paying the value of the portion that must be reduced, or to claim the value of the disposable portion (TCC Art. 564).

Relationship with sham transactions by the decedent and points to note

In transactions that appear as a sale at the land registry but are in fact gifts, an action for sham transactions by the decedent comes up first; if the sham cannot be proven, the claim for reduction can be raised as an alternative claim. Building the litigation strategy from the outset so as to take both possibilities into account prevents the loss of time.

• Clarify whether you are an heir entitled to a reserved share and what your statutory share is,
• Record the date the will was opened and the date it was notified to you,
• Identify the transfers and gifts the decedent made in recent years using land registry and bank records.

Every case is unique; the size of the estate and the date and nature of the dispositions determine the outcome. Your specific situation should be assessed separately.

Our firm's support

In actions for reduction, we carry out a preliminary assessment of the reserved share calculation, identify dispositions subject to reduction through land registry and bank records, follow the expert examination, and, where necessary, build an alternative litigation strategy together with a claim for sham transactions by the decedent.