Inheritance Law

Parentela System in Turkish Succession Law, Inheritance Shares and Procedure in Termination of Co-Ownership Cases

April 23, 2026Adem Aras

THE PROCESS OF TRANSFER THROUGH INHERITANCE: LEGAL STEPS, TAX OBLIGATIONS, AND CURRENT COURT DECISIONS

INTRODUCTION

Inheritance law is one of the fundamental branches of Civil Law that regulates to whom, in what proportions, and through what procedures the property left behind by a person upon death will pass. However, in practice, the acquisition of heir status by law and the actual ability to dispose of the property elements subject to the estate do not occur simultaneously and automatically. With the opening of the inheritance, heirs, in accordance with the principle of universal succession, become entitled to the estate; however, for these rights to produce legal and practical consequences, a series of administrative and financial procedures must be completed in full.

This process begins primarily with the opening of the inheritance upon the testator's death and the determination of heirs; subsequently, it includes obtaining the inheritance judgment (inheritance certificate), filing the inheritance and transfer tax declaration, making necessary tax assessments and payments, obtaining certificates from municipalities stating the appraisal value and that there are no outstanding debts regarding real estate, and finally, completing the inheritance transfer procedures in the land registry. Incomplete or incorrect execution of any of these stages may result in the inability to transfer land registry ownership, administrative fines, or legal disputes that may arise in the future.

On the other hand, heirs are not always obligated to accept the inheritance. If the testator is insolvent or the estate produces adverse consequences for the heir, the institution of rejecting the inheritance is of great importance. The time period, procedure, and consequences of inheritance rejection must be carefully evaluated both in terms of substantive law and procedural law. In particular, the distinction between presumed rejection and actual rejection is one of the areas where errors are frequently made in practice, and Court of Cassation case law provides guidance on this matter.

Moreover, tax obligations hold an important place in the process of inheritance transfer. Inheritance and Transfer Tax is created through inheritance or gratuitous transfers, and the exception and exemption amounts, which are updated annually according to the revaluation rate, directly affect the tax burden of heirs. In this context, the exceptions granted in favor of spouses and descendants, the exemptions applied in gratuitous transfers, and the limits of the obligation to file a declaration should be addressed within the framework of current legislation and administrative practices.

In this article, all legal and administrative processes from the opening of the inheritance to the completion of land registry transfer, tax authority and municipal stages, the case of inheritance rejection and current exceptions and exemptions related to inheritance and transfer tax are examined in light of Court of Cassation and Council of State decisions, from a practical perspective. The aim is to bridge the gap between theoretical knowledge and bureaucratic reality in practice, thereby contributing to more predictable and sound management of the process for heirs and practitioners.

1. OBTAINING THE INHERITANCE CERTIFICATE AND ITS LEGAL NATURE

The first step in the process is obtaining the "Inheritance Certificate" (Inheritance Judgment) that shows who the heirs are and their inheritance shares. In accordance with Turkish Civil Code Article 598, this certificate can be obtained from Family Courts or notaries.

1.1. Foreign Elements and Deficiencies in Population Records

The authority of notaries to issue inheritance certificates is not unlimited. In situations involving foreign elements or deficiencies in population records, recourse to the courts is mandatory.

Current Judicial Approach:

The Court of Cassation emphasizes that the judge must observe the principle of ex officio investigation in cases concerning the issuance of inheritance certificates.

When it is determined that the testator actually existed but was not registered in the population records, the court must investigate who the heirs are... the inheritance certificate must be issued. It is undoubtedly true that the facts of the death of the testator not registered in the population records, the date of death, and who remained as heirs can be proven by all kinds of evidence.

7th Civil Chamber 2012/6186 Case, 2012/8888 Decision

2. REJECTION OF INHERITANCE AND THE PROBLEM OF INSOLVENT ESTATE

In cases where the testator's debts exceed the value of the property, heirs may resort to two methods to avoid being liable with their personal property:

Actual Rejection: Applying to the Family Court within 3 months from the date of death to reject the inheritance (Turkish Civil Code Article 606).
Presumed Rejection: Filing a lawsuit to establish that the estate is insolvent (Turkish Civil Code Article 605/2). This action is not subject to a time limitation.

7th Civil Chamber 2023/4851 Case, 2023/5694 Decision

Pursuant to the provisions of Article 605/2 of the Turkish Civil Code, requests for presumed rejection of inheritance (establishment that the estate is insolvent) are not subject to a time limitation, and it is immaterial whether the heirs are acting in good faith or bad faith.

3. THE TAX PROCESS: INHERITANCE AND TRANSFER TAX (ITT)

If heirs do not reject the inheritance, they must file a declaration with the Tax Authority within 4 months following the date of death.

3.1. Determination of the Tax Base and Exemptions (2026 Updated Table)

When calculating Inheritance and Transfer Tax, the legislature has exempted certain amounts from tax to protect heirs. These amounts are increased annually according to the revaluation rate. The following table shows the exception amounts effective as of January 1, 2026:

Category

Legal Basis

Description

Status/Amount

Household and Memorabilia Items

Article 4/a

Personal belongings, family memorabilia, and household items belonging to the testator are completely exempt from tax.

Completely Exempt

Inheritance Share Exception (Children and Spouse)

Article 4/b

The portion of the inheritance share that is exempt from tax for each child (including adopted children) and spouse.

2,907,136 TL

Inheritance Share Exception (Spouse Only)

Article 4/b

If the testator has no children (descendants) and only the spouse is an heir, this is the exempt amount for the spouse's share.

5,817,845 TL

Gratuitous Transfers (Gift/Donation)

Article 4/d

The exemption applied in transfers that occur gratuitously (through gift) outside of inheritance.

66,935 TL

Lottery and Raffle Winnings

Article 4/e

The exempt amount applied for prizes won in competitions and raffles.

66,935 TL

Trousseau and Dowry

Article 4/c

Gifts, outfits, and dowry given according to custom and tradition (excluding real estate).

Completely Exempt

Widow and Orphan Pensions

Article 4/g

Pensions and bonuses paid from retirement funds and social security institutions.

Completely Exempt

Note: The monetary limits in the table have been determined for 2026 in accordance with the General Circular of the Inheritance and Transfer Tax Law issued by the Ministry of Treasury and Finance.

3.2. Status of Unfinished Constructions

Real estate for which the testator entered into a construction contract in exchange for land share but which has not yet been completed are valued not on the basis of land value but on the basis of the right to delivery in finished condition.

...the calculation must be made according to the real estate tax value when the portions that are not in the land status on the date the inheritance is opened are completed.

COUNCIL OF STATE TAX LITIGATION CHAMBERS 2021/832 Case, 2023/228 Decision

4. LAND REGISTRY PROCESS AND TRANSFER

The Land Registry Office is approached with the "Certificate of Non-Attachment" obtained from the Tax Authority. In accordance with Additional Article 1 of the Land Registry Law, heirs may request registration as joint ownership. If no action is taken within 2 years, the Land Registry Office may apply to the court.

LAND REGISTRY LAW - Additional Article 1

If the inheritance transfer is not completed in the land registry within a maximum of two years from the date of death, the land registry office may apply to the court for the issuance of an inheritance certificate.

https://www.mevzuat.gov.tr

5. DISPUTES AND REMEDIES

5.1. Determination of Estate and Testator Fraud

If heirs do not know the estate, they may file a "Determination of Estate" action. Additionally, sales made by the testator for the purpose of concealing property may be annulled through a "Testator Fraud" action. The Court of Cassation notes that fraud actions are not subject to the statute of limitations (1st Civil Chamber 2010/8650 Case).

CONCLUSION

The process of inheritance transfer, when managed correctly and timely with its legal and administrative stages, is a critical process that prevents heirs from losing their rights and facing unnecessary financial burdens. In particular, the initial steps to be taken following the opening of the inheritance are determinative in terms of acceptance or rejection of the inheritance, tax declaration, and land registry procedures. Negligence or delays at this stage may lead not only to bureaucratic setbacks but also to legal and financial consequences that are difficult to remedy.

As of 2026, the increase in the inheritance and transfer tax exemption per inheritance share to 2,907,136 TL provides an extremely important advantage in practice. Through this exemption, particularly in the case of medium-sized properties, many heirs are able to complete inheritance transfer procedures without paying inheritance and transfer tax or with only a symbolic level of tax burden. However, it should not be forgotten that this exemption is not applied automatically; it must be requested through a correct, complete, and timely inheritance and transfer tax declaration. In case of incorrect declaration, incomplete notification, or failure to file a declaration on time, not only may the opportunity to benefit from the exemption be lost, but also heirs may face penalties for non-compliance and tax evasion.

However, in situations where there is a possibility that the testator is insolvent, heirs must also act with caution. In accordance with the Turkish Civil Code, inheritance is deemed to have been accepted by law unless explicitly rejected by the heir; this situation may result in the heir becoming liable with their personal property for the estate's debts. For this reason, in cases where there is suspicion of an insolvent estate, it is vital for heirs to resort to the rejection of the inheritance within the three-month legal period or, where necessary, to establish the presence of the conditions for presumed rejection. Otherwise, due to the inheritance being deemed to have been actually accepted, legal proceedings and enforcement proceedings may arise against heirs with respect to both public debts and private claims.

In conclusion, the effective use of tax exemptions in the process of inheritance transfer, careful observation of statutory time periods, and correct analysis of the financial situation of the estate are indispensable for the protection of the interests of heirs. Conducting this process under the guidance of expert lawyers in light of current legislation and court decisions is of great importance both for ensuring legal security and for preventing disputes that may arise in the future.

SOURCES

A. Legislation (Laws)

Law No. 4721, Turkish Civil Code (Matters concerning the passage of inheritance, inheritance certificate, rejection of inheritance, and presumed rejection)

https://www.mevzuat.gov.tr/File/GeneratePdf?mevzuatNo=4721&mevzuatTur=1&mevzuatTertip=5

Law No. 7338, Inheritance and Transfer Tax Law (Tax liability, exceptions, and exemptions)

https://www.mevzuat.gov.tr/File/GeneratePdf?mevzuatNo=7338&mevzuatTur=1&mevzuatTertip=3

Law No. 2644, Land Registry Law (Inheritance transfer procedures and time limits)

https://www.mevzuat.gov.tr/File/GeneratePdf?mevzuatNo=2644&mevzuatTur=1&mevzuatTertip=3

B. Judicial Decisions (Case Law)

Inheritance Certificate and Ex Officio Investigation Principle:

7th Civil Chamber 2012/6186 Case, 2012/8888 Decision

Presumed Rejection of Inheritance and Time Limitation:

7th Civil Chamber 2023/4851 Case, 2023/5694 Decision

Appropriation of Estate and Loss of Right to Reject:

7th Civil Chamber 2021/1573 Case, 2021/3721 Decision