Contribution Fee Calculation in Property Regime Liquidation (TMK article 227)

The regime of participation in acquired property (TMK art. 218 et seq.) is the legal property regime of those who got married after January 1, 2002. Contribution margin, value increase share and participation receivable accounts are of critical importance in case of divorce or termination of the regime.

Legal Framework

• TMK Article 227 - Share of increase in value: Contribution of the spouse to the acquisition, improvement or protection of a personal or acquired property belonging to the other.
• TMK Article 231 - Value of acquired goods:The total value of the acquired goods existing at the time the property regime ends, together with the values to be added.
• TMK Article 236 - Participation claim:The right of each spouse to receive half of the residual value of the other.

Contribution Account

Contribution is the monetary/labor contribution made by the spouse to the property of the other spouse. Calculation:

• Contribution amount / Initial value = Contribution rate.
• Current value × Contribution rate = Value increase share.

Supreme Court 8th HD — Established Approach

8. HD adopts the established principle of maintaining the ratio between "value on the date of contribution" and "value on the date of request" in the contribution calculation, giving a share of the increase in value of the property to the spouse, and not relying solely on the payment amount.

Application Example

Spouse A contributed 200,000 TL to the house purchased by spouse B. The value of the house on the purchase date is 1,000,000 TL, and the value on the request date is 5,000,000 TL.

• Contribution rate: 200,000 / 1,000,000 = 20%.
• Contribution on request date: 5,000,000 × 20% = 1,000,000 TL.

Burden of Proof

• The spouse who claims the contribution proves it.
• Bank transfers, receipts, checks, bills.
• Witness statement (auxiliary evidence).
• Labor value calculation for labor contribution.

Practical Considerations