The Turkish Civil Code provides a detailed regulation regarding the sharing of inheritance between legal heirs and appointed heirs (TMK art.495 et seq.). All rights and debts of the testator (decedent) at the time of death are transferred to his heirs in accordance with the law. In this article, the sharing of legal heirs, the reserved share system and the reduction case are discussed.
Legal Inheritance (TMK art.495-501)
Legal heirs are those who are entitled to inheritance in the legally determined blood and marriage relationship. Turkish law has adopted the improved version of the class system. While there is a close group, a distant group cannot inherit.
First Estate — Lower Lineage
Children of the deceased and their descendants (grandchildren, great-grandchildren). The deceased child's share is transferred to his descendants (principle of succession).
The Second Estate — Parents and Their Descendants
If the deceased has no descendants, his parents inherit. If one of the parents dies, his share is transferred to his descendants (that is, the deceased's siblings and nephews).
The Third Estate — Great Parents and Their Descendants
If there is no first or second class, the grandparents and their descendants (uncle, uncle, aunt, and their children) will inherit.
Surviving Spouse (TMK article 499)
The surviving spouse has shares in varying proportions depending on which group he inherits from:
- With the first estate (lower lineage) → 1/4
- With the second class (parents and descendants) → 1/2
- With the third estate (grandparents) → 3/4
- If no legal heir is found → entire inheritance
State (TMK article 501)
If no legal heir is found, the inheritance remains with the state.
Inheritance After the Liquidation of the Property Regime
When one of the spouses dies, first the property regime is liquidated. In the regime of participation in acquired property, the surviving spouse has a participation claim on half of the acquired property of the deceased spouse. This receivable is independent of the inheritance sharing; It is paid first, the remaining amount is subject to inheritance.
Heirs with Hidden Shares (TMK article 505)
Reserved share is a certain proportion of the legal inheritance share that the testator cannot eliminate even with dispositions upon death (will, inheritance contract) or donations made during his/her lifetime. Heirs with reserved shares:
- Descent (children and grandchildren)
- Mother and father
- Surviving spouse
Important: Brothers were no longer reserved heirs with the TMK amendment in 2007.
Reserved Share Rates (TMK article 506)
- Descent: 1/2 of the legal inheritance share
- Parents (each): 1/4 of the legal inheritance share
- Surviving spouse:
- If he/she is a descendant or joint heir with parents → full legal share
- In other cases (only third estate or alone) → 3/4 of the legal share
Sample Calculation
If the deceased has a surviving spouse, 2 children and an inheritance totaling 1,000,000 TL:
- Spouse's legal share = 1/4 = 250,000 TL → reserved share = all = 250,000 TL
- Legal share of each child = (3/4) / 2 = 3/8 = 375,000 TL → reserved share = 3/8 × 1/2 = 3/16 = 187,500 TL
- Total reserved share = 250,000 + 2 × 187,500 = 625,000 TL
- Savings quorum (the portion that the deceased can save as he wishes by will) = 1,000,000 - 625,000 = 375,000 TL
Tenkis Case (TMK art.560-571)
Savings that exceed the reserved shares of the heirs with reserved shares (will or donation made during lifetime) are deducted in proportion to the reserved shares. The heir whose reserved share is damaged files a lawsuit for reduction.
Circumstances of the Case
Sorting (TMK article 570)
The reduction is made backwards, starting from the "death-related savings" first, then from the "most recent donation". In other words, the wills are discounted first, and if the wills are not sufficient, the last donations are reduced.
Timeout
- 1 year after learning that the reserved share was damaged
- In any case, 10 years from the date of death for a will or the date of making for a donation
Muris Collusion - Evasion of Property from Inheritance
Muris collusion is when the testator makes a transfer that is actually a donation, under the guise of a sale, in order to eliminate the reserved share rights of some of his heirs or exclude them from the estate. The Supreme Court 1st HD and Jurisprudence Unification Decision (1.4.1974, E. 1974/1, K. 1974/2) has created stable jurisprudence on this subject:
- The apparent sales contract is invalid due to collusion along with the hidden donation.
- Heirs with reserved shares may file a lawsuit for title deed cancellation and registration to determine the estate.
- It is not mandatory for the plaintiff to have a reserved share; All legal heirs can rely on collusion.
- It is not subject to statute of limitations; Evasion of property from inheritance can always be claimed.
Rejection of Inheritance (TMK article 605)
Legal and appointed heirs can reject the inheritance within 3 months from the date they learn about the death of the testator and that they are the heirs. If it is not rejected within the period, the inheritance is deemed to have been accepted. If the testator's inability to pay is clearly known or officially determined on the date of death, the inheritance is deemed to have been rejected (TMK article 605/2).
Dispute Resolution in Inheritance
- Inheritance certificate (certificate of inheritance): Obtained from the civil court of peace or notary.
- Inheritance determination case: It is opened in the civil court of peace; It is a precautionary measure.
- Sharing of inheritance (division) case: In cases where a sharing agreement cannot be made in the civil court of first instance.
- Tenkis case: Civil court of first instance.
- Cancellation/registration of title deed due to the collusion of the deceased: Civil court of first instance (where the real estate is located).
Practical Notes
Inheritance law is an area where the emotional burden of the parties is heavy and the legal consequences are irreversible. It is of great importance to manage disputes with the right strategy depending on the size of the estate and the number of heirs.