Turkish Inheritance Law: Complete Guide 2026

Turkish inheritance law governs the transfer of a deceased person's assets, rights, and obligations to their heirs. Regulated primarily by Articles 495 through 682 of the Turkish Civil Code (Turk Medeni Kanunu, Law No. 4721), the Turkish inheritance system combines elements of continental European civil law traditions with provisions specific to Turkey's legal culture. Understanding how inheritance works in Turkey is essential for both Turkish citizens and foreign nationals who own assets in the country or have family connections that may give rise to inheritance claims.

The Turkish inheritance system is built on several foundational principles. Legal heirs are determined by statute based on their family relationship to the deceased, and their shares are prescribed by law. The testator (the person making a will) has the freedom to dispose of a portion of their estate by will, but this freedom is limited by reserved share (sakli pay) protections that guarantee certain close relatives a minimum inheritance. The estate passes to the heirs as a universal succession -- meaning the heirs acquire not only the assets but also the debts of the deceased.

This guide provides a comprehensive examination of Turkish inheritance law as of 2026. We cover the determination of legal heirs and their shares, the surviving spouse's rights, reserved shares and the testator's disposable portion, the types of valid wills, the probate process, the rejection of inheritance, estate division procedures, inheritance tax obligations, the rights of foreign nationals, and the international private law aspects of cross-border inheritance. The full text of the relevant legislation is available at mevzuat.gov.tr.

Our firm, located in Kadikoy, Istanbul, assists individuals and families with all aspects of inheritance law, from estate planning and will preparation to probate proceedings and inheritance disputes. Contact us at +90 531 500 03 76 for guidance on your specific situation.

Legal Heirs Under Turkish Inheritance Law (TMK 495-501)

Turkish inheritance law determines legal heirs through a parentelic system (zumre sistemi) that organizes relatives into ordered groups based on their relationship to the deceased. The system operates on the principle that closer relatives exclude more distant ones, and within each group, the distribution follows specific rules. Understanding the parentelic system is fundamental to determining who inherits and in what proportion.

The first group (birinci zumre) consists of the deceased's descendants -- children and, by representation, grandchildren and further descendants. If the deceased has children, they share the estate equally. If a child has predeceased the testator, that child's share passes to their own descendants by right of representation (halefiyet). For example, if the deceased had three children, one of whom predeceased leaving two grandchildren, the estate would be divided into thirds, with one-third going to each surviving child and the remaining third divided equally between the two grandchildren.

The second group (ikinci zumre) comes into play only if the deceased has no descendants. This group consists of the deceased's parents and, by representation, their descendants (the deceased's siblings, nieces, and nephews). If both parents survive the deceased, they share the estate equally. If one parent has predeceased, that parent's share passes to their other descendants -- the deceased's siblings. If a sibling has also predeceased, their share passes to their descendants by representation.

The third group (ucuncu zumre) consists of the deceased's grandparents and their descendants. This group is called to inherit only if there are no heirs in the first or second group. The fourth and further groups do not exist under Turkish law; if there are no heirs in any of the three groups and no surviving spouse, the estate passes to the State (Hazine).

Inheritance Shares of Legal Heirs

The shares of legal heirs are fixed by statute and depend on which group is called to inherit and whether there is a surviving spouse. Within each group, the estate is divided equally among heirs of the same degree. The principle of representation ensures that the descendants of a predeceased heir step into that heir's position and share the predeceased heir's portion.

For example, when the deceased leaves a surviving spouse and children: the children collectively receive three-quarters of the estate (divided equally among them), and the surviving spouse receives one-quarter. When the deceased leaves a surviving spouse and parents (but no children): the parents collectively receive one-half, and the surviving spouse receives one-half. When the deceased leaves a surviving spouse and grandparents (but no children or parents): the grandparents collectively receive one-quarter, and the surviving spouse receives three-quarters.

Status of Adopted Children and Children Born Out of Wedlock

Under Turkish law, adopted children have the same inheritance rights as biological children. An adopted child is treated as a descendant of the adoptive parent for inheritance purposes and inherits on equal terms with biological children. However, the adopted child also retains inheritance rights from their biological parents unless those rights have been terminated by operation of law.

Children born out of wedlock whose paternity has been established through recognition or a court judgment of paternity have the same inheritance rights as children born within marriage. This equal treatment applies regardless of when the paternity was established, provided it was established before the inheritance opens (before the death of the parent).

Rights of the Surviving Spouse

The surviving spouse occupies a unique position in Turkish inheritance law. Unlike other heirs, the surviving spouse inherits alongside whichever group of relatives is called to succeed, and their share varies depending on which group that is. The surviving spouse's inheritance rights are independent of the matrimonial property regime, meaning they receive their inheritance share in addition to any entitlements arising from the dissolution of the matrimonial property regime upon death.

When the surviving spouse inherits alongside the first group (descendants), they receive one-quarter of the estate. When inheriting alongside the second group (parents and their descendants), the surviving spouse receives one-half. When inheriting alongside the third group (grandparents and their descendants), the surviving spouse receives three-quarters. If there are no heirs in any of the three groups, the surviving spouse inherits the entire estate.

In addition to their inheritance share, the surviving spouse is entitled to claim their share under the matrimonial property regime. For marriages subject to the participation in acquired property regime (the default regime for marriages after January 1, 2002), the surviving spouse can claim half of the deceased spouse's net acquired property (edinilmis mal) before the estate is distributed to the heirs. This claim reduces the size of the estate available for distribution among all heirs, including the surviving spouse in their capacity as an heir.

The surviving spouse also enjoys certain protective rights under Turkish law, including the right to request the transfer of ownership or usufruct over the marital home and household goods (Article 652 TCC). This provision ensures that the surviving spouse is not forced out of their home immediately after the death of their partner.

Reserved Shares (Sakli Pay) and the Disposable Portion

Turkish inheritance law protects certain close relatives from being disinherited through the mechanism of reserved shares (sakli pay). Reserved share heirs are guaranteed a minimum portion of the estate that the testator cannot dispose of through a will or lifetime gifts. The remainder of the estate, after accounting for reserved shares, constitutes the testator's freely disposable portion (tasarruf edilebilir kisim), which can be distributed according to the testator's wishes.

Under the Turkish Civil Code, the reserved share heirs and their respective reserved shares are as follows: for descendants, the reserved share is one-half of their legal inheritance share. For parents, the reserved share is one-quarter of their legal inheritance share. For the surviving spouse, the reserved share is one-half of their legal inheritance share, regardless of which group of relatives they inherit alongside. Siblings and more distant relatives do not have reserved share protection.

The disposable portion is calculated by subtracting the total reserved shares from the estate. The testator is free to distribute the disposable portion to any person or entity through a will, including persons who are not legal heirs. If the testator's dispositions exceed the disposable portion and encroach upon reserved shares, the aggrieved reserved share heirs can file a reduction action (tenkis davasi) to reclaim their reserved portions.

For example, if the deceased leaves a surviving spouse and two children, the legal shares would be one-quarter for the spouse and three-eighths for each child (three-quarters divided by two). The reserved shares would be one-eighth for the spouse (half of one-quarter) and three-sixteenths for each child (half of three-eighths). The total reserved shares would be one-eighth plus three-sixteenths plus three-sixteenths, equaling one-half of the estate. The testator would therefore be free to dispose of the remaining one-half through a will.

Disinheritance Under Turkish Law

Under limited circumstances, a testator may disinherit a reserved share heir. Article 510 of the TCC permits disinheritance if the heir has committed a serious crime against the testator or a close relative of the testator, or if the heir has seriously failed in their family law obligations toward the testator. Disinheritance must be stated in the will and the grounds must be specified. If the disinherited heir contests the disinheritance, the burden of proving the grounds falls on the party who benefits from the disinheritance.

If the disinheritance is upheld, the disinherited heir's share passes to the other heirs as if the disinherited heir had predeceased. If the disinheritance is overturned (because the grounds were insufficient or unproven), the heir receives at least their reserved share.

Types of Wills Under Turkish Law

Turkish law recognizes three types of wills, each with specific formal requirements that must be strictly observed for the will to be valid. Failure to comply with the formal requirements renders the will invalid, which can have devastating consequences for the testator's estate plan. Understanding the requirements for each type of will is essential for anyone contemplating estate planning under Turkish law.

The handwritten will (el yazili vasiyetname) under Article 538 of the TCC is the simplest form. The testator must write the entire text of the will in their own handwriting -- typewritten or printed wills are not valid as handwritten wills. The will must include the date (day, month, and year) and the testator's signature. No witnesses are required. The handwritten will is popular due to its simplicity and privacy, but it carries risks: it may be lost, destroyed, or contested on grounds of authenticity or the testator's mental capacity.

The official will (resmi vasiyetname) under Article 532 of the TCC is prepared before an authorized official -- typically a notary public, but also potentially a judge or another authorized person -- in the presence of two witnesses. The testator declares their wishes to the official, who drafts the will. The testator reads and confirms the document, and both the testator and the witnesses sign it. The witnesses attest that the testator appeared to be of sound mind and acting of their own free will. The official will provides greater security against loss and challenges to authenticity.

The oral will (sozlu vasiyetname) under Article 539 of the TCC is available only in extraordinary circumstances where the testator is unable to make a handwritten or official will -- for example, in cases of imminent death, during wartime, or following a natural disaster. The testator declares their wishes orally to two witnesses, who then record the declaration in writing and submit it to a court as soon as possible. The oral will expires if the testator survives the extraordinary circumstances and subsequently has the opportunity to make a will in one of the other two forms.

Inheritance Agreements

In addition to wills, Turkish law recognizes inheritance agreements (miras sozlesmesi) under Article 545 of the TCC. An inheritance agreement is a contract between the testator and an heir or third party regarding the future inheritance. These agreements can take two forms: a positive inheritance agreement, in which the testator promises the estate or a portion of it to a specific person, and a negative inheritance agreement (renunciation agreement), in which a prospective heir renounces their future inheritance rights in exchange for compensation or without compensation.

Inheritance agreements must be concluded in the form of an official will -- that is, before a notary public or authorized official with two witnesses. They are binding on the parties and can only be revoked by mutual agreement or under specific statutory grounds.

The Probate Process in Turkey

When a person dies in Turkey, the estate must go through a probate process to identify the heirs, determine their shares, and facilitate the transfer of assets. The probate process in Turkey involves several stages, beginning with the issuance of a certificate of inheritance (veraset ilami or mirascilik belgesi) and culminating in the actual division and transfer of estate assets.

The certificate of inheritance is a court document that identifies the deceased's legal heirs and their respective shares. It is issued by the civil court of peace (sulh hukuk mahkemesi) upon application by any heir. The application requires the submission of the deceased's civil registry records, the applicant's identification, and information about the family relationships. In straightforward cases where there is no will and no dispute about the identity of the heirs, the certificate can be issued relatively quickly -- often within a few weeks.

If the deceased left a will, the will must be deposited with the court for opening and reading (vasiyetnamenin acilmasi). The court notifies all legal heirs and beneficiaries of the will's contents. If the will is contested, the court must resolve the contest before the estate can be distributed. Will contests may be based on formal deficiencies, lack of testamentary capacity, undue influence, fraud, or violation of reserved shares.

Once the certificate of inheritance is issued and any will contests are resolved, the heirs can proceed with the division and transfer of estate assets. This process may involve the transfer of real property title deeds at the land registry office, the distribution of bank accounts and financial assets, and the assignment of movable property. If the heirs cannot agree on the division, any heir may petition the court for a judicial partition (ortakligin giderilmesi davasi).

Estate Administration and Executors

Turkish law allows the testator to appoint an executor (vasiyeti yerine getirme gorevlisi) in their will. The executor is responsible for administering the estate, paying the deceased's debts, distributing assets according to the will, and generally ensuring that the testator's wishes are carried out. The executor has broad powers but operates under the supervision of the court and must render an account of their administration.

If no executor is appointed and the estate requires active administration -- for example, because there are ongoing business operations, complex financial holdings, or disputes among the heirs -- the court may appoint an estate administrator (tereke yoneticisi) at the request of any heir or creditor.

Rejection and Acceptance of Inheritance

A fundamental principle of Turkish inheritance law is that heirs are not compelled to accept an inheritance. Since the estate includes not only assets but also the deceased's debts and obligations, an inheritance may represent a net liability rather than a benefit. For this reason, Turkish law provides heirs with the right to reject (reddetmek) the inheritance.

An heir may reject the inheritance by filing a declaration with the civil court of peace within three months of learning of the death and of their status as an heir. The rejection must be unconditional and complete -- an heir cannot accept certain assets while rejecting others, or accept the inheritance subject to conditions. Once filed, the rejection is irrevocable.

When an heir rejects the inheritance, their share passes to the remaining heirs as if the rejecting heir had predeceased the testator. For example, if one of three children rejects the inheritance, the estate is divided equally between the remaining two children. If all heirs in the first group reject, the inheritance passes to the second group.

Turkish law also provides for a presumption of rejection in cases where the estate is over-indebted (borca batik tereke). Under Article 605 of the TCC, if the estate's debts manifestly exceed its assets at the time of death, the inheritance is presumed to be rejected by operation of law. In this case, heirs who wish to accept the inheritance must make an affirmative declaration of acceptance within the three-month period.

Official Liquidation of the Estate

Any heir may request the court to order an official liquidation (resmi tasfiye) of the estate before deciding whether to accept or reject the inheritance. During the official liquidation process, the court appoints a liquidator who inventories all assets and debts, notifies creditors, and prepares a comprehensive accounting of the estate. Based on the liquidation results, the heirs can make an informed decision about acceptance or rejection. This mechanism is particularly valuable when the solvency of the estate is uncertain.

The official liquidation process protects heirs from inadvertently assuming debts that exceed the estate's assets. It also protects the deceased's creditors by ensuring a systematic and transparent process for the identification and payment of debts.

Division of the Estate Among Heirs

Once the heirs are determined and the inheritance is accepted, the estate must be divided among the heirs according to their respective shares. The division can be accomplished either through voluntary agreement among the heirs or through a judicial partition ordered by the court.

Voluntary division occurs when all heirs agree on how to distribute the estate assets. This agreement can be reached informally or through a formal partition agreement (taksim sozlesmesi). The agreement should address all estate assets, including real property, bank accounts, investments, vehicles, personal property, and any business interests. For real property, the transfer must be registered at the land registry office, and for bank accounts, the banks require a copy of the certificate of inheritance and the partition agreement.

If the heirs cannot agree on the division, any heir may petition the civil court of peace for a judicial partition (ortakligin giderilmesi davasi). In a judicial partition, the court may order that the assets be physically divided among the heirs (aynen taksim) if such division is possible without significant loss of value, or that the assets be sold at public auction (satis yoluyla taksim) with the proceeds distributed among the heirs according to their shares.

Courts generally prefer physical division over sale when it is practicable. For example, if the estate includes multiple parcels of real property of comparable value, the court may assign one parcel to each heir. However, if the estate consists of a single indivisible asset -- such as a single apartment or a business -- the court will typically order a sale. Any heir may exercise a pre-emption right to purchase the asset at the auction price.

Equalization of Lifetime Gifts

Under Article 669 of the TCC, certain lifetime gifts made by the deceased to heirs are subject to equalization (denklestrirme) in the division of the estate. Gifts made as dowry, establishment capital, debt forgiveness, or similar transfers to heirs during the deceased's lifetime are considered advances on the heir's inheritance share and must be accounted for in the division. The heir who received the lifetime gift must either bring the value of the gift back into the estate for division or accept a corresponding reduction in their inheritance share.

Equalization applies unless the deceased expressly exempted the gift from equalization in the gift document or in their will. This mechanism ensures fairness among heirs and prevents one heir from receiving a disproportionate share through a combination of lifetime gifts and inheritance.

Inheritance Tax in Turkey

Turkey imposes an inheritance and gift tax (veraset ve intikal vergisi) on the transfer of assets upon death. The tax is governed by the Inheritance and Gift Tax Act (Law No. 7338) and is administered by the tax office (vergi dairesi) of the deceased's last place of residence. Understanding the tax obligations associated with inheritance is essential for heirs, as failure to comply with filing and payment deadlines can result in penalties and interest.

The inheritance tax is progressive, with rates ranging from 1% to 30% depending on the value of the inherited assets. For inheritance (as opposed to gratuitous transfers between living persons), the rates range from 1% to 10% under the applicable schedule. The tax base is the net value of the estate after deducting the deceased's debts and funeral expenses. Certain exemptions apply: a basic exemption amount is set each year and is updated for inflation. The surviving spouse and children benefit from higher exemption thresholds compared to other heirs.

The inheritance tax declaration (veraset ve intikal vergisi beyannamesi) must be filed within four months of the date of death if the death occurred in Turkey, or within six months if it occurred abroad. The tax is assessed by the tax office based on the declaration and is payable in biannual installments over three years (six installments total). Late filing or payment results in penalties and interest at the statutory rate.

Certain categories of assets are exempt from inheritance tax or subject to reduced rates, including life insurance proceeds (up to specified limits), assets transferred to public institutions, and certain agricultural properties. Heirs should consult with a tax professional or attorney to ensure compliance with their tax obligations and to take advantage of any applicable exemptions.

Valuation of Estate Assets for Tax Purposes

The valuation of estate assets is critical for determining the tax liability. Real property is valued at its declared value (beyan degeri) or, if challenged by the tax office, at its market value as determined by expert appraisal. Bank accounts and financial investments are valued at their balance as of the date of death. Vehicles, personal property, and business interests are valued at their fair market value. Foreign currency and precious metals are converted to Turkish Lira at the exchange rate prevailing on the date of death.

Disputes about valuation are common, particularly regarding real property and business interests. Heirs who believe that the tax office has overvalued their inherited assets can file objections and, if necessary, initiate litigation before the tax court.

Inheritance Rights of Foreign Nationals in Turkey

Foreign nationals can inherit both movable and immovable property in Turkey, subject to certain restrictions. Understanding these restrictions is essential for foreign nationals who have family in Turkey, who own Turkish assets, or who may inherit from Turkish citizens.

For movable property (bank accounts, vehicles, shares, personal property), there are generally no restrictions on inheritance by foreign nationals. The heir's right to inherit movable property in Turkey is governed by the applicable inheritance law (which may be Turkish law or the law of the deceased's nationality, depending on the international private law rules) and is not subject to reciprocity or nationality-based restrictions.

For immovable property (real estate), the situation is more complex. Turkey applies the principle of reciprocity for foreign ownership of real property: citizens of countries that allow Turkish citizens to own real property in their territory can own real property in Turkey. Additionally, there are restrictions on foreign ownership in military zones, security zones, and certain rural areas under the Military Forbidden Zones and Security Zones Act. Foreign nationals who inherit real property in restricted areas may be required to sell the property within a specified period.

There are also quantitative limits on foreign ownership of real property in Turkey. A foreign natural person may acquire up to 30 hectares of immovable property in Turkey (subject to possible increases by presidential decree), and foreign ownership in any given district may not exceed 10% of the district's surface area. These limits are unlikely to affect individual inheritance cases but may be relevant for large landholdings.

International Private Law Aspects of Inheritance

When an inheritance case involves international elements -- such as a foreign national dying in Turkey, a Turkish citizen dying abroad, or an estate that includes assets in multiple countries -- questions of applicable law and jurisdiction arise. Turkey's International Private and Procedural Law Act (Law No. 5718) provides the framework for resolving these questions.

Under Turkish international private law, the law applicable to inheritance is the national law of the deceased at the time of death (Article 20 of Law No. 5718). This means that if a German citizen dies owning property in Turkey, German inheritance law governs the succession to that property as a matter of Turkish conflict of law rules. However, the application of foreign law is subject to the Turkish public policy exception, and certain mandatory provisions of Turkish law may apply regardless of the applicable foreign law.

Turkish courts have jurisdiction over inheritance cases if the deceased was a Turkish citizen, if the deceased was habitually resident in Turkey at the time of death, or if estate assets are located in Turkey. When assets are located in multiple countries, separate inheritance proceedings may be necessary in each country, and the coordination of these proceedings requires careful legal planning.

Common Inheritance Disputes and Litigation

Inheritance disputes are among the most common types of civil litigation in Turkey. The emotional dynamics of family relationships, combined with the financial stakes involved, frequently lead to conflicts that cannot be resolved without judicial intervention. Understanding the most common types of inheritance disputes helps potential litigants assess their situations and plan their legal strategies.

The reduction action (tenkis davasi) is filed by a reserved share heir whose reserved share has been violated by the testator's dispositions. This action challenges wills, inheritance agreements, or lifetime gifts that encroach upon the reserved share. The action must be filed within one year of learning of the violation and in any event within ten years of the death. The court reduces the offending dispositions proportionally until the reserved share is restored.

The annulment of a will action (vasiyetnamenin iptali davasi) challenges the validity of a will on grounds such as lack of testamentary capacity (the testator was not of sound mind), formal deficiencies (the will does not comply with the required formalities), undue influence, fraud, or duress. This action must be filed within one year of learning of the will and the ground for annulment, and in any event within twenty years of the opening of the will.

The action for determination of heirship (mirascilik belgesinin iptali ve yeni mirascilik belgesi verilmesi davasi) is used when the certificate of inheritance is disputed -- for example, when a previously unknown heir emerges, when a person listed as an heir is not in fact entitled to inherit, or when the shares stated in the certificate are incorrect. This action is available at any time and is not subject to a statute of limitations.

Equalization and Accounting Actions

Equalization disputes arise when heirs contest whether lifetime gifts made by the deceased to one heir should be brought back into the estate for purposes of division. The heir who received the gift may argue that the deceased expressly exempted it from equalization, while other heirs may contend that no such exemption was made. These disputes often involve the interpretation of gift documents, correspondence, and the deceased's expressed intentions.

Accounting actions may be brought when one heir has been managing estate assets on behalf of all heirs and is suspected of mismanagement, self-dealing, or concealment. These actions seek a full accounting of the managing heir's administration and, where appropriate, compensation for any losses caused by their misconduct.

Estate Planning Under Turkish Law

Effective estate planning can prevent inheritance disputes, minimize tax liability, and ensure that the testator's wishes are carried out. Turkish law provides several tools for estate planning, including wills, inheritance agreements, lifetime gifts, and the establishment of foundations (vakif). The choice of tools depends on the testator's family situation, the nature and value of their assets, their objectives, and any international considerations.

Preparing a will is the most fundamental estate planning step. A well-drafted will can distribute the disposable portion according to the testator's wishes, appoint an executor to manage the estate administration, provide for specific legacies to individuals or organizations, and establish conditions or charges on inheritances. The will should be prepared with the assistance of legal counsel to ensure compliance with formal requirements and to avoid provisions that could be challenged or invalidated.

Lifetime gifts can be used strategically to transfer assets before death, thereby reducing the size of the estate and potentially achieving tax benefits. However, lifetime gifts must be carefully planned to avoid violating reserved shares (as gifts that encroach upon reserved shares can be clawed back through a reduction action) and to comply with gift tax obligations.

For individuals with assets in multiple countries, coordinated estate planning across jurisdictions is essential. Different countries apply different conflict of law rules, and a disposition that is valid under one country's law may be invalid under another's. An estate plan that addresses the international dimensions of the estate can prevent costly and time-consuming multi-jurisdictional litigation.

Frequently Asked Questions About Turkish Inheritance Law

Inheritance matters are among the most significant legal issues individuals face, affecting family relationships and financial security for generations. Proper estate planning and knowledgeable legal counsel can prevent disputes and ensure that your wishes are honored. For further information, visit our homepage or contact our office directly.