Inheritance Law in Turkey: Legal Heirs, Inheritance Shares and Reserved Portions
Upon a person’s death, the estate passes automatically to the heirs. However, who the heirs are, what share each of them receives, how the reserved portions of close relatives are protected where there is a will, and how the estate is divided are among the most frequently asked questions and the most common sources of dispute in practice.
This guide explains how inheritance is divided under the Turkish Civil Code (TCC): the statutory heirs and the parentelic system, the share of the surviving spouse, worked examples, reserved portions and the action for reduction, the certificate of inheritance, joint ownership of the estate, division by agreement or by court, the position of foreign heirs and the inheritance and transfer tax.
In Brief: Inheritance in Turkey
- The statutory heirs are the descendants, the parents and their descendants, the grandparents and their descendants, and the surviving spouse. If there is an heir in a closer class, the more remote class does not inherit.
- The surviving spouse receives 1/4 of the estate together with the children, 1/2 together with the parents’ class, 3/4 together with the grandparents’ class and the entire estate if there are no such heirs.
- A testator may distribute the estate by will, but the reserved portions of descendants, parents and the spouse are protected. An heir whose reserved portion is infringed may bring an action for reduction.
- Until division, the heirs own the estate jointly; division is made by agreement between the heirs or through a partition action.
- Under Turkish private international law, immovable property located in Turkey is inherited in accordance with Turkish law, regardless of the deceased’s nationality.
- The inheritance and transfer tax return must be filed within four months of a death occurring in Turkey.
Who Are the Statutory Heirs? The Parentelic System
Under the TCC, statutory inheritance is based on blood relationship and organised in classes (parentels). If there is even a single heir in a closer class, the next class does not inherit. Within the same class, heirs generally take equal shares.
First Class: Descendants (Article 495 TCC)
The deceased’s children, grandchildren and their descendants form the first class. Children inherit in equal shares. Where a child died before the deceased, that child’s descendants (the deceased’s grandchildren) take the child’s place by representation. Adopted children and children born outside marriage whose parentage has been established are also first-class heirs and receive equal shares with the other children.
Second Class: Parents and Their Descendants (Article 496 TCC)
If the deceased has no descendants, the heirs are the mother and father, each taking an equal share. If a parent died before the deceased, that parent’s descendants, namely the deceased’s siblings and their children, take the parent’s place.
Third Class: Grandparents and Their Descendants (Article 497 TCC)
If there are no heirs in the first and second classes, the deceased’s grandparents inherit. Those who died earlier are replaced by their descendants (uncles and aunts). Inheritance in the third class ends with the children of the grandparents.
The Surviving Spouse (Article 499 TCC)
The surviving spouse’s share depends on the class with which the spouse inherits:
- Together with descendants: 1/4 of the estate,
- Together with the parents’ class: 1/2 of the estate,
- Together with the grandparents and their children: 3/4 of the estate,
- If there are no heirs in these classes: the entire estate.
To inherit, the spouse must have been in a valid civil marriage at the time of death. A final divorce judgment ends the spouses’ inheritance rights. In addition, the surviving spouse’s participation claim arising from the matrimonial property regime is separated from the estate before division. If no statutory heir exists, the estate passes to the State (Article 501 TCC).
Worked Examples of Inheritance Shares
Spouse and Two Children
If the deceased leaves a spouse and two children, the spouse receives 1/4 of the estate and the remaining 3/4 is divided equally between the children, so each child receives 3/8. For example, in an estate worth TRY 4,000,000, the spouse receives TRY 1,000,000 and each child TRY 1,500,000.
Spouse, One Child and Two Children of a Predeceased Child
The spouse again receives 1/4. The remaining 3/4 is divided equally between the two branches: the living child receives 3/8, while the 3/8 share of the predeceased child passes equally to that child’s two children, so each grandchild receives 3/16.
Spouse and Parents
If the deceased has no children, the spouse receives 1/2 of the estate and the remaining 1/2 is divided equally between the mother and father, each receiving 1/4. If the father died earlier, his 1/4 share passes equally to the deceased’s siblings.
No Spouse and No Children
If the deceased leaves neither a spouse nor descendants, the entire estate passes to the parents or, if they died earlier, to the siblings and their children.
Wills, Reserved Portions and the Action for Reduction
A testator may distribute the estate differently from the statutory shares by means of a will or an inheritance contract. However, the law grants certain close relatives a reserved portion that the testator cannot touch. The testator may freely dispose only of the disposable portion remaining after the reserved portions. For the form requirements of a valid will and how a will can be challenged, see Making a Will in Turkey. Where the deceased transferred a property to one heir through a sham sale, see Muris Muvazaası in Turkey.
Reserved Portions (Article 506 TCC)
- Descendants: half (1/2) of their statutory share,
- Each parent: one quarter (1/4) of their statutory share,
- Surviving spouse: the entire statutory share when inheriting with descendants or the parents’ class, and three quarters (3/4) in other cases.
Siblings’ reserved portions were abolished by an amendment in 2007. Siblings may therefore be entirely excluded from the estate by will, even if they are statutory heirs.
Example: For a testator with a spouse and two children, the spouse’s reserved portion is 1/4 (the full statutory share) and each child’s reserved portion is 3/16 (half of 3/8). As the reserved portions total 5/8, the testator may freely dispose of 3/8 of the estate by will.
The Action for Reduction and Time Limits
An heir whose reserved portion has been infringed may bring an action for reduction to have the testator’s dispositions exceeding the disposable portion reduced to the extent necessary to satisfy the reserved portion. Under Article 571 TCC, the action must be brought within one year of learning that the reserved portion has been infringed and, in any event, within ten years from the opening of the will or, for other dispositions, from the opening of the succession.
Foreign Nationals and Inheritance in Turkey
Under Article 20 of the Turkish Code on Private International and Procedural Law, inheritance is generally governed by the national law of the deceased; however, immovable property located in Turkey is subject to Turkish law. As a result, a house or land in Turkey owned by a foreign national is inherited according to the statutory shares and reserved portions described above, even if a different law applies to the rest of the estate.
Foreign heirs may inherit property in Turkey, subject to the statutory rules on the acquisition of real estate by foreign nationals. The registration of inherited property in the land registry requires a certificate of inheritance, and documents issued abroad generally require an apostille and a sworn Turkish translation. Further information is available in our guide on the acquisition of real estate by foreigners in Turkey.
Certificate of Inheritance
For the heirs to deal with banks, land registries and other institutions, a certificate of inheritance showing who the heirs are and their shares must be obtained. Under Article 598 TCC, the certificate may be obtained from any notary or from the civil court of peace upon the request of the statutory heirs.
In cases involving foreign elements, a will, or incomplete civil registry records, the certificate is obtained from the civil court of peace. The certificate is valid until proven otherwise, and its annulment may be requested at any time if it is incorrect.
Joint Ownership of the Estate and Ways of Division
Until the estate is divided, the heirs own all assets and rights in the estate jointly (Article 640 TCC). During this period, the heirs may dispose of the estate only together; a single heir cannot sell a property in the estate without the consent of the others. As a rule, each heir may request division at any time (Article 642 TCC).
Division by Agreement
If the heirs agree, the estate may be divided by a written division agreement under Article 676 TCC. The heirs may also convert joint ownership into co-ownership so that each heir is registered in the land registry in proportion to their share.
Division by Court: The Partition Action
If the heirs cannot agree, the estate is divided through a partition action filed before the civil court of peace, following mandatory mediation. The court orders division in kind where possible and otherwise a sale. Under Law No. 7589 (the 12th Judicial Package), where a property was acquired entirely through inheritance and its co-owners are only heirs, the first auction is held only among the heir co-owners. Further details are explained in our guide on the partition of co-owned property in Turkey.
The Surviving Spouse’s Right to the Family Home
The surviving spouse may request that ownership of the family home and household goods be allocated to them, set off against their inheritance share (Article 652 TCC). Where there are justified reasons, a right of usufruct or residence may be granted instead of ownership.
Renunciation of an Indebted Estate
Heirs are personally liable for the debts of the deceased. If the estate is insolvent, the heirs may renounce the inheritance by applying to the civil court of peace within three months of learning of the death (Articles 605-606 TCC).
Inheritance and Transfer Tax
Assets and rights passing by death are subject to inheritance and transfer tax. For deaths occurring in Turkey, the tax return must be filed within four months of the date of death; a longer period applies where the death occurs abroad or the heirs live abroad. The tax assessed may be paid in six equal instalments over three years.
For 2026, an exemption of TRY 2,907,136 applies to the share of each child and of the spouse in inheritances by death, and TRY 5,817,845 to the spouse’s share where there are no children. The exemption amounts are updated every year.
Frequently Asked Questions
How is a father’s estate divided in Turkey?
If the mother is alive, she receives 1/4 of the estate and the remaining 3/4 is divided equally among the children. If she is not alive, the entire estate is divided equally among the children. There is no difference between the shares of sons and daughters.
Who inherits from a person without children?
The estate of a person without descendants is shared between the spouse and the parents: the spouse receives 1/2 and each parent 1/4. If a parent died earlier, that parent’s share passes to the deceased’s siblings.
Can a foreigner inherit property in Turkey?
Yes. Foreign nationals may inherit property in Turkey, subject to the statutory rules on the acquisition of real estate by foreigners. Immovable property located in Turkey is inherited according to Turkish law.
Can a parent leave everything to one child?
The testator may freely dispose only of the disposable portion. A will infringing the reserved portions of the other children is not void, but the heirs whose reserved portions are infringed may claim their shares through an action for reduction.
What happens if one heir refuses to sell?
If the heirs cannot agree, any heir may bring a partition action after mandatory mediation. The court orders either division in kind or a sale, with the proceeds distributed according to the shares.
Is there a time limit for dividing an estate?
As a rule, the request for division is not subject to a time limit; heirs may request partition at any time. However, the action for reduction, renunciation and the tax return are subject to statutory time limits.
Conclusion
In dividing an estate, it is important first to identify the statutory heirs and their shares correctly, to assess the effect of any will on the reserved portions, and not to miss the time limits for renunciation, the action for reduction and the tax return. If the heirs agree, division can be completed quickly by a division agreement; if not, a partition action is filed.
Yetkiner Law Firm provides legal support in İzmir in English, French and Turkish in inheritance matters, certificates of inheritance, actions for reduction, partition and other inheritance law matters, including cases involving foreign heirs. The firm can be reached through the channels on the contact page.
The information on this page has been prepared for general informational purposes and does not constitute legal advice. It is recommended to obtain legal support from a lawyer in specific cases.
