Who are the Legal Heirs in Turkey?

It is important to whom the property of the deceased will pass because these people can make transactions related to inheritance sharing. The Turkish inheritance law legislation uses a system called the group system for entitlement to inheritance. According to this;

• If the descendants of the deceased, their children, grandchildren, etc., are alive, the inheritance goes to them. The descendants of the deceased do not inherit.
• If the descendant is not alive, then the inheritance goes to the second class, that is, to the upper lineage. For this reason, the deceased’s parents and, if they are not alive, the deceased’s siblings and nephews are entitled to inherit.
• If no one from the second group is alive, the inheritance will go to the third group. In other words, it will be left to the grandparents of the deceased person, and if they are not alive, to the uncles and aunts of the deceased.
• If the deceased is not alive, the inheritance remains with the State.

The spouse of the deceased person is excluded from all these groups. In other words, no matter which group the inheritance is shared, the spouse gains a share from the inheritance and becomes the heir. Of course, these are the legal heirs. Apart from this, the deceased may appoint other people as heirs. In this case, if there is no obstacle, they are entitled to the inheritance as the appointed heir.

In fact, the spouse is the determining factor here. If the spouse is not alive, this equal share is directly shared between the group that has the right to do so. We will discuss the issue of the spouse’s inheritance later.

Inheritance Right of the Child Still in the Womb

The baby in the mother’s womb is called a fetus and must be born alive to have some legal rights. A right-born baby has the right to have rights retrospectively from the mother’s womb. In this respect, if the spouse is pregnant when the deceased dies, that baby has a right to the inheritance like his other siblings, even though the baby has not been born. In this case, the birth of the baby is waiting to share the heritage. If the baby is not born alive, the result will be as if he never got the right to inheritance.

Inheritance Right of Unmarried Spouse

The most important condition for the spouse to obtain the right of inheritance is to be a spouse with an official marriage bond in the sense of the Turkish Civil Code. In this regard, it is not possible for a person who is not legally married to receive a right from inheritance. However, this situation can be overcome with some procedures while the deceased is alive. The person can appoint his non-married spouse as heir while alive. Or until the death contract, etc. he may bequeath a certain property to them. The inheritance right of the spouse who is not in a civil marriage can only be achieved in this way.

Inheritance of the Child and Adoption Born out of Wedlock

If the deceased has adopted someone, this adopted person becomes the heir. However, an adopted son can be an heir only if the deceased has adopted him. In other words, if the adopter’s father is dead and the adopter is not alive, he cannot qualify as an adopted grandchild. The adopted person is entitled to inheritance only if he is adopted by the person who left the inheritance.

Children born out of wedlock, on the other hand, do not suffer any loss of rights in terms of inheritance shares. On the contrary, it benefits from the provisions mentioned as if it were a child in marriage. Finally, we have announced who will receive the share. The inheritance shares of each of these heirs are naturally different. We will discuss these share ratios below.

What are Inheritance Shares?

Inheritance sharing rates are clearly determined in Turkish inheritance law. According to this;

• If the descendant of the legator is alive, the spouse of the deceased receives ¼ of the inheritance. The remainder is shared equally among the children. If any of the children are not alive, his share passes to his own children. If the deceased’s child also has no children, the heir is divided among the other heirs without taking into account that heir.
• If the deceased has no descendants, the spouse of the deceased receives ½ of the inheritance. The remaining ½ part is shared with the parents of the deceased. If one of the parents is not alive, the surviving parent receives half of the ½ portion. The remaining ½ is divided among the siblings of the deceased. If both parents are not alive, ½ of the estate is shared with the deceased’s siblings.
• If any of these people are still alive, the inheritance share will be shared with the 3rd group, that is, the grandparents. Here the spouse takes ¾ of the estate. The remaining ¼ is divided equally among uncles, aunts, and aunts in line with the logic we have explained above.
• If no one from the clans is alive, the spouse receives the entire inheritance. The state receives the inheritance only if the deceased has no one.
• If the spouse is not alive, it all goes to the descendants, namely the children. If the children are not alive, it is left to the grandchildren, if there is no grandchild, to the parents of the deceased, and if they are not alive, to the siblings.

Although it may seem a bit complicated, the expert can determine who the heirs are and their shares immediately. You can get advice from an inheritance lawyer about this issue.

How to Share Inheritance in Turkey?

Inheritance sharing and disputes between siblings are often brought to the judiciary. Although the legal resolution of the dispute in the inheritance sharing varies according to the characteristics of the concrete event, it is generally realized within the framework of the principles that we will explain.

One way of sharing is that the deceased determines a way of sharing before he dies. If the legator makes such a determination, it is checked whether he complies with the will’s conditions. In the case of following the rules of form, it is obligatory to comply with this sharing. Of course, the person who died here must have acted in a way that does not exceed the hidden shares mentioned above with this allocation. Otherwise, the sharing will still be valid, but the parts exceeding the reserved share will return to the heirs with a lawsuit for criticism.

Here, basically, a distinction is made according to whether the heirs can agree or not. Heirs can share the inheritance by mutual agreement. Sometimes this may not be possible. In such a case, judicial action will be taken, and the inheritance sharing case procedure will be followed. We have explained the essential details about the inheritance division agreement and the inheritance sharing case under separate headings below.

Disagreement on Inheritance Sharing

The legal procedure we mentioned above is an important opportunity, but in some cases, a dispute arises in the division of inheritance. In such a case, the way to be followed is the inheritance division case. The heir, who disagrees with the sharing of inheritance, should not actually make a disposition on the estate.

If he acts in this way, he may be right or wrong. It should be ensured to apply for the legal assistance of an experienced inheritance lawyer and, if necessary, to take the necessary measures on the estates. Then, the inheritance distribution case, which we will discuss in detail below, will be pursued.

Inheritance Division Case

In the event of a disagreement, as we mentioned above, each heir has the opportunity to go to court and file a lawsuit demanding the division of the inheritance. This is the case we are talking about. In this case, the judge will first divide the estate into groups according to the existing heirs. This is a process of creating inheritance shares. Then, which share will be allocated to whom will be determined. With the division of the inheritance by the judge in this way, the co-ownership that started at the time of the death of the deceased ends.

Each heir can direct the request to the court for the same distribution of the goods in the estate. However, there may be cases where the same division is not possible. In such a case, it is accepted that the property will be given to a certain heir and a monetary equalization will be made. This is usually a commodity that cannot be divided without a decrease in value. If this is not possible, the relevant property is put up for sale and the money is shared among the heirs.

During this lawsuit, the court must take the necessary measures regarding the protection of the goods. In cases where the sale of the estate should be kept on hold not to lose its value and protect it, the judge may suspend this sale upon the request of one of the parties.

How Long Does Inheritance Sharing Take?

It is never known for certain how long the sharing of the estate will take. For this, it is necessary to evaluate the characteristics of the concrete case. The status of the goods included in the estate, whether third parties have rights on them, whether a lawsuit should be filed, the status of reaching the heirs, the density of the court, the quality of the means of proof, etc. Many factors can have an increasing or decreasing effect over time. Of course, the continuation of the process with the support of an experienced inheritance lawyer will undoubtedly have a positive impact in terms of time.

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What is Turkish Inheritance Law?

Turkish Inheritance law is the branch of law that regulates who and how the assets will be transferred in case of death of the inheritor.

How many types of heirs are there?

There are two types of heirs, legal and appointed.

Who are the appointed heirs?

They are the heirs who have the right to be heirs with the will of the legator, although the legal inheritor is not the heir.

What is the parental scale system?

In the Turkish Civil Code, the group (degree) system has been accepted in order to benefit from the right to inheritance, and in order to be a legal heir, it is necessary to be included in a parental scale group. Therefore, the presence of an heir in the previous clan prevents the inheritance of the next clan.

Who are the first-degree (group) heirs?

The first-degree heirs of the legator are his descendants. In other words, they are the children, grandchildren, and subsequent heirs of the inheritor. Children are equal heirs. The share of children who died before the inheritor is divided among the other heirs.

Who are the second-degree (group) heirs?

Second-degree heirs are the parents of the inheritor. Mother and father have equal inheritance rights. Parents who died before the inheritor are replaced by their descendants through succession at all degrees. In other words, if the parents of the inheritor have died, his heirs will be his siblings and descendants of his siblings by succession. If there is no heir on one side, the entire inheritance goes to the heirs on the other side.

Who are the third-degree (group) heirs?

The 3rd-degree heirs of the inheritor are his grandparents. If the descendants of the inheritor die before the decedent, the heirs will be the grandparents.

Great-grandparents who died before the legatee are replaced by their descendants by succession in all degrees. In other words, if the great-grandparents of the inheritor died before the inheritor, the inheritor’s uncle, aunt, and their descendants will be the heirs. 

• If one of the grandparents from the maternal or paternal side dies before the inheritor without any descendants, his/her share goes to the other heirs.

• If both of the maternal or paternal grandparents died before the inheritor without any descendants, the entire inheritance goes to the other heirs.

Can an adopted child benefit from inheritance?

The adopted individual and his descendants inherit only the adopter, like blood relatives. For example, the inheritance of the adopter’s father is not passed on to the adopter. The adopter and his relatives cannot inherit the adoption. The heirship of the adopted child continues in his own family.

What is the inheritance share of the surviving spouse?

The inheritance share of the surviving spouse varies according to the co-heir;

• If the inheritor becomes heir with his descendants, one-quarter of the inheritance,
• If the inheritor becomes an heir with his parents, half of the inheritance,
• If the inheritor inherits with his grandparents and their children, three-quarters of the inheritance, or if they are not, the entire inheritance goes to the spouse.

 In addition, in Turkish Law, the regime of participation in acquired property has been adopted as the legal property regime in marriage, and each spouse or his heirs will be entitled to half of the residual value of the other spouse.

Does divorce affect inheritance?

With the finalization of the divorce decision, the spouse cannot be the legal heir. Divorced spouses cannot be the legal heirs of each other in this capacity. They lose the rights provided to them by the testamentary dispositions made before the divorce unless otherwise understood from the disposition. The decision of separation does not affect the inheritance. In case of death, while the divorce case is continuing, the heirs of the deceased spouse cannot be legal heirs if the case continues and the other spouse’s fault is proven.

In which cases does the state become an heir?

The inheritance of the person who dies without leaving an heir passes to the State. The heirs are limited to the third degree, and if the inheritor does not have heirs and descendants up to the third degree, the inheritance will be transferred to the state.

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Here are the answers to top 5 questions that we receive most regarding this matter;

Question 1 – What is inheritance Tax?

An inheritance tax is a tax imposed by Turkish government on those who inherit a property of a deceased person. In order to own a property through inheritance, the person –heir at law– has to pay this tax.

Question 2 – Do foreigners have to pay inheritance tax in Turkey?

Yes. When properties owned by foreigners are subject to Turkish laws, in other words located in Turkey, inheritance tax in Turkey is levied. The tax system of the Turkish government applies both to foreigners and to Turkish citizens alike. Therefore, in this regard citizens of all countries are considered as Turkish. Thus, heirs who inherit property in Turkey are liable for inheritance tax in Turkey.

Question 3- How much of inheritance tax do heirs have to pay? 

Compared to most countries in the world the rates of inheritance tax in Turkey is low. The tax rate percentage varies based on the value of a property. Thus, the lower-value properties pay a lower tax and high-value properties pay a higher tax.

Below we present you the current list of tax rate percentages.

BASE VALUE AMOUNT*                                    TAX

• The first 380.000 TL                                  1%
• Following 900.000 TL                               3%
• Following 1.900.000 TL                            5%
• Following 3.600.000 TL                            7%
• More than 6.780.000 TL                           10%

*Please note that, each year, the base values are calculated in comparison to the previous year, and the revaluation rate is applied on top of it.

Question 4 – Are there any exceptions of inheritance tax?

Not all items are subject to inheritance tax in Turkey. Some assets are exempt from this tax. We list some of them as follows:

• Household items handed down over the generations, as well as the descendant’s personal belongings and heirlooms such as paintings, swords, and medals.
• For property transferred as inheritance: 334.534 TRY of the inheritance shares for each child and spouse for 2021, 669.479 TRY of the inheritance shares corresponding to the childless spouse and only the heir.
• A gift that has become a tradition to give according to traditions and customs
• Gifts, dowry, devices and other things that has become a tradition to give as per traditions and customs (Immovable properties are not included.)

Here is an exemplary calculation:

A British, Russian or German citizen, who is without a wife but two children, owns a property in Belek. His life unfortunately comes to an end and automatically legates this property to his children.

Now, how would be the tax exemption?

• Firstly, the taxable property value must be taken into consideration. Let’s assume it as 1 million TRY.
• Since he has two children, each child’s inheritance is 500.000 TRY.
• The law grants the exception for 334.534 TRY of the inheritance shares for each child.
• As a result, each child is liable for taxes at 1% on 500.000 – 334.534 = 16.466 TRY which is 1.654,66 TRY.

Question 5 – How to declare for inheritance tax?

The heirs must give a declaration form to the Tax office. The office calculates the payable tax amount. This amount is then paid at the Tax Office.

A few documents must be attached to the Declaration for Inheritance Tax: 

• Certificate of Inheritance (Heirs can take this certificate from the Courts of Peace.)
• Records and documents of debts and expenses.
• Commercial financial statement (income document) and balance sheet
• For real estates: A photocopy of the title deed and an official document from the municipality indicating the property tax valuation.
• Death certificate

Before giving the declaration form to the Tax Office the heirs must have:

• Valid Passport
• Turkish Tax Number

The complexity and all the legal requirements involved in receiving an inheritance can be overwhelming to do by your own. We are not even mentioning the emotional burden that you need to handle at the same time. We suggest you to get the services of an expert prior to any legal transaction by contacting a property solicitor. Should you need any further clarification, please feel free to contact us.

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