Legal Inheritance Rights in Turkey | 2025

Inheritance law is one of the most fundamental branches of law regulating the fate of individuals’ assets (the estate) after their death. In the Turkish legal system, inheritance status is acquired automatically at the moment of death; however, this status brings with it both rights and serious responsibilities.

In this article, we will examine in detail how inheritance is transferred, who the legal heirs are, inheritance shares, reserved portions, critical processes such as the rejection of inheritance, and the tax obligations applicable as of 2025.

The Foundation of Inheritance Law: Universal Succession and the Estate

Principle of Universal Succession

The cornerstone of Turkish inheritance law is the principle of “Universal Succession” (Külli Halefiyet). According to this principle, upon the death of the deceased, the heirs automatically and legally become owners of the deceased’s assets as a whole. There is no need for the heirs to make any declaration of acceptance or obtain a court decision.

The most critical consequence of universal succession is that heirs inherit not only assets (real estate, money) but also liabilities (debts, tax obligations). Heirs are unlimitedly liable for the debts of the estate with their own personal assets.

What is the Estate (Tereke)?

The entirety of the deceased’s transferable assets is called the “estate” (tereke). The estate includes movable and immovable properties, rights, and receivables, as well as all debts of the deceased at the time of death.

In the period from the opening of the inheritance until the division, there is “Joint Ownership” (Elbirliği Mülkiyeti) among the heirs over the estate. In this type of ownership, transactions (sale, rental) are only possible with the unanimity of all heirs.

Who Are the Legal Heirs? (The Parentel System)

The Turkish Civil Code adopts the “Parentel” (Zümre) system based on blood relationship when determining legal heirs. The presence of an heir in a preceding group precludes inheritance by the subsequent group.

First Group (Descendants): These are the children and grandchildren of the deceased. Children receive equal shares. The place of a deceased child is taken by their own descendants (grandchildren).
Second Group (Parents and Siblings): If there are no descendants, the inheritance passes to the mother and father. If the parents are deceased, their shares pass to the siblings.
Third Group (Grandparents): If there are no descendants, parents, or siblings, the inheritance passes to the grandparents and their descendants (uncles, aunts).

If the deceased has no heirs in any group and no surviving spouse, the entire estate goes to the State.

Inheritance Share of the Surviving Spouse

The surviving spouse is not included in any specific group; however, they can be an heir alongside every group. The spouse’s share changes depending on who they inherit with.

Table 1: Inheritance Share Rates of the Surviving Spouse

Inheriting Together With	Surviving Spouse’s Share	Other Heirs’ Share
1st Group (Children/Grandchildren)	1/4 (25%)	3/4 (Shared equally among children)
2nd Group (Parents/Siblings)	1/2 (50%)	1/2 (Goes to parents or siblings)
3rd Group (Grandparents)	3/4 (75%)	1/4 (Goes to grandparents or uncles/aunts)
If No Heirs in Any Group	All (100%)	0

Liquidation of Matrimonial Property and Family Residence

Before sharing the inheritance, the “Liquidation of Matrimonial Property” must be carried out between the spouses. The surviving spouse primarily takes “Participation Receivable” from the estate as a debt, amounting to half (50%) of the assets acquired during the marriage. They receive their inheritance share from the remaining net estate. Additionally, the spouse may request ownership or the right of use of the family residence.

Reserved Portion and Will

The deceased can transfer their assets as they wish, but “Reserved Portion” rules protect close family. The deceased cannot touch the reserved portion rates.

Table 2: Reserved Portion Rates

Heir with Reserved Portion	Reserved Portion Rate (Of the Statutory Share)
Descendants (Children)	1/2 (Half of the statutory share)
Parents	1/4 (One-quarter of the statutory share)
Surviving Spouse	All (1/1) or 3/4 (Depending on the case)

Important Note: The reserved portion for siblings was abolished in 2007.

Heirs with reserved portions can file an “Action for Reduction” (Tenkis Davası) against dispositions by the deceased (will or donations) that violate reserved portions. This lawsuit is subject to forfeiture periods of 1 and 10 years.

Rejection of Inheritance (Reddi Miras)

An indebted estate can be a burden for heirs. In this case, rejection of inheritance comes into question.

1. Actual Rejection (Within 3 Months)

Heirs can unconditionally reject the inheritance by applying to the Civil Court of Peace within 3 months from the date they learned of the death.

Caution: If the heir appropriates or uses estate assets within this period, they lose the right to reject.

2. Presumed Rejection (Insolvency)

If it is clearly evident that the estate was insolvent (liabilities exceeding assets) at the date of death, the inheritance is deemed rejected by default, even if the heirs do not make a declaration of will. There is no time limit for this.

Important: If an heir rejects the inheritance, their share passes to their own descendants (children). To avoid passing debt to children, a rejection process may need to be carried out on their behalf as well.

Sharing the Inheritance (Dissolution of Partnership)

If an agreement cannot be reached among the heirs, any heir can file a “Dissolution of Partnership Lawsuit” (İzale-i Şuyu) in the Civil Court of Peace. The court either divides the assets physically (aynen taksim) or, if this is not possible, sells them by auction and distributes the proceeds.

Tax Obligations: Inheritance and Transfer Tax (2025)

Heirs must submit an Inheritance and Transfer Tax return for the transferred assets.

Deadline: If the death occurred in Turkey and the heirs are in Turkey, the return must be submitted within 4 months.

2025 Exemption and Tax Rates

As of 2025, 2,400,000 TL of the inheritance share falling to each descendant (including adopted children) and spouse is exempt from tax.

Table 3: 2025 Tax Tariff for Inheritance Transfers

Tax Base (After Exemption)	Tax Rate (%)
For the first 2,400,000 TL	%1
For the next 5,700,000 TL	%3
For the next 12,000,000 TL	%5
For the next 24,000,000 TL	%7
For the portion exceeding 44,100,000 TL	%10

Conclusion: Roadmap for Heirs

The basic steps to be taken after the death of the deceased are:

Obtaining Certificate of Inheritance: A document of heirship is obtained from a notary or court.
Estate Determination: Assets and debts are investigated (e-Government, land registry, banks).
Decision Moment (3 Months): If the estate is in debt, a rejection of inheritance decision must be made within 3 months.
Tax Declaration: A declaration is submitted to the tax office within 4 months.
Sharing: Assets are shared by agreement or through a lawsuit.

Due to technical details and forfeiture periods, it is recommended to carry out the proceedings with expert legal support.