After the death of a relative, the longest process facing the heirs is the division of the inheritance. On the death of the deceased, all of their assets pass to the heirs automatically; however, until the division is made the heirs own the estate jointly (elbirliği mülkiyeti), and none of them can sell an asset alone or separate out their own share. In this article we explain the steps of dividing an inheritance, the land registry and bank procedures, the partition agreement and the routes available in the event of a dispute.
1. Identify the heirs and their shares #
If there is no will, the inheritance is divided according to the statutory shares: if the spouse is alive, one quarter goes to the spouse and the rest to the children in equal parts; if there are no children, half goes to the spouse and half to the parents (or, if they have died, to the siblings). If there is a will, the opening of the will and whether the reserved shares (saklı pay) have been respected are examined separately. You can see the shares for your own situation with our inheritance share calculator.
If the deceased left a will, the shares change according to that document; for the validity requirements of a will and the reserved share limit see our article on how to make a will.
2. Obtain a certificate of inheritance (veraset ilamı) #
The certificate of inheritance (mirasçılık belgesi) is the document showing who the heirs are and in what proportions, and it is required in all land registry, bank and tax procedures. If the heirs can be clearly identified from the civil registry records, it can be obtained quickly from any notary. If there is a will, a foreign national heir or a conflict in the records, an application must be made to the civil court of peace (sulh hukuk mahkemesi).
3. File the inheritance and transfer tax return #
If the death occurred in Turkey and the heirs are in Turkey, the return is filed within 4 months of the date of death with the tax office for the deceased’s last place of residence. In 2026 the exemption for transfers by inheritance is 2.907.136 TL for each descendant and the spouse, and 5.817.845 TL for the spouse if there are no descendants; the part exceeding this amount is taxed at progressive rates. The tax can be paid in instalments. Transfer (registration) of real estate at the land registry in the heirs’ names is carried out without waiting for the tax to be assessed; however, the property cannot be transferred to a third party until the tax attributable to it has been paid in full or security has been provided, and the land registry requires a clearance certificate from the tax office for the transfer (Inheritance and Transfer Tax Law – VİVK, art. 19). Banks, if no letter showing that the tax has been paid is produced, make the payment after withholding an amount to cover the tax (VİVK art. 17).
4. Identify the estate #
- Real estate: Properties registered in the deceased’s name, through the land registry directorate or e-Devlet (the e-Government portal)
- Bank accounts: Account and safe deposit box details, by applying to the banks with the certificate of inheritance
- Vehicles, shares, company interests, receivables
- Debts: Loans, credit card debts and enforcement proceedings. If the estate is insolvent, renunciation of the inheritance should be considered within 3 months of learning of the death and of being an heir (renunciation of inheritance).
5. Division by agreement: the partition agreement #
If all the heirs agree, the division can be made without going to court. There are two routes:
- Direct transaction at the land registry: When all the heirs apply to the land registry directorate together, the property is first registered in the heirs’ names and then, according to the agreement, transferred to one heir or converted into ownership in shares.
- Written partition agreement: The heirs set out in a written agreement which asset goes to whom and any equalisation payments. For real estate, the agreement must be implemented at the land registry.
Gifts and benefits the deceased gave to some heirs during their lifetime may, under certain conditions, be subject to equalisation (denkleştirme) in the division; addressing this point expressly in the agreement prevents future disputes.
How is money in bank accounts collected? #
Bank accounts are blocked on the death of the deceased. To withdraw the money, the heirs apply to the bank with the certificate of inheritance and their identity documents; if no letter from the tax office showing that the tax has been paid is produced, the bank makes the payment after withholding 5 per cent to cover inheritance and transfer tax (VİVK art. 17). As a rule, the money is paid on the joint request of all the heirs or with a power of attorney or consent from the other heirs; one heir cannot withdraw all the money alone. If there is no agreement, each heir can take legal action for payment in proportion to their share.
If there is no agreement: the action for dissolution of co-ownership #
If even one of the heirs is unwilling to divide, any heir can bring an action for dissolution of co-ownership (ortaklığın giderilmesi / izale-i şuyu davası):
- Applying to a mediator before bringing the action is mandatory.
- The action is brought before the civil court of peace where the property is located; all the heirs must be parties to the case.
- The court first considers whether the property can be divided in kind (e.g. a building with independent units).
- If division in kind is not possible, it orders a sale; the sale is carried out by public auction and the proceeds are distributed in proportion to the shares.
- If all the owners of the property acquired it by inheritance and there are no owners other than the heirs, only the heir owners may take part in the first auction, and the bid must reach one hundred per cent of the estimated value (muhammen kıymet). This procedure applies only once; if it produces no result, the second auction is open to everyone and fifty per cent of the estimated value is required (Enforcement and Bankruptcy Law – İİK, art. 114; for auctions announced before 31 July 2026 the former procedure applies).
Because the price at public auction often stays below market value, the heirs are advised to consider solutions such as one co-owner buying the others’ shares even while the case is ongoing. Where the deceased transferred property to one heir during their lifetime disguised as a sale, an action on collusive transfer by the deceased (muris muvazaası) should be considered first.
For the length of the case, how division by sale works and who bears the costs, see our article on the action for dissolution of co-ownership.
The debts of the estate: what are the heirs liable for? #
An inheritance covers not only assets but also debts. Legal and appointed heirs are liable for the deceased’s debts with their personal assets and jointly and severally (Civil Code art. 641). The creditor may therefore claim the whole of the debt from any one of the heirs; the heir who pays has recourse against the others in proportion to their shares.
Ways of limiting liability #
- Renunciation of the inheritance: A declaration made to the civil court of peace within three months ends the status of heir with retroactive effect. Where it is clear that the estate is insolvent, renunciation by operation of law comes into play. For the details see our article on renouncing an inheritance and the certificate of inheritance.
- Official inventory: Requested within the same three-month period. Liability for the debts entered in the inventory remains limited to the estate; as a rule no liability arises for claims not entered.
- Official liquidation: The estate is converted into money by a liquidator under the supervision of the justice of the peace; the heirs are not held personally liable for the debts.
The three-month period runs, for legal heirs, from the date the death of the deceased was learned of, and for appointed heirs from service of the will. Once the period passes, the inheritance is deemed to have been accepted unconditionally. The debt position of the estate should therefore be investigated before the period expires.
Transfer of an inheritance share and sale to a third party #
Before the division is completed an heir may transfer their share in the estate; the result, however, varies with the person to whom the transfer is made.
| To whom is the transfer made? | Formal requirement | Result |
|---|---|---|
| To another heir | A written agreement suffices | The transferee heir takes part in the division in place of the transferor |
| To a third party | An agreement drawn up before a notary is mandatory | The third party cannot take part in the division; they may only claim the share falling due as a result of it |
| The share in a particular immovable | Official deed at the land registry | So long as joint ownership of the immovable continues, it cannot be disposed of alone |
Joint ownership continues until the division; an heir therefore cannot sell a particular immovable in the estate on their own. If the co-ownership over the immovable is converted into ownership in shares, each co-owner becomes free to transfer their own share; the other co-owners’ pre-emption right then comes into play.
Heirs abroad and assets in a foreign country #
If some of the heirs or assets are abroad, the process is carried on along two tracks.
- An heir abroad: Matters can be handled by a power of attorney. The power of attorney must be drawn up at a Turkish consulate, or drawn up before a foreign notary bearing an apostille and translated into Turkish. It must expressly contain the powers to “obtain the certificate of inheritance, renounce the inheritance, register the transfer at the land registry and carry out the division”; renunciation requires a special authority.
- Immovable property in Türkiye: Even if the deceased was a foreign national, Turkish law applies to immovable property situated in Türkiye. For movables and other rights the national law of the deceased is taken as the basis.
- Assets abroad: A separate procedure is carried out under the law of that country; an apostille and translation may be needed for the certificate of inheritance obtained in Türkiye to be accepted there.
- Tax: Heirs resident in Türkiye may be obliged to file a declaration for assets abroad as well; inheritance tax paid in the foreign country is set off.
If the death occurred abroad, the period laid down for the inheritance and transfer tax declaration is extended; the place of death and the country in which the heirs are located are therefore taken into account separately in calculating the declaration period.
Common problems in dividing an inheritance #
- One heir living in the house: Until the division, the other heirs may claim compensation for unlawful occupation (ecrimisil) in proportion to their shares. However, between co-owners such compensation as a rule requires exclusion from use (intifadan men): the heir living in the house must be notified, by a formal notice or a court action, that the other heirs also wish to benefit from the property, and compensation can as a rule be claimed for the period after that notice. This condition does not apply in cases such as the property being let out and income being earned.
- An heir living abroad: The procedures can be carried out through a power of attorney issued at a consulate.
- An heir wishing to sell their share to a third party: Before the division, an heir cannot transfer their share in a single asset without the participation of the other heirs.
- A non-heir holding the estate: The heirs can bring an action for recovery of the estate (miras sebebiyle istihkak davası).
For all inheritance law cases and time limits, see our Istanbul inheritance lawyer page.
