The Process of Disclaiming Inheritance in Turkey and Its Ramifications

A disclaimer of inheritance in Turkey (renouncing an inheritance) means that an heir refuses the whole estate of the deceased, including its debts, by an unconditional declaration to the civil court of peace; legal heirs must, as a rule, make this declaration within three months of learning of the death. This process signifies the heir’s renunciation of the deceased’s assets, and the rejected inheritance is entirely removed from the heir’s possession without any conditions. If a person decides to refuse an inheritance in Turkey, they will not receive any rights or shares from the deceased’s assets; however, they also avoid taking on the deceased’s debts, thereby preserving their own assets.

No one can be forced to accept an inheritance in Turkey. Upon the opening of the inheritance, the estate, including its assets and liabilities, automatically transfers to the heirs under Turkish Inheritance Law; however, the legislator has also granted heirs the right to refuse their status as heirs. A rejection based on the heir’s own will is called a “voluntary rejection,” whereas a rejection presumed by law is referred to as a “statutory (legal) rejection.”

The process of disclaimer of inheritance in Turkey begins after the death of the deceased. When heirs enter the legal process of distributing the deceased’s assets, an heir who does not wish to accept the inheritance can exercise their right by submitting a declaration of renunciation. An heir who disclaims the inheritance in Turkey is freed from the deceased’s debts but likewise cannot benefit from any receivables the deceased may have had.

What Is the Rejection of Inheritance in Turkey?

The rejection of inheritance in Turkey is the act of refusing all assets and debts of the deceased after their death, and the waiver of inheritance rights in Turkey is regulated under Articles 605-618 of the Civil Code. Legal or appointed heirs can exercise this right to refuse the inheritance and thereby avoid the consequences that heirship would otherwise bring for them.

1. Universal Succession: The Inheritance Passes Automatically in Turkey

According to the principle of universal succession, which is a fundamental concept in Turkish inheritance law, the status of heir automatically comes into effect upon the death of the deceased, and the inheritance is transferred. Upon the death of the deceased, the inheritance legally and immediately passes to the heirs in Turkey; therefore, heirs do not need to make a separate declaration of intent, and the inheritance is transferred automatically.

• Debts Pass to the Heirs as Well: Not only the assets but also the liabilities of the estate pass to the heirs. For this reason, not only the deceased’s estate but also the personal assets of the heirs may be affected by the deceased’s debts.
• Indebted or Bankrupt Deceased: If the deceased was in debt or bankrupt, heirs may become liable for the debts not only with the deceased’s estate but also with their personal assets.
• The Disclaimer Mechanism: If heirs do not wish to assume these debts, the legal mechanism of “disclaimer of inheritance” comes into play, and by rejecting the inheritance in Turkey, heirs can avoid being held responsible for the deceased’s debts.

2. Why Do Heirs Disclaim an Inheritance in Turkey?

Various reasons may lead to the rejection of inheritance, and the debt burden of the estate is usually the decisive one. In practice, the main reasons for disclaiming an inheritance in Turkey are the following:

• Excessive Debts: Where the deceased’s debts exceed the assets, or there is a serious risk of this, heirs disclaim the inheritance to protect their personal assets.
• Low Value of the Inheritance: The value of the estate may be too low to justify the obligations and procedures the heir would have to take on.
• Protecting the Rights of Other Heirs: In some cases, heirs may choose to disclaim the inheritance to safeguard the rights of other heirs, as accepting an inheritance may impose certain obligations on them regarding the distribution of shares among other heirs.

3. Who Has the Right to Reject an Inheritance in Turkey?

The right to reject an inheritance in Turkey belongs solely to legal and appointed heirs. Legal heirs are those who inherit by law, such as descendants, parents and their descendants, grandparents and the surviving spouse; appointed heirs are those designated as heirs by a will or an inheritance contract. Each heir exercises the right to reject for their own share and independently of the other heirs.

4. Can You Disclaim an Inheritance in Turkey Before the Person Dies?

It is not possible to request the renunciation of inheritance in Turkey before the death of the deceased; the right to reject arises only when the inheritance opens, that is, upon death. However, while the deceased is still alive, a waiver of inheritance agreement can be made, or inheritance rights may be transferred with an agreement. Under Article 528 of the Turkish Civil Code, a person who waives the inheritance loses the status of heir; as an inheritance contract, the waiver agreement must be drawn up in the form of an official will under TCC Art. 545 to be valid. This result stems from a contract concluded with the deceased during their lifetime, not from a declaration of rejection made after death.

5. What Is the Difference Between Disclaiming an Inheritance, Waiving It by Contract and Disinheritance in Turkey?

Under Turkish law, a disclaimer of inheritance is made by the heir unilaterally after death, a waiver of inheritance is made by a contract with the deceased during their lifetime, and disinheritance is made by the deceased through a testamentary disposition. All three prevent a person from becoming an heir; however, they differ in whose will they depend on, when they can be made and under which conditions. Situations that people search for as “disowning a child” or “disowning a sibling” legally correspond to one of these institutions, most often to disinheritance.

• Disclaimer of Inheritance (TCC Art. 605 et seq.): After the inheritance opens, the heir rejects it by a declaration to the civil court of peace within the statutory period; neither the consent of the deceased nor any reason is required.
• Waiver of Inheritance (TCC Art. 528): While the deceased is alive, the deceased and the heir conclude a contract, with or without consideration, under which the heir gives up the inheritance; the waiving person loses the status of heir. The contract must be made in the form of an official will under TCC Art. 545.
• Disinheritance (TCC Art. 510): The deceased may disinherit an heir entitled to a reserved portion by a testamentary disposition if that heir has committed a serious crime against the deceased or their relatives (for example domestic violence) or has seriously failed to fulfil family law obligations.

6. Which Articles of Turkish Law Regulate the Disclaimer of Inheritance?

The disclaimer of inheritance in Turkey is regulated in Articles 605 to 618 of the Turkish Civil Code under the heading “Disclaimer of Inheritance”. These articles separately govern the right to disclaim, the time limit, the form of the disclaimer, the loss of the right, to whom the disclaimed share passes and the protection of creditors. The table below shows the provisions explained in detail on this page at a glance:

How to Disclaim an Inheritance in Turkey?

The process of waiving inheritance rights in Turkey is carried out through an oral or written declaration submitted by an heir or their specially authorised legal representative to the Civil Court of Peace (TCC Art. 609/1). If this declaration is made within the prescribed period and in accordance with legal procedures, the rejection of the inheritance is considered valid; the disclaimer takes effect when the declaration reaches the civil court of peace, and the subsequent recording and registration become formalities.

1. The Disclaimer Must Be Unconditional and Absolute in Turkey

According to Article 609/2 of the Turkish Civil Code, the disclaimer of inheritance must be unconditional and absolute. Rejecting an inheritance in Turkey can lead to significant changes in the distribution of the deceased’s estate, and it is therefore legally regarded as a formative act.

• Clear and Definitive Declaration: The waiver of inheritance rights in Turkey affects not only the heirs but also all creditors of the deceased. Therefore, it is crucial that the declaration of rejection is clear, explicit, definitive, and precise.
• Consequence of an Unclear Declaration: Otherwise, the declaration may be deemed invalid and subject to annulment.
• No Partial Disclaimer: Since the disclaimer must be unconditional, the heir cannot reject only the debts or only a specific asset of the estate while accepting the rest; the disclaimer covers the heir’s entire share.

2. Recording the Declaration of Rejection

Article 39 of the Bylaw (Tüzük) on the Implementation of the Provisions of Custody, Guardianship, and Inheritance under the Turkish Civil Code governs the process of rejecting an inheritance in Turkey. According to this bylaw, when an heir rejects the inheritance in Turkey, the civil judge drafts an official record.

• Content of the Record: This document includes the full identity details of the rejecting heir and must be signed by either the heir or their legal representative.
• Power of Attorney: If a representative is acting on behalf of the heir, a power of attorney must be attached to the record.
• Special Register and Document: A declaration made within the period is entered in the special register kept by the court; declarations made after the period are not entered. Upon request, the disclaiming heir is given a document bearing the register number and showing the disclaimer (TCC Art. 609/4; Bylaw Art. 39).

3. Can an Inheritance Be Disclaimed Through a Representative in Turkey?

An inheritance can be disclaimed through a representative; however, a legal representative must have specific authority stated in the power of attorney to request the renunciation of inheritance in Turkey on behalf of an heir. Article 39 of the Bylaw allows the declaration to be made by a “representative authorised in this respect”, and the Court of Cassation treats the submission of a power of attorney containing this specific authority as mandatory. A declaration made under a general litigation power of attorney that lacks this authority may therefore have no effect.

4. Does a Disclaimer of Inheritance Cover Real Estate in Turkey?

Since waiving inheritance rights in Turkey results in the complete forfeiture of the deceased’s estate, the heir also loses any rights to real estate inherited under Turkish Property Law. Therefore, consulting a real estate lawyer in Turkey before initiating the rejection process is highly advisable.

5. What Are the Conditions for Disclaiming an Inheritance in Turkey?

Disclaiming an inheritance in Turkey requires the status of heir, a declaration made within the disclaimer period, no express or implied acceptance of the inheritance and a declaration made in the proper form. If any of these conditions is missing, the declaration has no effect and the heir may become liable for the deceased’s debts. The conditions explained in detail on this page are the following:

• Being an Heir: The right to disclaim belongs only to legal and appointed heirs and arises upon the deceased’s death; an inheritance cannot be disclaimed while the deceased is alive.
• Observing the Time Limit: The declaration must be made within the three-month forfeiture period under TCC Art. 606.
• Not Having Accepted the Inheritance: An heir who expressly accepts the inheritance or, within the disclaimer period, interferes with the estate beyond ordinary administration or conceals estate assets cannot disclaim it under TCC Art. 610.
• A Proper Declaration: The disclaimer must be made orally or in writing to the civil court of peace and must be unconditional; if made through a representative, specific authority is required.
• Capacity and Permissions: For minors and persons under guardianship, the disclaimer is made by the legal representative; a curator is needed where interests conflict, and the permission of the guardianship and supervisory authorities is required for persons under guardianship.

For a disclaimer of inheritance to be valid, the declaration must be made to the competent authority in Turkey, with a specific content and in the proper form. The table below summarises these requirements:

Who Cannot Disclaim an Inheritance in Turkey?

Heirs who let the disclaimer period expire, who expressly accept the inheritance, or who interfere with the estate as heirs before the period ends cannot disclaim the inheritance in Turkey. Article 610 of the Turkish Civil Code regulates these situations as the loss of the right to disclaim; in addition, minors and persons under guardianship cannot disclaim on their own but only through their legal representatives and with the permissions required by law.

1. Heirs Who Let the Disclaimer Period Expire

Under TCC Art. 610/1, an heir who does not disclaim within the statutory period acquires the inheritance unconditionally under Turkish law. As a rule, such an heir can no longer disclaim after the period expires; however, if the conditions of a statutory disclaimer exist, this can be raised regardless of any time limit.

2. Heirs Who Interfere With or Appropriate the Estate

Article 610/2 of the Turkish Civil Code provides that an heir who engages in certain conduct before the disclaimer period ends cannot disclaim the inheritance. Such conduct amounts to an implied acceptance of the inheritance:

• Interfering With the Estate: Taking part in estate transactions in the capacity of an heir.
• Acts Beyond Ordinary Administration: Performing acts that are not ordinary administration of the estate or go beyond what is necessary to manage the deceased’s affairs.
• Concealing or Appropriating Estate Assets: Hiding estate assets or treating them as, or taking them as, one’s own.

On the other hand, under TCC Art. 610/3, filing a lawsuit or initiating enforcement proceedings to prevent the expiry of limitation or forfeiture periods does not eliminate the right to disclaim. Since these acts aim to protect the estate, they are not regarded as acceptance of the inheritance in Turkey.

Whether conduct amounts to interfering with the estate under Turkish law depends on the purpose for which the heir acted. In its decision Court of Cassation, 14th Civil Chamber, Case No. 2016/15723, Decision No. 2020/5995, dated 08.10.2020, the Court held that heirs filing the inheritance and transfer tax return in fulfilment of their legal obligations after the death cannot be interpreted as accepting the inheritance, and that paying a minor debt of the estate out of the heirs’ own assets cannot be regarded as appropriating the estate. The same decision of the Turkish high court stressed that, even where the payment is not minor, the estate cannot be deemed accepted for all heirs without identifying which heir made the payment.

3. Heirs Who Expressly Accept the Inheritance

An heir who accepts the inheritance by an express declaration of intent can no longer disclaim it. After such acceptance, the heir becomes personally liable for the deceased’s debts under Turkish inheritance law, and this cannot be reversed.

4. How Is an Inheritance Disclaimed on Behalf of Minors and Persons Under Guardianship in Turkey?

An inheritance is disclaimed on behalf of minors or persons under guardianship by their legal representatives; however, where there is a conflict of interest, such as the representative also being an heir to the same estate, a curator must be appointed for the minor. These rules apply together with the parental custody and guardianship provisions of family law in Turkey.

• Minors Under Parental Custody: As a rule, the parent makes the declaration on behalf of a minor under custody. However, if the interests of the parent and the minor conflict (for example, where the mother and child are heirs to the same deceased), the guardianship authority appoints a representative curator under TCC Art. 426/2, and the declaration is made through the curator.
• Persons Under Guardianship: Under TCC Art. 463/5, disclaiming an inheritance on behalf of a person under guardianship requires the permission of the guardianship authority followed by the permission of the supervisory authority.

What Is the Time Limit for Disclaiming an Inheritance in Turkey?

The time limit for disclaiming an inheritance in Turkey is three months, and since this period is a forfeiture period, courts automatically take it into account. Under Article 606 of the Turkish Civil Code, the period runs not from the date of death but, for legal heirs, from the date they learn of the death and, for appointed heirs, from the date the testamentary disposition is officially notified to them; therefore the start of this period differs for legal and appointed heirs.

1. When Does the Period Start for Legal and Appointed Heirs?

In Turkey, the date from which the three-month period starts depends on how the heir acquired the status of heir:

• Legal Heirs: For legal heirs, unless it is proven that they learned of their heirship later, the three-month period starts from the date they learn of the deceased’s death.
• Appointed Heirs: For heirs appointed by a will, the period begins from the date the deceased’s disposition is officially notified to them.

2. When Does the Period Start If an Inventory of the Estate Is Ordered?

If an inventory of the estate is ordered as a protective measure, under TCC Art. 607 the three-month rejection period starts for both legal and appointed heirs from the date the civil judge notifies them that the inventory has ended. In such cases under Turkish law, the date the heir learned of the deceased’s death is irrelevant.

Separately from a protective inventory, an heir in Turkey may also request an official inventory of the estate before deciding; under TCC Art. 619 this request must be made to the civil judge within one month. Where an official inventory is drawn up, the heir is called by the court under TCC Arts. 626–627 to make a declaration within one month after the inspection period ends and may declare that they disclaim, request official liquidation, or accept according to the inventory or unconditionally. An heir who makes no declaration within that period is deemed to have accepted the inheritance according to the inventory.

3. When Does the Period Start for the Children (Grandchildren) of an Heir Who Disclaimed?

If, as a result of a disclaimer, the inheritance passes to persons who were not heirs before, for example to the children of the disclaiming heir, the three-month period for these persons starts from the date they learn that the previous heirs disclaimed the inheritance. This rule in Article 608/3 of the Turkish Civil Code prevents grandchildren and heirs of subsequent degrees from losing time while they are unaware of the previous heir’s disclaimer. For example, if only one of several children disclaims, that child’s share passes to their own children, who must make their own declaration within three months of learning of the disclaimer if they want to be free of an indebted estate. By contrast, if all nearest legal heirs disclaim, the inheritance does not pass to the next degree; it is liquidated by the Turkish civil court of peace under bankruptcy provisions pursuant to TCC Art. 612, and the grandchildren do not need to make a separate declaration.

4. To Whom Does the Right to Disclaim of an Heir Who Dies Before Disclaiming Pass?

Under TCC Art. 608/1, the right to disclaim of an heir who dies without disclaiming passes to that heir’s own heirs in Turkey. For these heirs, the period starts from the date they learn that the inheritance passed to their own deceased; however, this period does not end before the period granted to their deceased has expired.

5. Can the Disclaimer Period Be Extended in Turkey?

If there are important reasons, the peace judge may extend the period for waiving inheritance rights in Turkey granted to legal and appointed heirs, or may provide a new period. Examples of important reasons could include one of the heirs being seriously ill, ongoing inheritance-related lawsuits or similar circumstances. In such cases, the judge may grant the heirs additional time.

What Happens If the Three-Month Period for Rejecting an Inheritance Is Exceeded in Turkey?

If the three-month rejection period is exceeded, under Article 610/1 of the Turkish Civil Code, the right to reject the inheritance is forfeited and the heir is considered to have accepted the inheritance unconditionally. Article 606 of the Turkish Civil Code grants heirs the right to reject the inheritance in Turkey within a three-month period; once this period expires, heirs can no longer reject the inheritance in Turkey.

1. The Inheritance Is Deemed Accepted Once the Period Expires

If heirs do not formally reject the inheritance within the three-month period, they are considered to have implicitly accepted the inheritance unconditionally. In other words, if heirs in Turkey passively allow the three-month period to elapse, their silence will be regarded as acceptance of the inheritance.

2. The Statutory Disclaimer Exception

However, there are exceptions to this rule under Turkish law. For example, if it is clearly known or officially determined that the deceased was insolvent at the time of death, the heirs are considered to have rejected the inheritance due to the debts; in such cases, even if the three-month period passes, the heirs’ silence will not be considered as acceptance of the inheritance.

Therefore, exceptional circumstances, such as the deceased’s debt situation, can affect the process of waiver of inheritance rights in Turkey and may prevent the three-month period from applying. A statutory disclaimer is not subject to the three-month forfeiture period and can be raised at any time unless the heirs have accepted the inheritance expressly or implicitly; separately, where there are important reasons, an heir may ask the civil judge under TCC Art. 615 to extend the period or grant a new one for a voluntary disclaimer. Such legal nuances are important for protecting heirs’ rights and ensuring justice in Turkish inheritance law.

3. What Can Be Done After the Disclaimer Period Has Expired in Turkey?

After the disclaimer period has expired, the main options available to the heir are a statutory disclaimer if the estate is insolvent, an extension of the period where there are important reasons, and proving that the death was learned of later. Which option is suitable before the Turkish courts depends on the circumstances of the case and on whether the heir has taken any action concerning the estate within the period:

• Determination of the Statutory Disclaimer: If the deceased’s insolvency at the date of death is clearly evident or officially determined, the heir may file a statutory disclaimer lawsuit or raise a statutory disclaimer defence against creditors regardless of any time limit.
• Extension of the Period or a New Period: Where there are important reasons, the heir may ask the civil judge to extend the period or to grant a new period under TCC Art. 615.
• Proving the Date of Learning: Since the period runs from the date of learning and not from the date of death, an heir who learned of the death or of their heirship later may prove this and argue that they applied in time.

Legal Process of Disclaimer of Inheritance in Turkey

A disclaimer of inheritance in Turkey is made by the heir investigating the debts of the estate and then applying to the competent civil court of peace with a petition containing an unconditional and absolute declaration of rejection. Although the answer to how to disclaim an inheritance in Turkey may seem simple, the process for rejection of inheritance in Turkey is actually a detailed process that requires technical knowledge; since legal procedures must be followed in disclaiming inheritance in Turkey, it is recommended to work with a lawyer.

1. What Are the Steps for Rejection of Inheritance in Turkey?

The general steps for rejection of inheritance in Turkey are as follows. Since each step depends on the result of the previous one, following the order is important to avoid losing time:

1. Decision to Disclaim the Inheritance: Before deciding to disclaim the inheritance, it is essential to learn about the deceased’s debts and other legal obligations. The most accurate and definitive way to determine the estate is to file an inheritance determination case in Turkey.
2. Preparing the Petition for Disclaimer of Inheritance: The petition for the disclaimer of inheritance in Turkey must include an unconditional and absolute declaration of the disclaimer. This petition must be submitted to the competent and authorized court for the inheritance waiver process in Turkey.
3. Recording and Registration of the Declaration: After the petition for renunciation of inheritance is accepted by the court, the civil court of peace examines whether the disclaimer was made within the period and whether the declarant has the status of heir; it holds a hearing where necessary and, if the conditions are met, records the declaration and registers it in the special register. Since the disclaimer takes effect when the declaration reaches the court, the registration decision documents that result.

2. What Should a Petition for Disclaimer of Inheritance Include in Turkey?

A petition for disclaimer of inheritance in Turkey is a petition that shows the identity of the heir, the deceased and the status of heir, and clearly states that the inheritance is rejected unconditionally. Preparing the petition completely prevents disputes that may arise because the declaration is not clear and definitive. The petition usually contains the following elements:

• Court: The name of the civil court of peace at the deceased’s last place of residence.
• Heir’s Details: The name, surname, Turkish ID number and address of the declaring heir; if a representative applies, the representative’s details.
• Deceased’s Details: The deceased’s identity details, date of death and last place of residence.
• Status of Heir and Date of Learning: The heir’s relationship with the deceased and the date on which the heir learned of the death; this information matters for calculating the period.
• Declaration and Request: A clear declaration that the inheritance is rejected unconditionally, together with a request that the declaration be recorded, entered in the special register and that a document showing the disclaimer be issued.

3. What Documents Are Required to Disclaim an Inheritance in Turkey?

The basic document in a disclaimer application is the petition of rejection, accompanied by the heir’s identity and records showing the deceased’s death. Since the court can access civil registry records electronically in Turkey, some documents may also be obtained by the court. The following documents are usually used in the application:

• Identity Document: The identity card of the declaring heir.
• Death and Civil Registry Records: A civil registry record showing the deceased’s date of death and heirs.
• Power of Attorney: If the application is made through a representative, a power of attorney containing specific authority to disclaim the inheritance.
• Notification of the Will: For appointed heirs, the document showing that the testamentary disposition was notified to them.
• Permission Decisions: For disclaimers on behalf of minors or persons under guardianship, the curator appointment decision or the permissions of the guardianship and supervisory authorities.

4. Can an Inheritance Be Disclaimed at a Notary or Through e-Devlet in Turkey?

An inheritance cannot be disclaimed at a notary or through e-Devlet; under Article 609 of the Turkish Civil Code, the declaration must be made to the civil court of peace. A declaration or power of attorney drawn up at a notary does not by itself produce the effect of disclaiming the inheritance; only a power of attorney with specific authority to disclaim can be obtained from a notary. The petition containing the declaration can, however, be sent to the civil court of peace through UYAP using a secure electronic signature under Code of Civil Procedure Art. 445.

5. Do You Need a Lawyer to Disclaim an Inheritance in Turkey?

Applying through a lawyer is not mandatory to disclaim an inheritance in Turkey; the heir may make the declaration personally to the civil court of peace. However, calculating the period, investigating the estate’s debts, choosing between a voluntary and a statutory disclaimer, and the permission procedures for disclaimers on behalf of minors require technical knowledge, and an incorrect application may cause the heir to miss the period and become liable for the debts.

6. How Long Does a Disclaimer of Inheritance Take in Turkey?

Since the voluntary disclaimer is a non-contentious proceeding, recording the declaration by the civil judge is usually completed in a short time; a statutory disclaimer lawsuit, being contentious, takes longer. The duration of a voluntary disclaimer in Turkey depends on the court’s workload, obtaining civil registry records and whether the file is submitted completely. In a statutory disclaimer lawsuit, correspondence with institutions, the expert examination and creditors’ defences may extend the proceedings over several months.

7. Does the Disclaimer Decision Need to Become Final, and How Is the Document Obtained?

A declaration made within the period is entered in the special register of the civil court of peace where the inheritance opened, and the disclaiming heir is given a document showing the disclaimer upon request. This document, regulated in Article 609/4 of the Turkish Civil Code, allows the heir to prove the disclaimer to enforcement offices, banks and creditors. Since the disclaimer takes effect when a timely declaration reaches the civil court of peace in Turkey, its effect does not depend on the recording and registration decision becoming final; the court only examines whether the disclaimer was made within the period and whether the declarant is an heir, and then records and registers it.

Turkish Court of Cassation case law confirms this. In its decision Court of Cassation, 14th Civil Chamber, Case No. 2016/403, Decision No. 2018/5821, dated 19.09.2018, the Court described the voluntary disclaimer as a unilateral right that changes the legal position and held that the declaration of rejection produces its legal effects automatically once it reaches the civil judge, so that the heir, as a rule, cannot withdraw it from that moment. The Chamber stated that the civil judge’s task under Turkish law is limited to examining whether the disclaimer was made within the period and whether the declarant is an heir and, if so, recording and registering the declaration; it also noted that for a voluntary disclaimer the competent court is that of the deceased’s last residence, while for a statutory disclaimer it is the court of the creditors’ residence at the time the lawsuit is filed.

8. How Much Does It Cost to Disclaim an Inheritance in Turkey?

For a voluntary disclaimer, court fees under the Law on Fees and notification and file expenses are paid; since these amounts are redetermined every year, they are calculated according to the tariff on the application date. If the application is made through a lawyer, an attorney’s fee also arises; under Article 164 of the Turkish Attorneys Act this fee may not be agreed below the Minimum Attorney Fee Tariff. In a statutory disclaimer lawsuit, litigation costs such as expert fees are added to the court fees and expenses.

What Are the Types of Waiver of Inheritance Rights in Turkey?

According to the Turkish Civil Code, the disclaimer of inheritance occurs in two forms: voluntary disclaimer and statutory (legal) disclaimer. The disclaimer of inheritance in Turkey refers to the act of an heir renouncing their status as an heir by refusing the debts and assets transferred to them through inheritance; the two types differ in whether the disclaimer rests on the heir’s will or on a legal presumption.

• Voluntary (Real) Disclaimer: This is when the heir voluntarily decides not to accept the inheritance and rejects it. To do so, the heir must apply to the Civil Court of Peace within the three-month period.
• Statutory (Legal) Disclaimer: This occurs when the deceased’s inability to pay debts at the date of death was clearly evident or officially determined, and the inheritance is deemed disclaimed by law (TCC Art. 605/2). Heirs do not have to make a time-limited declaration, but they must prove the insolvency of the estate against creditors through a lawsuit or a defence.

1. What Is a Voluntary Disclaimer of Inheritance in Turkey?

The real disclaimer of inheritance in Turkey is an action where the heirs declare, without providing any specific reason, that they are renouncing their inheritance to the competent authority. This action is considered a formative right of an extinguishing nature, meaning that if an heir rejects the inheritance in Turkey, they lose their status as an heir and are regarded as having died before the deceased.

• No Conditions: The rejection of inheritance in Turkey can be made without any conditions. This allows the heir to exercise their right not to accept the inheritance as they see fit.
• Irreversible as a Rule: Once the declaration reaches the civil court of peace, the heir cannot withdraw it unilaterally; it can be withdrawn only with the consent of all other heirs or if a lawsuit for annulment of the disclaimer succeeds. This indicates that the disclaimer of inheritance has significant legal consequences.
• Termination of Heir Status: The real disclaimer of inheritance in Turkey leads to the termination of the heir’s status, and under TCC Art. 611 the disclaiming heir’s share passes, as if they had not been alive when the inheritance opened, to the entitled persons, first to their own descendants. From that moment the disclaiming person takes no share in either the assets or the liabilities of the estate.

2. What Is a Statutory Disclaimer of Inheritance in Turkey?

Statutory disclaimer of inheritance in Turkey refers to the automatic rejection of an inheritance when the deceased (the testator) was insolvent at the time of death, meaning their debts exceeded their assets. According to Article 605 of the Turkish Civil Code, if the testator’s inability to pay debts at the date of death is clearly evident or officially determined, heirs are deemed to have disclaimed the inheritance without the need to formally request renunciation.

However, if heirs perform any explicit or implicit actions indicating acceptance of the inheritance, they may lose their right to statutory disclaimer in Turkey. Therefore, when dealing with an insolvent estate, it is crucial for heirs to act with awareness; the conditions and the lawsuit process of the statutory disclaimer are explained under separate headings below.

What Are the Conditions for Deemed Disclaimer of Inheritance in Turkey?

A statutory disclaimer requires that the testator was unable to pay debts at the time of death, that this inability was clearly evident or officially determined, and that the heir has not accepted the inheritance expressly or implicitly. These three conditions are required together under Turkish law; if any of them is missing, the heir cannot benefit from the statutory disclaimer.

1. The Testator’s Inability to Pay Debts at the Time of Death

The inability to pay debts at the time of death refers to a situation where the testator’s financial condition is insufficient to cover their debts despite the due dates having passed. However, this is not necessarily equivalent to insolvency under Turkish inheritance law: while being unable to pay debts implies ongoing and severe financial hardship, insolvency means that the total liabilities exceed the total assets.

• Inability to Pay vs. Insolvency: For example, if a person has no outstanding debts but lacks any sources of income, they may be unable to pay obligations, yet this does not mean they are insolvent.
• Temporary Liquidity Shortage Is Not Enough: The testator’s inability to pay debts should not be confused with a temporary liquidity shortage. If the testator had sufficient assets to cover their debts but was unable to make payments due to lack of cash flow, this would not be sufficient for statutory disclaimer.
• Debts Must Exceed the Estate: For statutory disclaimer to apply, the total debts of the testator must exceed their estate. For instance, if the testator had debts amounting to 100,000 TL but also possessed assets of the same value, they would not be considered unable to pay debts, and thus, the conditions for statutory disclaimer would not be met.

Whether the inheritance has been deemed legally disclaimed will be evaluated by the Turkish court based on the specific circumstances of the case. This will be determined by the judge in light of the evidence presented by the parties.

2. Clear or Official Determination of the Testator’s Financial Insolvency

For legal disclaimer of inheritance to apply, it is not enough for the testator to be unable to pay debts; this condition must also be clearly evident or officially documented. Turkish law provides these two methods of determination as alternatives:

• Clearly Evident Insolvency: A testator’s financial insolvency is considered clearly evident if it is widely known within their social and business circles. However, some individuals may deliberately conceal their financial difficulties due to embarrassment or strategic reasons, or may present themselves as insolvent to avoid payment even though their assets cover their debts. In such cases, the court must conduct a detailed assessment to determine whether the testator’s estate is genuinely insolvent, and the judge will consider all available evidence, including witness statements, before making a decision.
• Officially Determined Insolvency: The official determination of insolvency requires supporting documents that prove the testator’s inability to pay debts. This includes enforcement proceedings initiated against the testator, insolvency certificates issued in their name, a declaration of bankruptcy or concordat, or the seizure of all their assets.
• The Determination Must Concern the Deceased Personally: The bankruptcy of a capital company in which the deceased was a shareholder, or of a company founded by the deceased, does not mean that the deceased was personally insolvent. For an official determination, the situation must directly concern the deceased personally.

3. Preservation of Heirship in Case of Deemed Rejection of Inheritance in Turkey

In order to avoid heirship by asserting that the inheritance has been deemed disclaimed, the heir must not have accepted the inheritance through an explicit declaration of intent or engaged in actions that could be interpreted as acceptance. According to the Turkish Civil Code, an insolvent estate may be accepted by the heirs through an express declaration of intent, regardless of any time limitation; however, the legislator has considered certain acts as implicit acceptance of the inheritance. According to Article 610 of the Turkish Civil Code:

“An heir who, before the disclaimer period expires, interferes with the affairs of the estate as an heir, performs acts that are not ordinary administration of the estate or that go beyond what is necessary to carry on the deceased’s affairs, or conceals estate assets or appropriates them, cannot disclaim the inheritance.
Filing a lawsuit or initiating enforcement proceedings in order to prevent the expiry of limitation or forfeiture periods does not eliminate the right to disclaim.”

In accordance with this regulation, for the deemed rejection of inheritance to be valid, the heirs must avoid actions specified in the law as indicating acceptance. Otherwise, the heirs may be considered to have implicitly accepted the inheritance and will not be able to benefit from the deemed rejection under Turkish law.

How Is a Statutory Disclaimer of Inheritance Lawsuit Filed in Turkey?

A statutory disclaimer of inheritance lawsuit is filed in civil courts of first instance against the estate’s creditors to determine whether the inheritance is insolvent. In Turkish practice, this lawsuit is also referred to as a “lawsuit for determining the insolvency of the estate,” and heirs can petition the court to establish that the testator’s debts exceed their assets, thereby asserting that the inheritance should be deemed automatically disclaimed.

Lawsuits for deemed rejection of inheritance in Turkey are not subject to the mandatory mediation process. Since the lawsuit is contentious, heirs often have it conducted by an experienced litigation lawyer in Turkey. As the law sets no special jurisdiction rule for this lawsuit, jurisdiction is not exclusive: under the general rule the court of the defendant creditor’s place of residence is competent, and where the claim arises from a branch’s transaction, the court where that branch is located is also competent. A representative filing the lawsuit must submit a power of attorney containing specific authority concerning the disclaimer.

1. Who Can File a Statutory Disclaimer Lawsuit in Turkey?

Both legal and appointed heirs have the right to file this lawsuit; this means the plaintiffs may include the testator’s legal heirs or those designated in a will. Depending on the plaintiff’s capacity, the following rules apply under Turkish law:

• Minor Heirs: If an heir is a minor, the lawsuit is as a rule filed by the parent; however, where there is a possible conflict of interest, such as the parent being an heir to the same estate, the minor must be represented by a curator appointed under TCC Art. 426.
• Heirs Under Guardianship: For heirs under guardianship, the guardian’s filing of a lawsuit requires the permission of the guardianship authority (TCC Art. 462/8); because the matter concerns the disclaimer of an inheritance, the permission of the supervisory authority must also be obtained under TCC Art. 463/5.

2. Against Whom Is a Statutory Disclaimer Lawsuit Filed in Turkey?

The lawsuit is filed against the creditors of the estate and may be directed toward all estate creditors or just one of them. Unlike voluntary renunciation of inheritance, this lawsuit cannot be filed without a defendant in Turkey; at least one creditor must be named as the opposing party.

• Lawsuit Filed Without a Defendant: If the lawsuit is mistakenly filed without naming a creditor, the court will grant the plaintiff a certain period to correct this by specifying a creditor as the defendant.
• Assignment of the Claim: If a creditor transfers their claim to a third party, the statutory disclaimer of inheritance lawsuit in Turkey must be directed against the new creditor.

The determination of the deemed rejection of inheritance is significant as it relieves the heir from the inheritance debts. Therefore, it is crucial that the lawsuit is filed in accordance with the proper procedures and directed at the correct parties. Directing the lawsuit against the wrong party may lead to its dismissal by the Turkish courts without an examination of the merits.

3. How Does the Court Determine If the Estate Is Insolvent?

The determination of whether an estate is insolvent involves a detailed assessment of the testator’s assets and liabilities. This process is carried out by the court through inquiries made to various official institutions in Turkey, and the following entities serve as primary sources for identifying the estate’s assets (active elements) and liabilities (passive elements):

1. Tax Office: Examines the testator’s tax debts and payments.
2. Municipality: Investigates real estate holdings and local tax obligations.
3. Traffic Registration Office: Checks for vehicle ownership and any outstanding debts related to the testator’s vehicles.
4. General Directorate of Land Registry and Cadastre: The deceased’s real estate and any potential mortgages on them are investigated. If there is an Ottoman Title Deed transferred to the deceased by their ancestors, its identification is carried out.
5. Banks: Assesses bank accounts, loan debts, and other financial transactions.
6. Companies: The debts, capital status, and other financial obligations of the companies in which the deceased was a shareholder are reviewed. Additionally, the tax liabilities of the company in which they were a shareholder will also be investigated.
7. Intellectual Property Rights: The deceased may have intellectual property rights and trademark registrations, and there may be potential income derived from these rights. These rights will be investigated by the court.

The court evaluates the data collected from these institutions to determine whether the testator’s debts exceed their assets. After gathering all relevant evidence, the Turkish court renders its decision on whether the estate is deemed insolvent.

4. What Evidence Is Used in a Deemed Disclaimer of Inheritance Case in Turkey?

Various types of evidence can be used to prove that the testator was unable to pay their debts; while official documents are not strictly required, any relevant evidence may be considered valid. The following types of evidence can help establish the testator’s insolvency before the Turkish courts:

1. Witness Statements: Testimonies from individuals familiar with the testator’s financial situation and debts.
2. Tax Office Records: Documents confirming outstanding tax liabilities and the testator’s payment history.
3. Enforcement Files: Debt enforcement proceedings and commercial lawsuits initiated by creditors, indicating the inability to repay debts.

In these cases, the burden of proof lies with the plaintiff. This means that heirs requesting statutory disclaimer in Turkey must provide sufficient evidence to demonstrate the testator’s financial insolvency.

5. Ex Officio Investigation in a Statutory Disclaimer of Inheritance Case in Turkey

In a statutory disclaimer of inheritance case in Turkey, the court is obligated to conduct a comprehensive investigation to determine whether the estate is insolvent. This investigation must accurately assess the testator’s assets and liabilities as of the date of death, and the court examines various factors, such as the testator’s place of residence and registered address, to identify all active and passive elements of the estate. The scope of the investigation may include inquiries to the following institutions:

1. Land Registry Offices: The information regarding the deceased’s real estate, along with the status of any annotations and declarations on the property.
2. Tax Offices: Verification of tax debts, local and foreign sourced income tax records.
3. Banks: Examination of bank accounts, outstanding loans, and credit card debts.
4. Labor Claims: The labor rights of the deceased, including worker compensation rights, wrongful termination rights, annual leave, overtime pay, reinstatement lawsuit claims, notice pay and seniority pay, which are owed by the company the deceased worked for under an employment contract within the scope of Turkish labor law.
5. Social Security Institution (SGK – Bağkur, SSK, Pension Fund): Records of pension payments and social security debts.
6. Municipal Authorities: Local law enforcement (zoning and municipal police) reports on the testator’s financial situation.

After completing these investigations, the court will evaluate all collected evidence to determine whether the estate is insolvent. It will then issue a ruling on the statutory disclaimer request under the Turkish Civil Code.

6. Importance of the Expert Report in a Deemed Disclaimer of Inheritance Lawsuit in Turkey

In a deemed disclaimer of inheritance case in Turkey, after conducting a comprehensive investigation into the testator’s financial status, an expert report is prepared. This report evaluates the solvency of the estate by assessing both assets and liabilities, and the expert examines the testator’s property, debts, and financial records in detail to determine whether the estate is insolvent.

• Objection to the Report: Parties involved in the case have the right to object to the expert report, and the court may review the objections.
• New Expert Examination: If deemed necessary, the court may request a new expert report to ensure a more objective and accurate assessment.
• Basis of the Decision: The accuracy and reliability of the expert report are crucial, as it serves as a key piece of evidence in determining whether the statutory disclaimer is applicable.

7. Is There a Statute of Limitations for Statutory Disclaimer of Inheritance in Turkey?

A statutory disclaimer lawsuit in Turkey is not subject to a statute of limitations; heirs are not bound by any specific time frame to file a lawsuit for statutory disclaimer. As long as it is established that the testator was insolvent at the time of death, heirs can initiate the lawsuit at any time.

This provision allows heirs to file for statutory disclaimer even if they become aware of the testator’s debts long after their passing. However, once heirs have explicitly or implicitly accepted the inheritance, they can no longer benefit from statutory disclaimer under Turkish law; accepting the inheritance irrevocably makes the heirs responsible for the deceased’s debts.

8. Situation of an Heir Who Accepts the Inheritance and the Deemed Disclaimer Defence

Heirs may accept the inheritance without knowing that the testator was insolvent, or they may be deemed to have implicitly accepted the inheritance. In such cases, the heirs can be unlimitedly responsible for the testator’s debts; to avoid this negative situation, it is crucial to file a deemed disclaimer of inheritance lawsuit before the Turkish courts to establish that the testator was insolvent at the time of death.

• Defence in Pending Lawsuits: Even if the heirs have not obtained a formal ruling of statutory disclaimer, they can still raise the deemed disclaimer defense in lawsuits filed by the testator’s creditors. These defenses can be presented as objections in ongoing lawsuits and addressed as preliminary issues.
• Defence in Enforcement Courts: If an heir pursued for the deceased’s debt claims that the estate is insolvent, under Article 68/4 of the Enforcement and Bankruptcy Law the heir is given a reasonable period to obtain a court judgment on this point, and the statutory disclaimer lawsuit is treated by the enforcement court as a suspensive issue, meaning the court will decide on the matter before proceeding with the case.

9. What Should a Statutory Disclaimer Petition Include in Turkey?

A statutory disclaimer petition is a petition filed with the civil court of first instance against the estate’s creditors, requesting a determination that the deceased’s estate was insolvent at the date of death. Since the lawsuit cannot be filed without a defendant and the burden of proof lies with the plaintiff, stating the parties and the evidence completely directly affects the course of the case. In Turkish practice, the petition usually contains the following elements:

• Court and Parties: The competent civil court of first instance; the plaintiff heir or heirs and the estate creditor or creditors named as defendants.
• Details of the Deceased: The deceased’s identity, date of death and information showing the heirship relationship.
• Claim of Insolvency: An explanation that the deceased’s inability to pay debts at the date of death was clearly evident or officially determined, and that the heir has not accepted the inheritance expressly or implicitly.
• Evidence: Evidence showing the estate’s assets and liabilities, such as enforcement files, insolvency certificates, tax office and bank records, land registry records and witness statements.
• Request: A determination that the estate is insolvent and that the inheritance is deemed disclaimed.

If the petition is filed through a representative, a power of attorney containing specific authority concerning the disclaimer must be attached. If the plaintiff is a minor whose interests conflict with those of the parent, the lawsuit is conducted under Turkish law through a curator appointed for the minor.

Differences Between Deemed Disclaimer of Inheritance and Voluntary Disclaimer of Inheritance in Turkey

There are several key differences between the statutory disclaimer of inheritance and the voluntary disclaimer of inheritance, which play a significant role in the lawsuit process, timeframes, and consequences. Under Turkish law, voluntary disclaimer of inheritance is simpler and involves a direct and unilateral action by the heirs, whereas deemed disclaimer of inheritance is a more complex process requiring legal action and a focus on the protection of creditors’ rights and the testator’s insolvency.

1. Lawsuit Process and Defendant Situation

The two types of disclaimer differ in whether an opposing party must be named. This difference directly affects the involvement of creditors in the process in Turkish proceedings:

• Voluntary Disclaimer of Inheritance: Can be filed without a defendant, and heirs can unilaterally reject the inheritance in Turkey. There is no need to file a lawsuit against any creditor or third party for the rejection to be valid.
• Statutory Disclaimer of Inheritance: Must be filed as a lawsuit, with the inheritance creditors as defendants. The lawsuit serves to protect the rights of the creditors, as the heir seeks to reject liability for the deceased’s debts.

2. Time Limitation

In terms of time, the most important difference is that the voluntary disclaimer in Turkey is subject to a forfeiture period. The statutory disclaimer depends on proof of insolvency and has no time limit:

• Statutory Disclaimer of Inheritance: There is no time limitation for filing this lawsuit. Heirs can file for a statutory disclaimer at any time, as long as the issue of insolvency of the testator is established.
• Voluntary Disclaimer of Inheritance: Has a time constraint of 3 months, running for legal heirs from the date they learn of the death and for appointed heirs from the official notification of the disposition. Heirs must reject the inheritance unilaterally within this period, without needing to provide any specific reason; failure to do so results in an automatic acceptance of the inheritance.

3. Debt Liability and Related Conditions

The two types of disclaimer under Turkish law also differ in the conditions for the heir to be freed from the debts and in the disclaiming heir’s liability towards creditors. These differences can be summarised as follows:

• Condition of the Statutory Disclaimer: Requires evidence that the testator was financially unable to pay their debts at the time of death. If this condition is met, the heirs can reject the inheritance.
• Result of the Voluntary Disclaimer: Heirs who disclaim the inheritance in Turkey do not, as a rule, become liable for the testator’s debts.
• Liability for Benefits Received in the Last Five Years: Whatever the type of disclaimer, heirs who disclaim the inheritance of a deceased who was unable to pay debts are liable to the deceased’s creditors under TCC Art. 618 to the extent of the values they received from the deceased in the five years before death and would have had to return in the distribution of the estate. Ordinary education and training expenses and a customary dowry are excluded, and heirs acting in good faith are liable only to the extent of their enrichment at the time of return.

Where Is the Inheritance Rejection Filed in Turkey?

The case for the voluntary rejection of inheritance in Turkey is filed at the Civil Court of Peace in the deceased’s last place of residence, and this jurisdiction is exclusive. However, if a statutory disclaimer is at issue, the competent court is the one in the creditors’ place of residence at the time the lawsuit is filed, and the court of jurisdiction is the Civil Court of First Instance; since this jurisdiction is not exclusive, the court where the lawsuit was filed becomes competent if the defendant does not object in time.

What Are the Consequences of Rejecting an Inheritance in Turkey?

The most important consequence of rejecting an inheritance in Turkey is that the heir loses the status of heir with effect from the opening of the inheritance and the share passes to the other entitled persons. Rejecting an inheritance in Turkey is a decision that is difficult to reverse and affects all heirs; when an heir rejects the inheritance, the rejecting heir waives their inheritance rights and is no longer considered an heir.

However, according to Court of Cassation practice, the heir can withdraw the declaration with the consent of all heirs or if a lawsuit for annulment of the disclaimer succeeds. This is because inheritance rejection in Turkey is a legal act that affects the distribution of the estate and the rights of the heirs, and the consent of all heirs is crucial in this process.

1. What Happens After Rejecting the Inheritance in Turkey?

After rejecting the inheritance, the heir loses all rights over the deceased’s assets and, in return, is also freed from the debts of the estate. Renunciation of inheritance in Turkey means renouncing the assets left by the deceased; the person who rejects the inheritance will no longer own any of the assets from the deceased’s estate, and the inheritance will be shared among the remaining heirs. The main consequences are the following:

• Loss of Heir Status: With the disclaimer, the disclaiming heir’s inheritance rights end. The most important consequence of waiving of inheritance rights in Turkey is the loss of the right to inherit, and inheritance rejection in Turkey retroactively takes effect from the opening of the inheritance.
• Freedom From Debts and Obligations: With the rejection of inheritance in Turkey, the rejecting person is freed from any debts, taxes, or obligations related to the estate.
• Waiver of Income and Receivables: Rejecting the inheritance also means waiving any potential income that could be gained by accepting the inheritance.
• Testamentary Dispositions Remain Valid: The rejection does not affect any bequests made by the deceased in favor of the rejecting heir. For example, a will/testament or insurance claim made in favor of the rejecting heir remains valid.
• Redistribution of Shares: When a person waives the inheritance in Turkey, the distribution of the inheritance will be reorganized, and the share of the rejecting person will be redistributed among the remaining heirs.
• No Lawsuits Concerning the Estate: The person who rejects the inheritance in Turkey cannot file lawsuits related to the deceased’s estate, such as claims for fraudulently hiding assets from the inheritance, a lawsuit for title deed cancellation and registration due to misuse of power of attorney, or lawsuits for the sale of inherited property through a court order, such as partition actions.

2. Can a Person Who Disclaims an Inheritance Receive a Survivor’s Pension and Compensation in Turkey?

A person who disclaims the inheritance can continue to receive the survivor’s pension and compensation for loss of support connected with the deceased in Turkey, because these rights arise not from the status of heir but from the person’s own legal position. Under Article 32 of Law No. 5510 on Social Insurance and General Health Insurance, the survivor’s pension is granted to the beneficiaries listed in the Law; entitlement depends on this beneficiary status rather than on heirship, so the disclaimer does not prevent it. Likewise, compensation for loss of support under Article 53 of the Turkish Code of Obligations is, according to the Court of Cassation, not a right inherited from the deceased but an independent right arising in the person of the one who lost support; having disclaimed the inheritance does not prevent claiming it.

3. If the Inheritance Is Rejected, to Whom Does the Inheritance Go in Turkey?

Waiving the inheritance in Turkey only affects the heir who waives it, and the share of the legal heir who waives the inheritance passes to the other rightful heirs as if the waiving heir were not alive when the inheritance opened. The waiving heir cannot participate in the distribution of the inheritance, has no rights to the assets of the estate and is considered as if they were never an heir at the time of the decedent’s death; the other heirs will step in their place in order.

• The Share Passes to Descendants First: The share of an heir who rejects the inheritance passes to their descendants; the person who rejects the inheritance in Turkey is treated as if they had died before the deceased.
• Adopted Children and Children in the Other Parent’s Custody: Adopted children or children who are under the custody of the other parent after a divorce are considered the descendants of the deceased.
• Share of an Appointed Heir: An appointed heir who rejects the inheritance is considered to have died before the deceased. If the deceased has not made a different provision regarding their share, it will pass to the legal heirs of the deceased.
• The Disclaiming Heir’s Spouse Does Not Inherit: The spouse of the disclaiming person is not a legal heir of the deceased and cannot benefit from the disclaimed share; the share passes to the disclaiming person’s descendants or other entitled persons, not to their spouse.

4. What Happens If All Heirs Renounce the Inheritance in Turkey?

If all the nearest legal heirs have renounced the inheritance in Turkey, the inheritance will be liquidated according to bankruptcy provisions by the civil court of peace under TCC Art. 612. If there is any remaining balance after the deceased’s debts are paid, the value will be distributed to the heirs as if they had not renounced the inheritance in Turkey.

• Surplus After Liquidation: If a surplus value remains after the liquidation, the remaining value will be distributed to the heirs as if they had not renounced the inheritance.
• Disinherited Heir: If there is an heir who has been disinherited due to crimes such as insult, abuse, or assault against the deceased, this heir will not be entitled to a share of the remaining surplus.
• The Inheritance Does Not Go to the State: The rejection by all nearest legal heirs does not mean dying without heirs; therefore the inheritance does not pass to the State under TCC Art. 501 but is liquidated under TCC Art. 612.

The Turkish Court of Cassation’s Assembly of Civil Chambers has clearly adopted this result. In its decision Court of Cassation, Assembly of Civil Chambers, Case No. 2023/1071, Decision No. 2025/35, dated 12.02.2025, the Assembly held that where all nearest legal heirs, namely the spouse and children, disclaim the inheritance, the estate must be liquidated by the civil court of peace under bankruptcy provisions, and that the descendants of the disclaiming children (the grandchildren) have no standing as parties in that situation. The Assembly stressed that any surplus after liquidation is given to the entitled persons as if they had not disclaimed, so the inheritance does not pass to heirs of a later degree or to the Turkish Treasury, and that no transfer to heirs can be made before the estate is liquidated.

5. What Happens If the Entire Descendants Renounce the Inheritance in Turkey?

If the entire descendants of the deceased renounce the inheritance, the inheritance will pass to the surviving spouse, and the spouse will become the sole heir. The legislator has accepted the principle that if all heirs in the first group renounce the inheritance in Turkey, their shares will pass to the surviving spouse, and has adopted the view that the surviving spouse, rather than the second group heirs, will benefit from this renunciation.

• Pending Divorce Case: A contested divorce or an ongoing mutual consent divorce case between the deceased and the spouse does not prevent the spouse from being the legal heir. As long as the divorce decree is not finalized, the marriage in Turkey is legally considered ongoing, and the spouse retains their inheritance rights.
• Divorce Decree Issued Abroad: A divorce decree issued abroad must be recognised to take effect in Turkey; if recognition of the foreign divorce in Turkey has not been obtained, the spouse still appearing as married in Turkish records may give rise to disputes over the inheritance share.
• Marital Contracts: Any prenuptial agreements or marital contracts that state the spouse cannot inherit do not by themselves remove the spouse’s statutory heirship, since agreements on the matrimonial property regime do not change heirship. A spouse can be excluded from heirship only by a waiver of inheritance agreement concluded between the spouses in the form of an official will (TCC Arts. 528 and 545).
• Rejection by an Appointed Heir: If an appointed heir disclaims the inheritance in Turkey, their share will pass to the deceased’s closest legal heirs. However, the deceased may have stipulated that the inheritance will not pass to their legal heirs if it is renounced, and instead may pass to the renouncing heir’s legal heirs or another person.

6. Does the Inheritance Pass to the Parents If the Descendants Disclaim It in Turkey?

When all descendants disclaim the inheritance, it does not pass to the ascendants, that is, the deceased’s parents; under TCC Art. 613 the disclaimed shares pass to the surviving spouse. If there is no surviving spouse, or the spouse also disclaims, all nearest legal heirs will have disclaimed, and the inheritance is liquidated by the civil court of peace under bankruptcy provisions pursuant to TCC Art. 612. This rule of Turkish inheritance law prevents a disclaimer from placing relatives of the next group under the burden of an indebted estate; an inheritance disclaimed by all nearest heirs does not pass to the next degree or to the Treasury.

7. What Is a Disclaimer in Favour of Subsequent Heirs in Turkey?

If there is a single heir, that sole heir or all the heirs, if there are multiple, may renounce the inheritance for the benefit of all subsequent heirs. The purpose of this disclaimer is the heir’s wish to leave their share directly to the subsequent heirs. This renunciation is an exception to the rule of Turkish law that the renunciation of inheritance is unconditional and without reservation. The person for whose benefit the renunciation of inheritance is made must declare within one month from the date the inheritance offer is made to them that they accept the inheritance.

8. What Happens If One of the Siblings Disclaims the Inheritance in Turkey?

If one of the siblings renounces the inheritance in Turkey, that sibling loses their right to inherit. In this case, under TCC Art. 611 the disclaiming sibling’s share passes first to that sibling’s own descendants; only if there are none does it pass to the other heirs of the same line.

For example, if only the deceased’s two siblings are heirs and the disclaiming sibling has no children, the disclaimed share is added entirely to the other sibling under Turkish law. In this case, the other sibling’s share increases from 1/2 to the whole estate (1/1).

9. Is a Sibling Liable for a Deceased Sibling’s Debts in Turkey?

A deceased sibling’s debt passes to the other sibling in Turkey only if that sibling becomes a legal heir of the deceased and does not disclaim the inheritance. If the deceased has descendants, or both parents are alive, the siblings are not heirs (TCC Arts. 495, 496) and are therefore not liable for the debts; where siblings do become heirs, they may disclaim the inheritance within their own disclaimer period to be free of an indebted estate.

10. Does the Child of the Person Who Disclaims the Inheritance Inherit in Turkey?

If only some of the heirs disclaim, the disclaiming person’s share passes to their children, and the debts of the estate pass to the children together with that share; the children must also disclaim within their own period under Turkish law if they want to be free of the debts. For example, if only one of three children disclaims, that child’s children (the grandchildren) may become liable for the debts in proportion to their shares unless they disclaim as well. By contrast, if all nearest legal heirs disclaim, the inheritance does not pass to the grandchildren; it is liquidated in Turkey under TCC Art. 612 and the grandchildren cannot be held liable for these debts.

According to the law, the children of the person who disclaims the inheritance will inherit, because the person who disclaims the inheritance in Turkey is considered to have predeceased the deceased and the inheritance passes to the next generation. An important issue in inheritance renouncement cases in Turkey is whether the children of the person who disclaims the inheritance will inherit or not, and the answer depends on the stance of the deceased’s descendants.

• Rule: In cases of renunciation, the inheritance passes to the next generation; in the case of rejection of inheritance in Turkey, the inheritance will pass to the children of the person who renounces the inheritance.
• The Only Exception: The only exception is when the entire line of descendants of the deceased renounces the inheritance. In this case, if all the deceased’s children also renounce the inheritance, the inheritance does not pass to the grandchildren; thus, if all descendants reject the inheritance in Turkey, the shares pass to the surviving spouse under TCC Art. 613, and if there is no spouse or the spouse also disclaims, the inheritance is liquidated under TCC Art. 612.
• Grandchildren’s Disclaimer Period: For grandchildren, the three-month period starts under TCC Art. 608/3 from the date they learn that the previous heirs disclaimed.
• Minor Grandchildren: If the grandchildren are minors, the declaration is made through their legal representatives; where the parent is also an heir to the same estate, a representative curator must be appointed due to the conflict of interest.
• Disclaimer by All Descendants: If all descendants of the deceased disclaim, the shares pass to the surviving spouse; if the spouse also disclaims or there is no spouse, the estate is liquidated and creditors seek payment from the estate.
• The Disclaiming Person’s Own Debts: The personal debts of the disclaiming person do not pass to their children because of the disclaimer; such debts only become relevant upon that person’s own death, through their own estate.

In summary, the inheritance will pass to the children of the person who renounces the inheritance; however, if all of the deceased’s descendants disclaim the inheritance in Turkey, the inheritance will not pass to the grandchildren. Therefore, the stance of the deceased’s descendants is an important factor in inheritance waiver cases in Turkey.

11. Can a Person Who Disclaimed a Parent’s Inheritance Inherit From a Grandparent in Turkey?

A person who disclaimed a parent’s inheritance can still inherit from a grandparent, because each death opens a separate inheritance and a disclaimer under Turkish law only has effect for the estate of the deceased whose inheritance was disclaimed. If the parent died before the grandparent, the grandchild becomes the grandparent’s heir by way of representation under TCC Art. 495/3, and this heirship arises from the grandchild’s own right, not from the parent’s estate.

By contrast, under Turkish law, if the parent disclaims the grandparent’s inheritance, the parent’s share passes to the grandchildren under TCC Art. 611/1 as if the parent had predeceased. In that case, if the grandparent’s estate is indebted, the grandchildren must also disclaim within three months of learning of the disclaimer; however, if all nearest legal heirs of the grandparent have disclaimed, the inheritance does not pass to the grandchildren and is liquidated under TCC Art. 612.

12. What Happens to Bank, Loan and Tax Debts After a Disclaimer in Turkey?

The deceased’s bank, credit card and tax debts do not disappear with the disclaimer; however, the disclaiming heir cannot be held personally liable for these debts, and creditors must direct their claims to the estate. The source from which the debts are collected in Turkey depends on the state of the estate and the nature of the debt:

• Bank and Credit Card Debts: The deceased’s loan and credit card debts are part of the estate’s liabilities. These debts cannot be claimed from the disclaiming heir; the bank may claim them from the estate assets or from the heirs who did not disclaim.
• Loans With Life Insurance: If life insurance was taken out with the loan, the insurance company pays the loan debt covered by the policy to the bank; for this reason, it is important to investigate insurance linked to loan agreements before disclaiming.
• Tax Debts: Under Article 12 of the Tax Procedure Law, upon death the taxpayer’s obligations pass to the legal and appointed heirs who have not disclaimed the inheritance, and each heir is liable for the deceased’s tax debts in proportion to their inheritance share; the disclaiming heir cannot be held liable for the deceased’s tax debts. In disputes concerning tax debts, the support of a tax lawyer in Turkey helps manage the process correctly.

13. Can Enforcement Proceedings Be Initiated Against a Person Who Disclaimed an Inheritance in Turkey?

Since a person who disclaimed within the period is not an heir, enforcement proceedings cannot be initiated against their personal assets for the deceased’s debts; if proceedings are nevertheless started, the heir may object with the document showing the disclaimer or apply to the Turkish enforcement court. According to the Court of Cassation, a request by a person pursued as heir to cancel the proceedings on the ground of having disclaimed the inheritance is a complaint under Article 16 of the Enforcement and Bankruptcy Law and, as it concerns capacity to be a party, is not subject to a time limit. In Turkish practice, creditors may start proceedings against the persons listed in the certificate of inheritance, so it is important for the disclaiming heir to submit the disclaimer document to the enforcement file without delay. Where a statutory disclaimer is at issue, the heir is given a period under Article 68/4 of the Enforcement and Bankruptcy Law to obtain a judgment, and the statutory disclaimer lawsuit is treated by the enforcement court as a suspensive issue.

Can I Refuse Inheritance in Turkey If I Have Debts?

An indebted heir also has the right to disclaim the inheritance; however, the heir’s creditors may file a lawsuit for annulment of the disclaimer, claiming that it was made to harm them. The question of whether someone with debts can refuse an inheritance in Turkey is a common one; renouncing an inheritance can benefit other heirs, as the share of the person who renounces it will be redistributed among the remaining heirs.

If one of the heirs has significant debts and is unable to pay them, they may refuse the inheritance in Turkey to avoid causing financial harm to the other heirs. Heirs with debts often choose to renounce the inheritance to prevent creditors from seizing the deceased’s assets.

Although this situation may appear to be a fraudulent act, there is no legal barrier to a debtor heir rejecting the inheritance in Turkey. However, in such cases, the creditors of the debtor heir may file a lawsuit to revoke the renunciation of inheritance; if the annulment is granted, the estate is officially liquidated and the claims of the creditors who objected are paid first from the share falling to the disclaiming heir (TCC Art. 617).

Is It Possible to Revoke a Disclaimer of Inheritance in Turkey?

Generally, disclaiming an inheritance in Turkey is irreversible; however, the declaration can be withdrawn if all other heirs consent or if the intention to disclaim was vitiated by mistake, fraud or duress. Once heirs disclaim the inheritance, they cannot take back their decision, and the renounced inheritance will pass to the other heirs. For this reason, the answer to whether a disclaimer can be withdrawn is positive only in the exceptional cases below.

In exceptional cases, the heir who has disclaimed the inheritance in Turkey may request the annulment of their renunciation. These exceptional cases include:

1. Mistake, Fraud, or Duress: The heir who rejected the inheritance in Turkey may claim they were mistaken, deceived, or coerced into renouncing (Turkish Code of Obligations Art. 30 et seq.). In such cases, the heir must prove their claims with evidence; if these claims are proven, the renunciation decision can be annulled.
2. Approval of Other Heirs: Once the declaration reaches the court, the heir cannot withdraw it unilaterally; however, the declaration can be withdrawn if all other heirs consent. If even one heir does not consent, withdrawal on this ground is not possible.

If these conditions are met, the heir who rejected the inheritance in Turkey can file a lawsuit to reverse the decision and accept the inheritance. However, outside of these exceptional situations, the renunciation is final and cannot be undone.

Current Turkish Court of Cassation practice follows the same line. In its decision Court of Cassation, 7th Civil Chamber, Case No. 2024/3350, Decision No. 2025/1813, dated 09.04.2025, the Court held that once a voluntary disclaimer reaches the court, the declaration can be withdrawn only with the consent of all heirs or if a lawsuit for annulment of the disclaimer succeeds. In that case the disclaiming heir stated at the appeal stage that they were withdrawing their intention to disclaim, and the Chamber reversed the judgment because it had been given without asking whether the other heirs consented to the withdrawal.

What Is a Lawsuit for the Annulment of Inheritance Renunciation in Turkey?

A lawsuit for the annulment of inheritance renunciation is the lawsuit by which the creditors of an heir whose assets are insufficient to cover their debts request, under Article 617 of the Turkish Civil Code, the annulment of a disclaimer made to harm them. The lawsuit aims to protect the heir’s own creditors and is separate from the rights granted to the deceased’s creditors.

1. What Is a Malicious Renunciation of Inheritance?

When an heir is heavily in debt, they may deliberately disclaim the inheritance to benefit other heirs rather than their own creditors. Malicious renunciation of inheritance in Turkey refers to a situation where an heir disclaims the inheritance solely to harm their creditors.

This typically occurs in Turkey when the heir’s assets are insufficient to cover their debts, and they reject the inheritance to protect their assets from being used to pay their creditors. Although this action may be taken for various reasons, it is often done to avoid paying debts while preserving wealth.

2. Conditions and Time Limit of the Annulment Lawsuit

To prevent such situations, Article 617 of the Turkish Civil Code allows the heir’s creditors or the bankruptcy administration to file a lawsuit for the annulment of inheritance renunciation in Turkey. According to Court of Cassation practice, the following conditions must be met together for the lawsuit to succeed:

• No Adequate Security: Creditors can file this lawsuit if they have not been provided with adequate security.
• Six-Month Period: The lawsuit must be filed within six months from the date of renunciation; this is a forfeiture period.
• Heir’s Insolvency and Unpaid Debt: The heir’s existing assets must be insufficient to pay their debts and the debt must remain unpaid; if the claim is collected during the proceedings, the lawsuit becomes moot.
• Intention to Harm: The creditor must prove that the indebted heir acted with the intention of harming creditors.

3. Competent Court for the Annulment Lawsuit

The competent and authorized court in Turkey for the annulment of inheritance renunciation cases is the civil court of first instance. The lawsuit is filed against the indebted heir who disclaimed; other heirs who are not the creditor’s debtors cannot be named as defendants.

4. What Happens If the Court Annuls the Disclaimer?

According to Article 617 of the Turkish Civil Code, if the court decides to annul the renunciation of inheritance, the deceased’s estate is subjected to official liquidation. The values falling to the renouncing heir’s share after liquidation are distributed in the following order:

1. Creditors who filed the lawsuit: If the renouncing heir has a share in the inheritance, the claims of the creditors who initiated the lawsuit are paid first. However, if the heir’s share is insufficient to cover all creditor claims, it is distributed proportionally among the creditors based on their claims.
2. Other creditors: After the creditors who filed the lawsuit have been paid, if there is any remaining inheritance share, it is used to pay the claims of other creditors who did not file a lawsuit.
3. Heirs benefiting from the disclaimer: If there is still any remaining value after this stage, and the renunciation is deemed valid, the remaining assets are distributed to the rightful heirs.

Can Foreigners Reject Inheritance in Turkey?

Foreigners can reject inheritance in Turkey as Turkish Citizens; however, the rules governing this process are determined not by the law of the foreigner as heir but by the national law of the deceased and Turkey’s legal framework. Turkish inheritance law is regulated under the Turkish Civil Code, but foreigners must also consider International Private and Procedural Law (MÖHUK) when rejecting inheritance in Turkey.

1. Which Law Applies When a Foreigner Rejects an Inheritance in Turkey?

When a foreigner wishes to waive inheritance in Turkey, the first step is to determine which country’s law governs the inheritance, and MÖHUK serves as the legal basis for this determination. Under Article 20 of MÖHUK, inheritance is as a rule governed by the national law of the deceased; however, Turkish law applies to immovable property located in Turkey. Under the second paragraph of the same article, the rules on the opening, acquisition and distribution of the inheritance are governed by the law of the country where the estate is located.

Therefore, even if a foreigner has made a disclaimer in their own country, the safe course for avoiding a loss of rights regarding the estate in Turkey, and particularly immovable property in Turkey, is to make the declaration to the competent Turkish civil court of peace in the form and within the period required by Turkish law.

2. How Do Turkish Courts Assess a Foreigner’s Disclaimer?

Turkish courts evaluate the validity of the renouncement of inheritance by foreigners by determining the applicable law under the MÖHUK (Private International Law). Whether a disclaimer made abroad has effect for the estate in Turkey is assessed on the facts of each case; it should not be assumed that such a disclaimer is automatically valid in Turkey without this assessment.

In this way, the heir who renounces the inheritance waives their rights as an heir to the entire estate of the deceased, including real estate acquired by the foreigner in Turkey. In conclusion, foreigners can reject and waive their inheritance rights in Turkey, but the process is subject to legal review and its validity depends on the law determined under Article 20 of MÖHUK and on the assessment made.

3. How Can an Heir Living Abroad Disclaim an Inheritance in Turkey?

An heir living abroad can disclaim an inheritance in Turkey without travelling to Turkey, by conveying the declaration to the competent civil court of peace through a representative with specific authority or via Turkish consulates. For Turkish citizens and foreigners living in Germany, the United Kingdom or another country, the most common route is to have a power of attorney containing authority to disclaim the inheritance drawn up at the Turkish consulate in that country and to have their lawyer in Turkey make the application; an English-speaking lawyer in Turkey can conduct the process without the heir travelling.

• Power of Attorney at a Consulate: A power of attorney drawn up at a Turkish consulate can be used for the application in Turkey; it must contain specific authority to disclaim the inheritance.
• Power of Attorney at a Foreign Notary: For a power of attorney drawn up before a foreign notary to be used in Turkey, it must as a rule bear an apostille or be certified by the consulate, and its Turkish translation must be certified.
• Time Limit: Being abroad does not automatically extend the three-month disclaimer period; however, where there are important reasons, an extension may be requested from the civil judge under TCC Art. 615.

The Importance of Seeking Legal Assistance in Disclaimer of Inheritance in Turkey

Disclaiming inheritance in Turkey is a complex process that requires compliance with specific legal procedures; therefore, obtaining legal assistance is highly important in inheritance rejection procedures. Rejection of inheritance in Turkey can lead to different outcomes depending on the circumstances. For this reason, before proceeding with inheritance rejection, a thorough assessment of assets and debts should be conducted, and the rejection should be filed within the legal timeframe and in accordance with the law at the competent court.

Otherwise, if an inheritance disclaimer case is filed incorrectly and subsequently dismissed by the court, the statutory period for rejection may be missed, and the heir may unintentionally become responsible for all the debts of the deceased. This risk has consequences that are difficult to remedy, particularly for applications made in the last days of the period under Turkish law.

An inheritance lawyer in Turkey can support the heir in the disclaimer process in the following areas:

• Legal Requirements: Understanding the legal requirements of the inheritance waiving process and preparing the necessary documents for completion.
• Resolving Legal Issues: Addressing and resolving legal challenges that may occur during the rejection of inheritance in Turkey.
• Advice on Consequences: Advising the client on the consequences of inheritance rejection in Turkey, helping them act in their best interests.

Making a decision without fully understanding the legal implications of disclaiming an inheritance in Turkey may lead to financial losses for the heir in the future. For this reason, the state of the estate, the disclaimer period and the effect of the disclaimer on subsequent heirs should be assessed together before deciding.