For most foreign citizens, Turkish inheritance law can be difficult and confusing to understand, especially the term “reserved portion”.
But, before we go on to explain what the reserved portion is, we will provide a general outline of Turkish inheritance law.
When a Turkish citizen, or a foreign citizen who has immovable assets in Turkey, passes away, Turkish inheritance law will apply on how his immovable assets will be inherited by his heirs – as well as his moveable assets, in the case of Turkish citizens.
The first thing the law does, in order to set the rules on inheritance, is to differentiate between someone passing away intestate, without a will, and someone who has left a will.
Inheritance Portions of the Heirs If There Is No Will Under Turkish Inheritance Law
If there is no will, the share of the heirs on the estate will be calculated according to Article 499 of the Turkish Civil Code, which defines the legal inheritance shares of the heirs.
As an example, we provide part of the Article 499, which refers to the legal inheritance share of the surviving spouse:
The surviving spouse inherits the inheritance according to the group he / she is in, at the following rates:
- If the spouse inherits together with the descendants of the deceased, she/he will have one fourth of the inheritance,
- If the spouse inherits together with the deceased person’s parents, she/he will have half of the inheritance,
- If the spouse inherits together with the deceased person’s grandparents and their children, she/he will have three-fourths of the inheritance,
- If there is nobody else beside the spouse, she/he will have the entire inheritance.
So, if there is no will when someone passes away, the heirs must apply to the court through their Turkish lawyer to obtain a Certificate of Beneficiaries. The court will then make a decision based on Article 499 and will issue the Certificate of Beneficiaries under Turkish inheritance law. With this Certificate in hand, the heirs can then proceed to register their inherited assets in their names based on their legal inheritance share which is defined in the Certificate.
Inheritance Portions of the Heirs If There Is A Will Under Turkish Inheritance Law
If there is a will, Turkish inheritance law, which is under the wider aspect of the Turkish Civil Code, aims to protect the minimum inheritance rights of the family of the deceased and imposes a reserved portion of his estate for the benefit of these close relatives. In practice, this means that it is not possible to disinherit close relatives entirely, or even partially below a certain limit, even if there is a will. As an example, if a spouse leaves her entire estate in a will to her husband, and disinherits her children, then this will be declared invalid by the courts, and her children will automatically be entitled to their reserved portion in her estate.
It is also important to note that not all relatives have a reserved portion and only the following are protected under Turkish inheritance law:
- Descendants (children, grandchildren,)
- Parents
- Surviving spouse
The share in the inheritance of each reserved portion depends on the closeness of the relationship with the deceased and on who the other surviving heirs are. It is calculated as a percentage of their legal heritage share. The detailed percentages for reserved portions are set in article 506 of the Turkish Civil Code.
Again, as an example, part of Article 506 is provided:
- The reserved portion for children is 1/2 of their legal heritage share and the reserved portion for parents is 1/4 of their legal heritage share.
- If the surviving spouse inherits together with the descendants or the parents of the testator, she/he will have her whole legal heritage share as a reserved portion. In all other cases, the reserved portion for the spouse is 3/4 of her legal heritage share.
If the testator disinherits close relatives or leaves them less than their reserved portion, they can challenge the will in court. If the court finds that the will breaches the reserved portion rights of the heirs, the Judge will decide that the estate should be distributed according to article 499 of the Turkish Civil Code.
06.10.2023