Inheritance and probate in Türkiye operate through an integrated framework spanning civil law, tax law, and private international law. The principal statutes are: the Turkish Civil Code (Law No. 4721, the "TMK") of 22 November 2001 (Resmi Gazete 8.12.2001/24607, in force 1 January 2002) Book Three (Inheritance Law) Articles 495-682, governing intestate succession, testamentary dispositions, certificate of inheritance (veraset ilamı) under Article 598, forced heirship (saklı pay) under Article 506, reduction action (tenkis davası) under Articles 560-571, inheritance acceptance and rejection under Articles 595-616, and partition (paylaşma) under Articles 642-679; the Inheritance and Gift Tax Law (Law No. 7338, the "VİV Kanunu") of 8 June 1959 governing tax obligations with declaration deadlines under Article 9 and clearance certificate under Article 17; the International Private and Procedural Law (Law No. 5718, the "MÖHUK") of 27 November 2007 Articles 20 governing applicable law for succession and Articles 50-59 governing recognition of foreign judgments; and the Notary Law (Law No. 1512) as amended by Law No. 6217 of 14 January 2011 enabling notaries to issue certificates of inheritance alongside courts.
Civil Court of Peace (Sulh Hukuk Mahkemesi) under HMK Article 4 framework holds principal jurisdiction for veraset ilamı issuance, partition, and inheritance estate inventory. Civil Court of First Instance (Asliye Hukuk Mahkemesi) holds jurisdiction for substantive inheritance disputes including tenkis (reduction) actions, miras sebebiyle istihkak (inheritance restitution) claims, and tapu iptali ve tescili (title cancellation and registration) actions under TMK Article 1024. Cross-border succession involving foreign elements operates under MÖHUK Article 20 lex rei sitae rule for immovable property and last habitual residence rule for movable property, with foreign judgment recognition under MÖHUK Articles 50-59 and Hague Apostille Convention 1961 (Türkiye party since 1985 through Law No. 6303). Mandatory mediation under HUAK Article 18/B (added by Law No. 7445 of 28 March 2023, effective 1 September 2023) applies to immovable property disputes including inheritance partition. ER&GUN&ER Law Firm advises Turkish and foreign heirs, executors, and beneficiaries on the integrated framework. Practice may vary by authority and year — check current guidance.
TMK Inheritance Law Framework
Turkish inheritance law operates through TMK Book Three (Articles 495-682) establishing the substantive framework. The system distinguishes between intestate succession (yasal miras) under TMK Articles 495-501 — where heirs are determined by statutory rules based on family relationships — and testamentary succession (iradi miras) under TMK Articles 502-544 — where the deceased's testamentary dispositions allocate the estate within statutory limits. Most Turkish estates involve combined application of both pathways: the deceased's testamentary dispositions allocate within the disposable portion (tasarruf edilebilir kısım), while statutory rules govern any undisposed portion and ensure forced heirship protections.
Intestate succession under TMK follows the parentela (zümre) system organising heirs into successive degrees. The first parentela includes the deceased's descendants (altsoy) — children and grandchildren by representation. The second parentela includes the deceased's parents (ana ve baba) and their descendants (siblings of the deceased and their issue). The third parentela includes grandparents and their descendants. The deceased's surviving spouse (sağ kalan eş) under TMK Article 499 inherits alongside the active parentela with specific share allocations: alongside descendants, the spouse receives 1/4 of the estate; alongside the second parentela (parents and siblings), 1/2; alongside the third parentela (grandparents), 3/4; if no relatives in the first three parentela survive, the spouse receives the entire estate. Practice may vary by authority and year — check current guidance.
Inheritance opens (mirasın açılması) at the moment of death under TMK Articles 575-589, with all heirs simultaneously acquiring undivided ownership in proportion to their inheritance shares. The acquired ownership is collective ownership (elbirliği mülkiyeti) under TMK Articles 701-703 — heirs hold the estate jointly without specific portions of specific assets, with disposition requiring unanimous agreement until partition. The collective ownership phase continues until partition (paylaşma) under TMK Articles 642-679 transforms it into either separate individual ownership of allocated assets, or shared ownership (paylı mülkiyet) under TMK Articles 688-700 with defined fractional shares. Partition can occur through agreement among heirs, judicial partition action before the Sulh Hukuk Mahkemesi when agreement fails, or sale and proceeds distribution where in-kind partition is impractical. The transition from collective to individual ownership is procedurally and substantively significant for heir rights and asset management.
Forced Heirship Under TMK Article 506
Forced heirship (saklı pay) under TMK Articles 504-513 protects specific close family members from disinheritance through testamentary disposition or lifetime gift. The protected heirs and their forced share percentages under TMK Article 506 are: descendants (altsoy) — protected for 1/2 of their statutory inheritance share; parents (ana baba) — protected for 1/4 of their statutory inheritance share; surviving spouse (sağ kalan eş) — protected for the entire statutory share when inheriting alongside descendants or parents, and for 3/4 of the statutory share when inheriting alone or alongside the third parentela. Siblings, more distant relatives, and other potential heirs are not protected by forced heirship and can be entirely excluded by testamentary disposition.
The forced shares calculation operates through specific methodology under TMK framework. First, the gross estate value at the moment of death is calculated, including all assets net of decedent's debts. Second, certain lifetime gifts and transfers (tenkise tabi sağlararası kazandırmalar) are notionally added back to the estate value under TMK Article 565 — addressing the concern that the deceased might evade forced heirship by making large lifetime gifts to favoured persons. The notional add-back includes gifts within five years before death (presumed evasive), gifts where evasive intent is otherwise demonstrated, and certain insurance and pension benefits. Third, the resulting "calculation estate" determines the forced shares. Fourth, comparison with actual asset distribution identifies any forced share violations. Fifth, where violations exist, the affected forced heirs can pursue tenkis action to restore their forced share. Practice may vary by authority and year — check current guidance.
Disinheritance (mirastan ıskat) under TMK Article 510 provides limited grounds for excluding even forced heirs in extraordinary circumstances. The grounds include: the heir's serious crime against the deceased or close family members; substantial breach of family obligations toward the deceased or family. The disinheritance must be expressly declared in valid testamentary disposition with reasons specified. The substantive justification can be challenged by the disinherited heir through judicial review with the burden on the testator's representative to substantiate the grounds. Successful disinheritance challenge restores the heir to forced share status, while unsuccessful challenge maintains the disinheritance. The strict standards and procedural requirements make disinheritance practically rare, with most family conflicts addressed through estate planning structures preserving forced shares while allocating remaining estate value according to the deceased's wishes.
Wills and Testamentary Dispositions Under TMK 502-544
Testamentary dispositions in Turkish law operate under TMK Articles 502-544 with several authorised forms. Official will (resmi vasiyetname) under TMK Article 532-537 is prepared before a notary, peace court judge, or other authorised official with two witnesses, with the testator declaring testamentary intentions and the official drafting and certifying the document. The official will provides the strongest evidentiary basis with formal authentication by competent authority. Holographic will (el yazılı vasiyetname) under TMK Articles 538-539 must be entirely handwritten, dated, and signed by the testator personally — typed wills, partially-typed wills, or wills lacking complete handwriting do not qualify. Oral will (sözlü vasiyetname) under TMK Articles 539-540 is permitted only in extraordinary circumstances (imminent death, isolation, war) preventing formal will preparation, with strict procedural requirements for witness verification and prompt judicial recording.
Inheritance contracts (miras sözleşmesi) under TMK Articles 527-531 enable contractual inheritance arrangements between the future deceased and counterparties, providing alternative to unilateral testamentary disposition. Inheritance contracts must be in official will form (notarial preparation with two witnesses) and bind the parties contractually — distinct from unilateral wills which can be revoked at any time. Common applications include marriage settlements addressing post-mortem provisions, family business succession arrangements, and elderly care arrangements with counterparty obligations supported by inheritance commitments. Practice may vary by authority and year — check current guidance.
Capacity for testamentary disposition under TMK Article 503 requires the testator to be 15 years of age or older with legal capacity (temyiz kudreti) at the time of disposition. The capacity requirement addresses both age and mental competence — a testator must understand the nature and consequences of testamentary disposition. Where capacity is contested (typically alleging dementia, mental illness, or undue influence), the burden generally lies with the party challenging the capacity, supported by medical records, witness testimony about the testator's condition near the disposition date, and expert medical opinions. Capacity disputes are common in contested probate proceedings, with substantial litigation following testamentary disposition by elderly or ill testators. Strategic planning for testators with potential capacity concerns includes contemporaneous medical assessments, recorded testimonial sessions, multiple witness signatures, and integrated documentation supporting the disposition's validity. The testamentary disposition becomes effective at death, with intervening events (changes in family situation, asset values, beneficiary circumstances) affecting practical outcomes within the disposition's framework.
Veraset İlamı (Certificate of Inheritance) Under TMK Article 598
The certificate of inheritance (veraset ilamı or mirasçılık belgesi) under TMK Article 598 is the foundational probate document confirming who the legal heirs are and their respective inheritance shares. The certificate is required for: title deed transfers at the Land Registry; bank account access; corporate share transfers at Trade Registry; inheritance tax declarations; insurance claims; pension and benefits transitions; and most other estate administration activities. Without a valid veraset ilamı, third parties (banks, registries, courts, government agencies) cannot recognise heir authority or process inheritance-related transactions.
Two pathways exist for veraset ilamı issuance. Court issuance through the Sulh Hukuk Mahkemesi follows the traditional pathway, with the court analysing family records, identifying legal heirs based on intestate succession rules, considering any testamentary dispositions, and issuing the certificate identifying heirs and their shares. Court proceedings are appropriate for complex situations involving disputed heirship, foreign elements, or testamentary complications. Notarial issuance under Law No. 6217 of 14 January 2011 amendments to the Notary Law (Law No. 1512) extended notarial authority to issue veraset ilamı for straightforward intestate cases without disputed elements. Notarial issuance is faster and lower-cost than court proceedings, suitable for clear-cut intestate succession with available family records. Practice may vary by authority and year — check current guidance.
Required documentation for veraset ilamı application typically includes: the deceased's death certificate (ölüm belgesi); identity documents for the applicant heirs; family registry records (vukuatlı nüfus kayıt örneği) from the Civil Registry showing family relationships; marriage certificates establishing spousal relationships; court records or notarial records of any testamentary dispositions; and similar supporting documentation. For foreign deceased or foreign heirs, additional documentation includes: legalised foreign death certificates with Hague Apostille 1961 certification (Türkiye party through Law No. 6303 since 1985); legalised foreign family records establishing relationships; sworn translations under HMK Article 223 by translators registered with Turkish notaries; and where applicable, foreign court records or notarial records. The integrated documentation package supports the veraset ilamı issuance through court or notary pathway, with case-specific complexity affecting timing and procedure. Foreign heir representation through Turkish counsel under power of attorney (vekaletname) under TBK Articles 502-514 enables remote management of veraset ilamı application without requiring physical presence in Türkiye.
Reddi Miras (Inheritance Rejection) Under TMK Articles 605-616
Inheritance rejection (reddi miras) under TMK Articles 605-616 enables heirs to reject inheritance, typically to avoid liability for the deceased's debts that might exceed estate assets. TMK Article 605 establishes the basic rejection right and three-month rejection period (ret süresi) running from when the heir learns of the inheritance opening. The three-month period is jurisdictional — failure to declare rejection within the period results in deemed acceptance under TMK Article 610, with the heir bearing personal liability for inheritance debts beyond estate assets where applicable.
Rejection procedure operates through declaration before the Sulh Hukuk Mahkemesi in the deceased's last domicile jurisdiction. The declaration must be: in writing or oral with judicial recording; unconditional (qualified or partial rejection generally not permitted); within the three-month period; and properly documented. The rejecting heir's share passes to the next entitled heirs as if the rejecting heir had predeceased — typically the rejecting heir's own descendants take by representation, or the inheritance passes to the next parentela. Coordination among potentially affected heirs is important because individual rejections cascade through the family structure with consequences for remaining heirs. Practice may vary by authority and year — check current guidance.
The rejection decision typically follows analysis of: the estate's debt-to-asset ratio (rejection appropriate where debts likely exceed assets); the heir's personal financial situation (rejection more critical for heirs with significant personal assets at risk); family considerations (whether rejection cascades produce desired outcomes among broader family); tax implications (rejection eliminates inheritance tax obligations but also forfeits any positive estate value); and timing constraints (the three-month period requires prompt analysis and decision). Alternative to outright rejection is acceptance under benefit of inventory (resmi defter tutma talebi) under TMK Articles 619-630, where the heir accepts inheritance but with formal estate inventory limiting personal liability for inheritance debts to the estate's actual asset value. The benefit of inventory pathway is more procedurally complex than simple rejection but preserves any positive estate value while protecting against debt exposure beyond estate assets. ER&GUN&ER Law Firm advises heirs facing rejection or benefit of inventory decisions, including financial analysis of estate position, procedural execution within statutory deadlines, and coordination with other potentially affected family members.
Tenkis (Reduction) Action Under TMK Articles 560-571
Tenkis action (tenkis davası) under TMK Articles 560-571 provides the judicial remedy for forced heirs whose forced shares (saklı pay) have been violated through testamentary disposition or lifetime gift. The action seeks reduction (tenkis) of the offending dispositions to the extent necessary to restore forced shares. Standing to bring tenkis action lies with forced heirs whose shares have been violated, with the action filed within one year of the heir's awareness of the forced share violation under TMK Article 571 limitation framework — and in any event within ten years of the relevant testamentary disposition or qualifying lifetime gift.
The substantive analysis under tenkis action involves several elements. First, the calculation estate is determined including the actual estate at death plus notional add-back of qualifying lifetime gifts under TMK Article 565. Second, the forced shares are calculated under TMK Article 506 percentages applied to the calculation estate. Third, the actual asset distribution to heirs (under will and intestate provisions) is determined. Fourth, the comparison between forced shares and actual distribution identifies any forced share violations and the quantum of violation. Fifth, the tenkis judgment orders reduction of the offending dispositions to the extent necessary to restore forced shares, with the offending recipients (testamentary beneficiaries, lifetime donees) returning value to enable forced share satisfaction. Practice may vary by authority and year — check current guidance.
Procedural framework for tenkis action operates before the Asliye Hukuk Mahkemesi (Civil Court of First Instance) under HMK general civil procedure framework. Court-appointed experts (bilirkişi) under HMK Articles 266-287 typically analyse asset valuations, lifetime gift identification, forced share calculations, and reduction methodology. The litigation timeline can extend substantially through trial and appeals (Bölge Adliye Mahkemesi istinaf, Yargıtay temyiz). Mandatory mediation under HUAK Article 18/B (added by Law No. 7445 of 28 March 2023, effective 1 September 2023) applies to immovable property disputes — meaning tenkis actions involving real estate require mediation completion before court filing, with HMK Article 115 procedural dismissal for non-compliance. Strategic management of tenkis disputes often involves family-wide negotiated settlement preserving family relationships, with court action as backstop where settlement fails. The substantial complexity and emotional cost of tenkis litigation favour negotiated resolution where possible.
Inheritance Tax Under VİV Kanunu Law 7338
Inheritance and gift taxation in Türkiye operates under the Inheritance and Gift Tax Law (Law No. 7338, the "VİV Kanunu") of 8 June 1959. The VİV Kanunu imposes tax on inheritance acquisition (and on gifts during life) by Turkish residents and foreign residents acquiring assets located in Türkiye. The taxable event is the heir's acquisition of inheritance, with the heir as the taxpayer. The tax base is the heir's portion of the estate after permitted deductions (debts, funeral expenses, certain other items).
VİV Kanunu Article 16 establishes progressive tax rates differing based on heir-deceased relationship. For close family heirs (descendants, parents, surviving spouse), the rates are lower with substantial exemption thresholds. For more distant relatives and unrelated heirs, the rates are higher with smaller exemptions. The specific rate brackets and thresholds are indexed annually under VİV Kanunu framework with current rates published in implementing communiqués. Strategic estate planning for substantial estates considers VİV Kanunu progressive structure, with timing of lifetime gifts (subject to gift tax under same Law), family structure changes, and asset composition affecting overall tax burden. Practice may vary by authority and year — check current guidance.
Procedural compliance under VİV Kanunu involves several specific obligations. Article 9 establishes the inheritance declaration deadline: four months from the date of death where the death occurred in Türkiye, six months where the death occurred abroad, with extension available in specific circumstances. The declaration is filed with the Tax Office (Vergi Dairesi) of the deceased's last domicile (or designated office for foreign deaths). The declaration includes: identification of heirs and their shares; comprehensive estate inventory with valuations; permitted deductions; and tax calculation. VİV Kanunu Article 17 establishes the inheritance tax clearance certificate (vergi ilişiksizlik belgesi) — required for asset transfers to heirs. The Land Registry, banks, and other institutions cannot transfer inherited assets without the clearance certificate evidencing tax compliance. Procedural integration between inheritance tax compliance and asset transfer steps requires coordinated planning to avoid delays in heir asset access. Late filing triggers administrative fines and potentially complicates the asset transfer chain. ER&GUN&ER Law Firm coordinates VİV Kanunu compliance with the broader inheritance administration including veraset ilamı issuance, asset valuation, declaration preparation, and clearance certificate procurement.
Cross-Border Succession Under MÖHUK
International private law for succession operates under International Private and Procedural Law (Law No. 5718, the "MÖHUK") of 27 November 2007. MÖHUK Article 20 establishes the choice-of-law rules for succession with specific differentiation between movable and immovable property. For immovable property (taşınmaz mal), the lex rei sitae rule applies — Turkish law governs succession of real property located in Türkiye regardless of the deceased's nationality or residence. This rule provides certainty for Turkish real estate transactions but means foreign deceased's Turkish properties remain under Turkish inheritance rules including forced heirship.
For movable property (taşınır mal), MÖHUK Article 20/2 applies the law of the deceased's last habitual residence (son mutad mesken) — typically the country where the deceased was domiciled at death. This rule produces unified treatment of movable property under one legal system, contrasted with the location-based fragmentation that would result from applying Turkish rules to all property in Türkiye. The combination — Turkish law for Turkish real property, last residence law for movable property — produces typical scenarios where Turkish forced heirship governs Turkish properties of foreign deceased while their movable assets fall under their home-country law. Practice may vary by authority and year — check current guidance.
Recognition of foreign inheritance judgments and probate orders operates under MÖHUK Articles 50-59. Foreign judgments require recognition (tanıma) for declaratory effects or enforcement (tenfiz) for execution effects through proceedings before the Asliye Hukuk Mahkemesi (Civil Court of First Instance) under MÖHUK Article 51 jurisdiction. The substantive analysis under MÖHUK Article 54 examines: reciprocity between Türkiye and the foreign country; non-violation of Turkish public policy (kamu düzeni); proper notification to defendants; and exclusive Turkish jurisdiction not violated. Hague Apostille Convention 1961 (Türkiye party since 1985 through Law No. 6303) simplifies legalisation for foreign documents from member states with single apostille certificate replacing consular legalisation chain. The Convention has expanded substantially with recent additions including UAE (effective 7 May 2022), Canada (2024), and Qatar (2024). For non-member countries, traditional consular legalisation through Turkish consulate remains required. Sworn translation under HMK Article 223 by translators registered with Turkish notaries is required for foreign-language documents. ER&GUN&ER Law Firm coordinates cross-border succession involving Turkish-side proceedings with foreign counsel, integrated documentation pathways, and strategic structuring of dual-jurisdiction estate administration.
Asset Transfer and Land Registry Procedures
Real estate inheritance transfer operates through the Land Registry (Tapu Müdürlüğü) under Land Registry Law (Law No. 2644) framework. The transfer process involves several integrated steps: veraset ilamı issuance (court or notary); inheritance tax declaration and clearance certificate procurement under VİV Kanunu Article 17; inheritance partition or co-ownership election among heirs; preparation of Land Registry application with required documents; and execution of registry entry transferring title to heirs in their inheritance shares. Where multiple heirs inherit a single property, the property typically transfers initially as collective ownership (elbirliği mülkiyeti) under TMK Articles 701-703 awaiting subsequent partition, or as shared ownership (paylı mülkiyet) under TMK Articles 688-700 with defined fractional shares.
Bank account inheritance access operates through bank-specific procedures applying integrated regulatory framework including Banking Law (Law No. 5411), MASAK Law (Law No. 5549) anti-money-laundering requirements, and inheritance tax verification. Heirs typically present: veraset ilamı; identity documents; inheritance tax clearance certificate; and bank's specific inheritance application forms. The bank verifies heir authority and tax compliance before transferring or distributing account balances. Joint accounts with surviving co-owners may transfer through different procedures recognising the surviving co-owner's pre-existing rights. Investment accounts, brokerage accounts, and similar financial assets follow analogous procedures with institution-specific variations. Practice may vary by authority and year — check current guidance.
Corporate share inheritance for joint stock companies (A.Ş.) and limited liability companies (Ltd. Şti.) operates under TTK framework with inheritance-specific provisions. For A.Ş. shares, transfer through inheritance under TTK Article 490 framework applies subject to articles of association restrictions. For Ltd. Şti. shares under TTK Articles 595-596, inheritance transfers require general assembly approval by qualified majority unless articles provide otherwise — though TTK Article 596 specifically addresses inheritance transfers with somewhat liberalised default rules acknowledging the involuntary nature of inheritance. Trade Registry filings update shareholder records reflecting the inheritance transfer. For closely-held companies, inheritance succession often triggers practical questions about ongoing business management, voting rights, and potential buyout arrangements between surviving shareholders and inheriting heirs. Vehicle inheritance transfers operate through vehicle registration authority procedures with similar veraset ilamı and tax clearance requirements. The integrated asset transfer process typically extends over several months from initial veraset ilamı procurement through completion of all asset transfers, with case-specific complexity affecting timing.
Frequently Asked Questions
- What law governs inheritance in Türkiye? Turkish Civil Code (Law No. 4721, "TMK") of 22 November 2001, Book Three (Articles 495-682). Tax under Inheritance and Gift Tax Law (Law No. 7338, "VİV Kanunu") of 8 June 1959. Cross-border under International Private and Procedural Law (Law No. 5718, "MÖHUK") of 27 November 2007.
- Who are legal heirs? Under TMK Articles 495-501, the parentela (zümre) system: first parentela (descendants); second parentela (parents and siblings); third parentela (grandparents); surviving spouse under Article 499 inherits alongside active parentela with allocated shares (1/4 with descendants; 1/2 with second parentela; 3/4 with third parentela; entirety if no relatives in first three parentela).
- What are forced shares (saklı pay)? Under TMK Article 506: descendants — 1/2 of statutory share; parents — 1/4; surviving spouse — entirety alongside descendants or parents, 3/4 alone or with third parentela. Other relatives (siblings, more distant) are not protected by forced heirship.
- Can forced heirs be disinherited? Only under TMK Article 510 limited grounds: serious crime against deceased or family; substantial breach of family obligations. Must be expressly declared in valid testamentary disposition with substantive justification, subject to judicial review.
- What is veraset ilamı? The certificate of inheritance under TMK Article 598, identifying legal heirs and their shares. Required for title transfers, bank access, and most estate administration. Issued by Sulh Hukuk Mahkemesi (court pathway) or notary (under Law No. 6217 of 14.1.2011 amendments to Notary Law).
- What documents are needed? Death certificate, identity documents, family registry records (vukuatlı nüfus kayıt örneği), marriage certificates, any testamentary dispositions. For foreign documents: Hague Apostille 1961 certification (Türkiye party through Law No. 6303 since 1985) and sworn translation under HMK Article 223.
- What are will requirements? Three forms under TMK Articles 532-540: official will (notary or court with two witnesses); holographic will (entirely handwritten, dated, signed); oral will (extraordinary circumstances only). Capacity under Article 503: 15+ years and legal capacity at disposition time.
- How does inheritance rejection work? Under TMK Articles 605-616: three-month rejection period from awareness of inheritance opening; declaration before Sulh Hukuk Mahkemesi in deceased's last domicile; rejecting heir's share passes to next entitled heirs. Alternative: acceptance under benefit of inventory (Articles 619-630) limiting liability to estate assets.
- What is tenkis action? Reduction action under TMK Articles 560-571 for forced heirs whose shares have been violated by testamentary disposition or lifetime gift. Filed within one year of awareness of violation, ten years maximum from disposition. Calculation includes notional add-back of certain lifetime gifts under Article 565.
- What are tax obligations? Under VİV Kanunu (Law No. 7338): Article 9 declaration deadline — four months from death in Türkiye, six months from death abroad; Article 16 progressive tax rates (lower for close family); Article 17 clearance certificate (vergi ilişiksizlik belgesi) required for asset transfers.
- How does cross-border succession work? Under MÖHUK Article 20: lex rei sitae (Turkish law) for immovable property in Türkiye; last habitual residence law for movable property. Foreign judgment recognition under MÖHUK Articles 50-59 through Asliye Hukuk Mahkemesi tenfiz proceedings.
- What jurisdiction applies for disputes? Sulh Hukuk Mahkemesi (HMK Article 4): veraset ilamı issuance, partition, estate inventory. Asliye Hukuk Mahkemesi: tenkis actions, miras sebebiyle istihkak claims, tapu iptali ve tescili (TMK Article 1024) actions, foreign judgment recognition.
- Is mediation required? Under HUAK Article 18/B (added by Law No. 7445 of 28.3.2023, effective 1.9.2023): mandatory mediation for immovable property disputes including inheritance partition. Filing without mediation triggers HMK Article 115 procedural dismissal.
- How can foreign heirs participate? Through Turkish counsel under power of attorney (vekaletname) under TBK Articles 502-514, executed at Turkish consulate abroad or with Hague Apostille 1961 certification. Sworn translation under HMK Article 223 for non-Turkish documents. Enables remote management without physical Turkish presence.
- Where does ER&GUN&ER Law Firm support probate matters? TMK inheritance law analysis under Articles 495-682; veraset ilamı procurement through court (Sulh Hukuk Mahkemesi) or notary (Law 6217); forced heirship analysis under Article 506 and tenkis litigation under Articles 560-571 in Asliye Hukuk Mahkemesi; inheritance rejection under Articles 605-616; partition under Articles 642-679; asset transfer through Land Registry under Law 2644, banks, Trade Registry under TTK 490 and 595-596; VİV Kanunu compliance with declaration under Article 9 and clearance certificate under Article 17; cross-border succession under MÖHUK Article 20; foreign judgment recognition under MÖHUK Articles 50-59; mandatory mediation under HUAK 18/B; Bölge Adliye Mahkemesi and Yargıtay 2nd Civil Chamber appeals; and integrated foreign heir representation under power of attorney with Hague Apostille 1961 documentation.
Author: Mirkan Topcu is an attorney registered with the Istanbul Bar Association (Istanbul 1st Bar), Bar Registration No: 67874. His practice focuses on cross-border and high-stakes matters where evidence discipline, procedural accuracy, and risk control are decisive.
He advises Turkish and foreign heirs, executors, family offices, beneficiaries, and inheritance trustees across TMK Inheritance Law under Articles 495-682, Veraset İlamı under Article 598 with Court and Notary Pathways, Forced Heirship Analysis under Article 506, Tenkis Reduction Actions under Articles 560-571, Inheritance Rejection under Articles 605-616, Partition under Articles 642-679, Will Drafting and Validity Disputes under Articles 502-544, VİV Kanunu Tax Compliance under Articles 9 and 17, Land Registry Asset Transfer under Law No. 2644, Corporate Share Inheritance under TTK Articles 490 and 595-596, Cross-border Succession under MÖHUK Article 20, Foreign Judgment Recognition under MÖHUK Articles 50-59, Hague Apostille Convention 1961 Documentation under Law No. 6303, Mandatory Mediation under HUAK Article 18/B, Sulh Hukuk Mahkemesi and Asliye Hukuk Mahkemesi Litigation, Bölge Adliye Mahkemesi and Yargıtay 2nd Civil Chamber Appeals, and Vekaletname-Based Foreign Heir Representation under TBK Articles 502-514.
Education: Istanbul University Faculty of Law (2018); Galatasaray University, LL.M. (2022). LinkedIn: Profile. Istanbul Bar Association: Official website.