This is the English version of a Turkish article. The original, with further detail and linked petition templates, is at Mirasta Denkleştirme (İade): Sağlığında Yapılan Bağışlar.
Collation is the bringing into account, on the division of an estate, of gratuitous dispositions made by the deceased during life to their descendants (TMK art. 669). Its purpose is equality among the heirs. It differs from abatement in that collation operates between the heirs and does not require any reserved portion to have been encroached.
A father bought a flat for one son during his life and gave the other nothing. Is that transfer taken into account when the remaining estate is divided? Usually yes — that is collation.
What Collation Is
TMK art. 669: legal heirs are obliged to one another to return to the estate, for the purpose of collation, the inter vivos gratuitous dispositions they received from the deceased on account of their shares.
The second paragraph creates an important presumption: gratuitous dispositions the deceased made to their descendants — by way of dowry, start-up capital, transferring assets or discharging a debt and the like — are subject to collation unless the deceased expressly stated otherwise.
So for descendants, collation is the rule; excluding it requires an express statement by the deceased.
For heirs other than descendants the position is reversed: the disposition is collated only where the deceased stated that it should be.
How It Is Carried Out
TMK art. 674: collation may be effected by returning the gift in kind or by setting its value off against the share. The choice is the heir's.
The valuation date: under TMK art. 675 the obligation to return is determined by the value at the moment the succession opens. Where the gift has already been disposed of, the value at the date of disposal governs.
This matters greatly in practice: the present value of a flat given years ago is what is brought into account.
Article 676 adds that where the disposition exceeds the heir's share, the heir need not return the excess if they prove the deceased intended to leave it to them — the other heirs' rights of abatement being reserved.
Collation and Abatement
Collation secures equality among the legal heirs. Its purpose is to set a lifetime gift off against the recipient's share. It has no direct connection with the reserved portion.
Abatement protects the reserved portions. Dispositions exceeding the disposable portion are reduced on the application of those entitled to a reserved portion.
An example: a father giving a flat to one child during life is a matter of collation as between the children. But if he gave his whole estate to a third party, that is a matter of abatement.
The two can be pleaded together and usually are.
The time limits differ as well: an abatement action must be brought within one year of learning of the encroachment, and ten years in any event. A collation claim is raised in the course of dividing the estate.
| Collation | Abatement | Simulation | |
|---|---|---|---|
| Basis | TMK arts. 669 ff. | TMK arts. 560 ff. | TBK art. 19 and case law |
| Who raises it | Heirs (as a rule descendants) | Heirs with a reserved portion | All heirs |
| Condition | A gratuitous disposition | Encroachment on a reserved portion | Intention to defeat the heirs |
| Validity of the transaction | Valid | Valid | Void from the outset |
| Outcome | Brought into account on division | Reduced to the reserved portion | Title cancelled and re-registered |
| Time limit | While division can be sought | 1 year / 10 years | None |
Where the deceased expressly excluded collation, it cannot be claimed — but the reserved portions remain protected.
Compared with Simulation
A third mechanism is the simulated disposition by the deceased. There, the deceased transferred property they in truth wished to give away by recording it as a sale. The apparent transaction is a sale, the concealed one a gift.
The heirs may then plead that the apparent sale is void for simulation and bring an action for cancellation of the title and re-registration.
- In collation the validity of the transfer is not in issue; it is merely set off against the share.
- In abatement the transfer is valid; the excess over the reserved portion is reduced.
- In simulation the apparent transaction is said to be void and the register entry is cancelled.
The simulation claim has one significant advantage: it is subject to no time limit. But it is hard to prove — the absence of payment, the transferee's lack of means and a price far below market value must all be shown.
What Is Not Collated
TMK art. 670: expenditure by the deceased on the education and training of descendants is, unless otherwise stated, outside collation to the extent customary.
Children who have not completed their education, and children with a disability, receive an equitable payment on division (art. 671).
Article 672: ordinary gifts and customary expenditure on a marriage are not collated.
There are also special provisions on descendants not being obliged to return the part exceeding their own share of dispositions in the nature of dowry or start-up capital made to the deceased's children.
These distinctions are assessed by expert examination in practice: whether a particular disposition was an "ordinary gift" or "start-up capital" depends on the facts.
Gratuitous dispositions the deceased made to their descendants are collated unless the contrary was expressly stated. The value is taken at the moment the succession opens — the present value of a flat given years ago is what counts.
Frequently Asked Questions
What is collation?
The return to the estate, for the sake of equality, of gratuitous dispositions legal heirs received from the deceased on account of their shares.
My father gave my sibling a flat. Is it taken into account?
Gratuitous dispositions to descendants are collated unless expressly excluded, so as a rule yes.
Which value is used?
The value at the moment the succession opens; where the asset was already disposed of, its value at the date of disposal.
How does collation differ from abatement?
Collation secures equality among the legal heirs; abatement protects the reserved portions. Both can be pleaded together.
Is educational spending collated?
No — customary education and training costs, ordinary gifts and customary marriage expenditure are outside collation.