This is the English version of a Turkish article. The original, with further detail and linked petition templates, is at Miras İntikali: Beyan, Vergi ve Tapu İşlemleri.
A relative has died leaving property, a vehicle or a bank account. Getting those assets into the heirs' names follows a definite sequence.
This article sets out every step from the certificate of inheritance to the transfer of title, and the deadlines along the way.
1. The Certificate of Inheritance
The first step is the document showing who the heirs are and what their shares are.
It can be obtained from two places:
- A notary. Where the succession is clear beyond doubt from the population records, notaries can issue the certificate. This is the quick and practical route.
- The civil court of peace. Where there is a foreign element, the population records are insufficient, or there is doubt about the succession.
The certificate is valid until the contrary is established; setting it aside is a separate claim.
Before obtaining it, consider whether to renounce: where the deceased's debts exceed the estate, the period for renouncing is three months, and once it passes the inheritance is treated as accepted unconditionally.
2. The Inheritance and Transfer Tax Return
A return must be filed under the Inheritance and Transfer Tax Act (no. 7338).
Time: where the death occurred in Turkey and those liable are in Turkey, the return is filed within four months of the death.
Where the death occurred abroad, or those liable are abroad, different periods apply under the Act.
The return is filed with the tax office for the deceased's last place of residence.
Exemptions: the Act provides separate exempt amounts for descendants and for the spouse; where there are no descendants the spouse's exemption is higher. The amounts are revalued each year.
Payment: the tax assessed is paid over three years, in two equal instalments each year, in May and November.
Failing to file in time attracts a penalty for irregularity, and does not remove the tax itself.
3. Transferring the Title
Registration in the heirs' names is applied for at the land registry.
The documents needed: the certificate of inheritance, the tax clearance certificate for inheritance and transfer tax, identity documents and the title details.
The clearance certificate is critical: without it, obtained from the tax office, no transfer can be registered.
The transfer registers the property to the heirs in joint ownership without shares. That means it cannot be sold by one of them alone: all the heirs must act together.
So a second step is usually needed: converting the joint ownership into co-ownership in shares, or a claim for dissolution of the co-ownership.
Where the heirs agree, they can divide the estate by a deed of partition before a notary — far quicker and cheaper than proceedings.
4. The Other Assets
Bank accounts. Apply to the bank with the certificate of inheritance and the tax clearance certificate. Banks must report the balance to the tax office.
Vehicles. The transfer is done before a notary, with the clearance certificate and the certificate of inheritance.
Company shares. In a limited company the transfer to the heirs is registered in the trade registry; in a joint-stock company it is entered in the share register.
Debts. Heirs are liable for the deceased's debts with their own assets and jointly and severally (Article 641 of the Civil Code). So do not accept an inheritance without investigating the debts.
Where you cannot be sure of them, an official inventory may be requested (Article 619): once it is drawn up, the heir may accept, renounce, or ask for official liquidation. The request must be made within one month of learning that the succession has opened.
The Common Mistakes
- Missing the period to renounce. After three months the inheritance is treated as accepted unconditionally, with personal liability for the debts.
- Interfering with the estate. An heir who involves themselves in the estate's affairs more than necessary, or treats it as their own, loses the right to renounce (Article 610).
- Not filing the return. The obligation exists even where no tax is due.
- Not investigating the assets. Do not decide without checking the deceased's property, vehicles, accounts and debts.
- Leaving the joint ownership in place. Years without a division make the problem worse as the number of heirs grows.
That last one is very common: years pass without a transfer, some of the heirs die, and the number of heirs multiplies — which makes both division and sale nearly impossible.
The inheritance and transfer tax return must be filed within four months of the death. The period for renouncing the inheritance is three months, and once it passes the inheritance is accepted unconditionally — leaving the heirs personally liable for the debts.
Frequently Asked Questions
Where do I get a certificate of inheritance?
From a notary where the succession is clear from the population records, or from the civil court of peace where there is a foreign element or any doubt.
How long do I have to file the tax return?
Four months from the death where it occurred in Turkey and those liable are in Turkey; different periods apply where either is abroad.
Can I sell the property once it is transferred?
Not alone. It is registered in joint ownership without shares, so all the heirs must act together — or the ownership must be converted into shares, or dissolved.
Am I liable for the deceased's debts?
Yes, with your own assets and jointly and severally with the other heirs — unless you renounce within three months, or take an official inventory within one month.
What is the tax clearance certificate for?
No transfer of title, vehicle or bank balance can be completed without it; it comes from the tax office once the inheritance tax position is settled.