How to Renounce an Inheritance in Turkey: Deadline, Conditions and Consequences

Renunciation of an inheritance (mirasın reddi) is a statement made to the civil court of peace (sulh hukuk mahkemesi) by an heir who wishes to be freed from both the assets and the debts of the deceased, and it must be made within three months from the date the heir learns of the decedent's death (Turkish Civil Code (TMK) Art. 606). An heir who does not declare renunciation within the period is deemed to have accepted the inheritance unconditionally and becomes liable for the decedent's debts with their personal assets as well (TMK Art. 610).

What does renouncing an inheritance mean?

The inheritance passes to the heirs by operation of law upon the decedent's death; the heir does not need to take any separate step for this. The right granted to the heir is to retroactively eliminate this transfer. Both statutory and appointed heirs may renounce the inheritance (TMK Art. 605/1). An heir who renounces is, as a rule, not liable for the decedent's debts either; however, the exceptions described below are reserved.

When does the renunciation period start and how long is it?

The period is three months (Art. 606/1) and is a preclusive period (hak düşürücü süre); once it has expired, the court cannot accept a renunciation on its own motion. The starting date varies according to the heir's situation:

• Statutory heirs: The date they learned of the decedent's death. If it is proved that they learned of being an heir later, the period runs from that date of learning.
• Appointed heirs: The date the decedent's disposition (will or inheritance contract) was officially notified to them.
• If an inventory of the estate has been made: The date the heirs were notified by the justice of the peace (sulh hâkimi) that the inventory procedure has ended (Art. 607).
• Heirs to whom the right of renunciation has passed: The right of renunciation of an heir who died without renouncing passes to their own heirs; for these persons the period starts on the date they learn that the inheritance has passed to them. If the inheritance passes, as a result of renunciation, to persons who are not otherwise heirs, the period for them begins on the date they learn of the renunciation by the preceding persons (Art. 608).

If there are important grounds, the justice of the peace may extend the renunciation period or grant a new one (Art. 615). It may be possible to resort to this route after the period has been missed; however, it depends in each specific case on the court's assessment of "important grounds", and the judge's discretion is very narrow.

How is renunciation made and which court should be applied to?

The renunciation statement is made to the civil court of peace, orally or in writing (Art. 609). The competent court is the court of the place where the inheritance opened; the place where the inheritance opened is, as a rule, the decedent's last place of residence. In practice, the following steps are followed:

1. The decedent's death certificate and the population records showing the applicant's relationship as heir are prepared.
2. The renunciation of the inheritance is declared by petition or oral statement. The statement must be without reservation or condition; a conditional statement such as "I renounce, provided that I take this property" is not valid.
3. The justice of the peace records the statement in minutes.
4. A renunciation made within the period is entered in the court's special register; if the heir wishes, a document showing the renunciation is issued.

If the heir is a minor or is under restriction, the statement must be made by the legal representative, with the permission of the guardianship authority where necessary, and, as required by law, the approval of the Supervisory Authority (Court of General Jurisdiction in civil matters) must also be obtained. Because the amounts of court fees and costs change annually, they should be learned from the registry of the court to be applied to or from the current fee tariff.

In which cases is the inheritance deemed automatically renounced?

If, on the date of the decedent's death, insolvency was clearly evident or officially established, the inheritance is deemed renounced (Art. 605/2). No statement is expected from the heir here; however, whether the insolvency is "clearly evident" may be disputed. For example, enforcement offices or creditor institutions (banks, the Tax Office, etc.) cannot know this ex officio. Therefore, when enforcement proceedings or a payment order are sent to the heirs, the point most often confused in practice is that the heirs need to file an action for "Determination of Renunciation by Judgment" (Hükmen Reddin Tespiti) before the Court of General Jurisdiction in civil matters (Asliye Hukuk Mahkemesi) or object to the debt in the enforcement proceedings.

What is the risk of being deemed to have tacitly accepted the inheritance?

An heir who, before the renunciation period expires, interferes in the estate's affairs in the capacity of heir, carries out acts that are not ordinary administration of the estate or go beyond what is necessary to run the decedent's affairs, conceals estate assets, or appropriates them can no longer renounce the inheritance (Art. 610/2). For example, selling an immovable of the estate, using money in the decedent's bank account in one's own name, or taking over a vehicle may lead to this result. On the other hand, paying funeral expenses, necessary protective measures, and filing a lawsuit or initiating compulsory enforcement proceedings to prevent limitation or preclusive periods from expiring do not extinguish the right of renunciation (Art. 610/3).

If one heir renounces, to whom does the share pass?

If one of the statutory heirs renounces the inheritance, their share passes to the entitled persons as if they were not alive when the inheritance opened (Art. 611/1). This means that when a child renounces, the share passes to that child's children (the decedent's grandchildren). Therefore, when a person renounces, a renunciation statement on behalf of their own descendants as well (through the legal representative in the case of minors) may be necessary so that the descendants are also not affected by the debts. If an appointed heir renounces, their share goes to the nearest statutory heirs unless the decedent expressed a contrary intention (Art. 611/2).

If all of the descendants renounce the inheritance, the share passes to the surviving spouse (Art. 613). For the spouse's inheritance shares and their relationship with the matrimonial property regime, see the article Miras Paylaşımında Eşlerin Miras Payları ve Mal Rejimi İlişkisi.

What happens if all of the nearest heirs renounce?

If all of the nearest statutory heirs renounce the inheritance, the inheritance is liquidated by the court of peace in accordance with the bankruptcy provisions; if any value remains at the end of the liquidation, it is given to the entitled persons as if they had not renounced (Art. 612). The renouncing heirs may also request that the heirs coming after them be asked whether they will accept the inheritance; if these persons do not accept within one month, they are deemed to have renounced (Art. 614).

Does renunciation eliminate liability in every case?

No. There are two important exceptions:

• Renunciation to the detriment of creditors: If an heir whose assets are insufficient for their debts renounces the inheritance in order to harm their creditors, the creditors or the bankruptcy administration may, unless sufficient security is provided, file an action to annul the renunciation within six months starting from the date of renunciation (Art. 617). For similar protective mechanisms for creditors, see the article Tasarrufun İptali Davası.
• Amounts received from an insolvent decedent: To the extent of the values received from the decedent within the five years before death and which would have to be returned in the partition, the renouncing heirs are also liable towards the creditors. Ordinary education expenses and a customary trousseau (çeyiz) are outside this liability; heirs acting in good faith are liable to the extent of their enrichment at the time of return (Art. 618).

What options are there instead of renouncing?

If the decedent's debt situation is uncertain, the following routes may be considered instead of directly renouncing the inheritance:

• Official inventory: Every heir who has the right to renounce the inheritance may, by complying with the renunciation procedure, request the justice of the peace within one month to have an official inventory of the estate drawn up (Art. 619). As long as the inventory is being kept, enforcement proceedings cannot be conducted for the decedent's debts and limitation periods do not run (Art. 625). At the end, the heir may renounce, request official liquidation, or accept the inheritance in accordance with the inventory or unconditionally; an heir who does not make a statement within the period is deemed to have accepted the inheritance in accordance with the inventory (Art. 627). In acceptance in accordance with the inventory, the heir is liable only for the debts entered in the inventory (Art. 628).
• Official liquidation: Instead of renouncing the inheritance or accepting it in accordance with the official inventory, every heir may request official liquidation of the estate; in this case the heirs are not liable for the estate's debts. If one of the heirs accepts the inheritance, this request is disregarded (Art. 632).

How is an heir who accepts the inheritance liable for the debts?

Heirs who accept the inheritance are jointly and severally liable for the estate's debts, that is, each of them is liable to the creditor for the whole of the debt (Art. 641). In the internal relationship, recourse in proportion to the shares is possible. Therefore, if there is any suspicion of the decedent's loan, guarantee, or tax debts, the options of renunciation or the official inventory should be considered before the period expires.

Frequently Asked Questions

What happens if I miss the renunciation period?

You are deemed to have accepted the inheritance unconditionally. If there is an important ground, the justice of the peace may grant a new period (Art. 615), but this is at the judge's discretion.

Is a lawyer mandatory for renunciation of an inheritance?

No. The statement may be made to the civil court of peace orally or in writing; there is no requirement of a lawyer (Art. 609).

Can I renounce only the indebted part of the inheritance?

No. Renunciation must be without reservation or condition (Art. 609/2); part of the inheritance cannot be accepted and part renounced.

Are the children of a person who renounces the inheritance also excluded from the inheritance?

On the contrary, because the share is calculated as if the renouncing person never existed, it passes to their children (Art. 611). Renunciation on behalf of the children may also be necessary so that they are not affected by the debts.

If I pay the funeral expenses, am I deemed to have accepted the inheritance?

The law leaves necessary acts and acts of ordinary administration among the cases not regarded as acceptance (Art. 610/2). However, acts such as using or selling estate assets may have the consequence of acceptance.

How can I find out whether the decedent was in debt?

For certain information, enforcement records at enforcement offices, banks, and public institutions may be researched; if uncertainty persists, an official inventory may be requested within the period (Art. 619).