KÜHEYLAN HUKUK
How Are the Bank Account, Vehicle and Safe of a Deceased Person Passed to the Heirs? Inheritance Tax and Current Vehicle Registration Period The path to be followed by the heirs regarding the deposit, safe deposit box and motor vehicle of the deceased. Legislation and case law information has been compiled as of October 2026. Clause (f) added to Art. 20 of the Highway Traffic Law No. 2918 by Law No. 7574 dated 12.02.2026 was taken into consideration.
The heirs automatically acquire the estate as a whole upon the death of the testator (TCC Art. 599). However, separate administrative procedures are required for the bank account, safe deposit box and vehicle to actually pass to the heirs. Banks do not make payments without an inheritance certificate and a tax certification from the tax office; If the certificate is not submitted, a 5% withholding will be imposed on transfers through inheritance (VİVK art. 17). There is an important innovation in terms of vehicles: According to paragraph (f) added to Highway Traffic Law Article 20 by Law No. 7574 dated 12.02.2026, heirs must apply to the relevant registration institution within 90 days from the date of death and obtain a registration certificate in the name of the vehicle. At the end of the period, the vehicle left on the road without being registered in the name of the heirs is banned from traffic and the driver is given an administrative fine of 3,000 TL.
Heirs directly acquire the real rights, receivables and other property rights of the deceased; He becomes personally responsible for his debts (TMK article 599). If there is more than one heir, the estate is owned jointly, up to sharing (TMK article 640). Therefore, the first step is to obtain the inheritance certificate (deed of inheritance). Obtaining the document is covered in a separate guide. The period for rejecting the inheritance (TMK article 606, 3 months) should be evaluated before these procedures; Rejecting the inheritance later in the debtor's estate may lead to the inheritance being deemed as acceptance through some transactions.
The bank usually restricts the account when it learns of the death of the testator. The following documents are required for payment to be made on behalf of the heirs.
Inheritance and transfer tax certification or letter of non-relationship received from the tax office
Identity documents of the heirs; Joint application or power of attorney if there is more than one heir
Banks, safe deposit box renters and insurance companies are obliged to request a certification that the tax has been paid before giving the money and bills inherited through inheritance. If the certificate is not submitted, a 5% withholding will be applied to transfers from the balance through inheritance (DIVK article 17). Therefore, missing the declaration deadline may directly delay access to the account.
Inheritance and transfer tax declaration is submitted within 4 months from the date of death if the death occurred in Türkiye and the taxpayers are in Türkiye. If the taxpayers are abroad, the period is 6 months; If the death occurred abroad, the period varies as 4, 6 or 8 months depending on the taxpayer's location (DIVK article 9). The tax can be divided into equal installments to be paid in May and November every year within 3 years from accrual (VİVK article 19). The exception announced as of the year is applied to inheritance shares belonging to spouses and children. For 2026, this amount has been declared as 2,907,136 TL for each spouse or child, and 5,817,845 TL for the spouse in cases where there are no children. Since the amount changes every year with the revaluation rate, the current amount on the transaction date must be checked from the Revenue Administration announcements.
Bank account receivable is a divisible receivable. In practice, banks require all heirs to apply together, the appointment of a representative or a sharing protocol. If there is a dispute between the heirs, the court of peace may be asked to appoint a representative to the inheritance partnership (TMK article 640/3).
Powers of attorney terminate upon death. Withdrawals made from the account using a power of attorney or card after death create problems for other heirs. The remedies that the heirs can apply in this case are unjust enrichment or tort against the person who withdraws the money, and compensation and refund claims against the bank due to irregular payment. In these disputes, bank records and expert examination are decisive, as in land registry records. For this reason, it is important to record account movements from the moment of death.
If the testator has a safe deposit box at the bank, those who rent the safe are also held responsible for inheritance and transfer tax (VİVK article 17). In practice, the safe is opened in the presence of the heirs or their representatives, together with the inheritance certificate, and by keeping a report. A list of the goods in the safe is made. This list is the main evidence for both the inheritance tax return and the future division of inheritance. If a will or title deed is found in the safe, the will must be delivered to the magistrate; This obligation is discussed in a separate guide.
Clause (f) added to Article 20 of the Highway Traffic Law No. 2918 (Law No. 7574, dated 12.02.2026, article 2) has introduced the following rules.
If time is exceeded If it is set off without being registered in the name of the heirs 3,000 TL administrative fine to the driver
banned from traffic Until it is registered in the name of the heirs The vehicle cannot be used, it is released after registration
The notary requirement does not change in terms of vehicle sales. All sales and transfers of registered vehicles must be notarized; Sales and transfers not made by a notary are invalid (KTK article 20/d). Applying this provision in its decision dated 30.06.2025 (E.2025/706, K.2025/3652), the 3rd Civil Chamber of the Supreme Court of Appeals emphasized that the ownership of the vehicle can only be transferred by an official sale made in the presence of a notary, that if the vehicle is registered in the name of the deceased, it passes to all heirs upon death, and that the claim that one of the heirs is the sole owner cannot be proven by verbal agreements.
In practice, when a vehicle is inherited, the following order is followed: an inheritance certificate is obtained, tax exemption and traffic fines, motor vehicle tax debts are checked, registration is carried out within 90 days, and compulsory traffic insurance is maintained on behalf of the heirs. If one of the heirs wants to buy the vehicle, the other heirs sell his share to him at the notary.
M.A. died on 10.03.2026. His heirs are his wife and two children. M.A. A vehicle worth 650,000 TL, a bank deposit of 1,200,000 TL and a safe deposit box are registered in his name. One of the children continues to drive the vehicle.
The 90-day period for the vehicle expires on 08.06.2026. If the application is not made within the period, the driver will be fined and the vehicle will be banned from traffic. A certificate of inheritance and a tax certificate are required for a bank account. The inheritance tax return must be submitted within 4 months, that is, by 10.07.2026. The safe must be opened with a report in the presence of the heirs and its contents must be listed. If one of the heirs empties the account on his own without sharing, the other heirs may file a refund lawsuit against this person.
Is it possible to withdraw the money from the deceased person's account without a certificate of inheritance?
No. Banks do not make payments without an inheritance certificate and tax certification. Withdrawals made by card or power of attorney after death are irregular and cause liability to other heirs.
What happens if I file my inheritance tax return late?
If the death and taxpayers are in Turkey, the declaration period is 4 months; If there is a foreign element, the period may increase to 6 or 8 months (DIVK article 9). If the deadline is missed, tax loss penalties and late payment surcharges will be incurred; Banks also impose a 5% withholding on amounts for which there is no certification.
Is the vehicle registered in the name of all heirs?
Yes, it is registered in proportion to the shares in the inheritance certificate. Afterwards, the heirs can transfer the shares in the vehicle to the notary.
Can the vehicle be sold if no application is made within 90 days?
For sales, registration is required on behalf of the heirs. If the time is exceeded, the vehicle cannot be used and a fine is imposed. Therefore, the registration process must be completed first.
Can one of the heirs open the safe deposit box alone?
In practice, the bank requires it to be opened in the presence of all heirs or their authorized representatives and with a report. Opening it alone increases the risk of disputes.
Bank account, cash and vehicle transfers are interconnected transactions that have their sequence and duration. Küheylan Law Firm manages all transactions within a single calendar, from obtaining the inheritance certificate to inheritance tax declaration, from determining bank accounts to tracking the 90-day period for vehicle registration. If there is a dispute between the heirs, protection of the estate, detection of account movements and use of legal remedies against irregular withdrawals are also handled in the same process.
Important Legal Notice: The information contained in this guide is for general information purposes and does not constitute a legal opinion. The outcome may vary depending on the specific circumstances of each concrete case, the nature of the documents in the file, and the legislative provisions at the relevant date. It is recommended that the process be carried out with the support of a lawyer, in order not to miss the limiting deadlines and to prevent procedural errors.
KÜHEYLAN HUKUK