KÜHEYLAN HUKUK
How to Obtain a Certificate of Inheritance? Notary and Court Procedure, Inheritance and Transfer Tax, Land Registry and Bank Transactions Obtaining the inheritance certificate, tax declaration, transfer in title deed and cancellation of the document Legislation and case law information has been compiled as of October 2026. TMK Article 598, Notary Law, HMK Article 11 and Article 384, MÖHUK Article 58 and Inheritance and Transfer Tax Law Articles 4, 6, 9, 16, 17 and 19 are taken as basis. Since tax exemption and slice amounts are increased by the revaluation rate every year, the amounts on the transaction date should also be checked.
The certificate of inheritance, legally known as the certificate of inheritance, shows who the legal heirs are and their share ratios, and the certificate of inheritance is issued by the court of peace or the notary (TMK article 598). If the population records are sufficient, they can be obtained from the notary; If the issuance of an inheritance certificate requires a trial, if the population records are not sufficient or if the document is requested by foreigners, notaries cannot issue the document and the court goes to the civil court of peace. After the document is received, the inheritance and transfer tax return is, as a rule, submitted within four months following the death (DIVK article 9). Registration of immovable properties in the name of heirs is done without waiting for tax accrual; However, the registered immovable property cannot be transferred or transferred without paying the tax (DIVK article 19).
1. What is an Inheritance Certificate and what is its legal nature?
Upon their application, those who are determined to be legal heirs are given a document showing their status as heirs by the court of peace or the notary (TMK article 598/1). The document does not constitute a final judgment; The invalidity of the inheritance certificate can always be claimed (TMK article 598/3). For the heir or testament creditor appointed by will, if there is no objection within one month after the death-related disposition is notified to the heirs and other testament creditors, a document showing that he/she is the appointed heir is issued by the court of peace (TMK article 598/2).
The document is the basic document proving inheritance in institutions such as banks, land registry, traffic and tax offices. The heirs acquire the inheritance as a whole upon the death of the testator (TMK article 599); Obtaining the document does not provide this achievement, but proves it.
2. From the Notary or the Court?
suitable situation If the heirs can be clearly determined from the population records If trial is required, population records are insufficient, there is a foreign element
Control Via population records Evidence collection, additional documents and hearings when necessary
According to the Notary Law, notaries cannot issue documents in cases where issuance of an inheritance certificate requires a trial, population records are not sufficient to issue documents, or foreigners request the inheritance certificate. The competent court in the application, which is considered as a non-contentious jurisdiction in the court, is the court where the requester or one of the relevant parties resides (HMK article 384). The 5th Civil Chamber of the Supreme Court of Appeals, in its court decision dated 24.02.2025 and numbered E.2024/10070 K.2025/2231, stated that there is no absolute jurisdiction rule in cases of issuance of inheritance certificates, and that if there is no objection to jurisdiction, the case should be concluded in the court where it was filed.
Inheritance documents issued by foreign courts cannot be used directly in Türkiye. The acceptance of a foreign judgment as definitive evidence or final judgment in Türkiye depends on the court's determination that it meets the conditions for enforcement (MÖHUK article 58). Apostille and sworn translation of foreign records are also required.
In cases of transfer through inheritance, tax is assessed by the tax office of the deceased person's residence (VİVK art. 6). Declaration periods are as follows according to DPA Article 9:
Death is in a foreign country, taxpayers are in the country where the deceased is located 4 months following date of death
Death is in a foreign country, taxpayers are in another foreign country 8 months following date of death
absence 1 month following the registration of the decision of absence in the death registry
According to VIVK article 4/b, a portion of the inheritance shares belonging to each spouse and descendants, including adopted children, are exempt from tax. The current amount shown in the legislation text is 2,907,136 TL for descendants and spouse, and 5,817,845 TL for the inheritance share belonging to the spouse in case there is no descendant. These amounts are increased every year by the revaluation rate. The inheritance of household goods, personal belongings belonging to the testator, and belongings kept as family heirlooms are also exempt from tax (VİVK article 4/a).
For transfers through inheritance, the tax rates are one percent for the first slice of the base, three, five, seven percent for the subsequent slices and ten percent for the top slice, respectively; The tranche amounts are shown as 3,000,000, 7,000,000, 15,000,000, 30,000,000 and 55,000,000 TL in the text of the law and are increased at the annual revaluation rate (VİVK article 16). It is divided into equal installments to be paid within three years from the accrual of the tax and in May and November each year (VİVK article 19). A declaration must also be submitted for transfers below the exemption amount.
The registration of immovable properties in the name of the heirs is carried out without waiting for the accrual of inheritance and transfer tax; The result is reported to the tax office within 15 days at the latest from the date of registration. However, unless the tax on the transferred immovable property is paid in full, it cannot be transferred or transferred and no other real rights can be established on it. Land registry officers cannot make transfers and waivers without a connection document issued by the tax office. If the taxpayers show one of the guarantees written in Article 10 of Law No. 6183, the transfer and assignment of part or all of the real estate may be allowed (VİVK Article 19).
Institutions such as banks, insurance companies and courts require certification from the tax office that the tax has been paid before giving money and promissory notes to beneficiaries. If the certificate is not submitted, the balance is given after a five percent tax withholding is made from the rights holders' benefits in case of transfers through inheritance (DIVK article 17). Therefore, a tax office certificate is a practical prerequisite for bank transactions; However, a certificate of severance of relationship is not required for registration of transfer in the land registry.
If there is more than one heir, the real estate is registered as joint ownership in the name of the heirs. In joint ownership, an heir cannot sell his share of real estate alone; Sharing agreement, converting the partnership into joint ownership or dissolving the partnership are separate processes.
If the document does not reflect the truth, for example, if there is an heir who is not included in the document, if the share ratios are incorrect or if the lineage is established later, a lawsuit can be filed to cancel the inheritance certificate and issue a new inheritance certificate. In these cases, the court where each of the heirs resides is also authorized (HMK article 11/3). The document requested to be annulled in the lawsuit must actually exist and the lawsuit must be directed to the people who appear to be heirs in the document. If the document is cancelled, lawsuits such as the elimination of the partnership based on this document should be carried out according to the new document (7. HD, 05.05.2025, E.2025/607 K.2025/2369).
A person who died in Istanbul left behind his foreign spouse and one child. The estate has an apartment in Kadıköy and a bank account. The spouse requests an inheritance certificate by applying to a notary.
If the inheritance certificate is requested by foreigners, notaries cannot provide the document; The file goes to the civil court of peace. In court, heirs are determined as spouse and children. Legal shares are spouse 1/4 and child 3/4. Assuming that the tax base of the estate is 12,000,000 TL, the spouse will receive 3,000,000 TL and the child will receive 9,000,000 TL. When the 2,907,136 TL exception in the legislation text is applied, the spouse's tax base becomes 92,864 TL and the tax is 928.64 TL. The child's tax base is 6,092,864 TL, and when one percent is applied for the first 3,000,000 TL and three percent is applied for the remaining, the tax is 122,785.92 TL.
The declaration is submitted within four months following the death. With the inheritance certificate and tax office assessment, the flat is registered in the name of the heirs; If the flat is to be sold, a termination of relationship document is required. If a certification document for the bank account is not submitted, a five percent withholding will be applied. The calculation is a hypothetical example that neglects factors such as debt and funeral expense deductions.
Is there a time limit to obtain an inheritance certificate?
There is no period specified in the law for requesting documents. However, since the tax return period starts from the date of death, delaying the document may cause problems in terms of tax deadlines.
Can a title deed be transferred without paying inheritance tax?
Yes. Transfer registration is done without waiting for tax accrual. However, the immovable property cannot be transferred or transferred and no real rights can be established on it until the tax is paid in full.
Will the money in the bank account be paid to the heirs?
It is paid if a certification is submitted from the tax office. If it is not submitted, the balance is paid after a five percent withholding is made for transfers through inheritance.
How does the heir living abroad calculate the declaration period?
Four, six or eight months are applied depending on the location of the death and taxpayers. It is valid for six months if the death is in Türkiye and the taxpayers are in a foreign country.
Can the document be objected to later?
Yes. The invalidity of the inheritance certificate can always be claimed; A lawsuit is filed to cancel the document and issue a new one.
Wasting time by applying to a notary when you have foreign heirs or conflicting population records
Failure to submit the tax return within the period determined by the death and location of the taxpayers
Presenting foreign documents without apostille and sworn translation or not complying with the recognition requirement
Ignoring the five percent withholding tax in bank transactions without obtaining certification
The process, which begins with the receipt of the inheritance certificate, consists of interconnected periods with tax declaration, title deed transfer and bank transactions, and a mistake at one stage may stop subsequent processes. Küheylan Law Firm manages all stages by calendaring, from obtaining the inheritance certificate through the right channel through a notary or court, to preparing the inheritance and transfer tax declaration with time and exemption calculations, from carrying out title deed and bank transactions to disputes regarding the inheritance certificate.
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