Inheritance Transfer

Inheritance law is the branch of law that determines the fate of private legal relations, rights, and obligations after the death of an individual. Inheritance transfer is based on universal succession, and the heirs are considered universal successors. According to the "principle of universal succession" adopted in Article 599 of the Turkish Civil Code No. 4721, heirs acquire the inheritance as a whole and according to the law upon the death of the decedent. Upon the death of the decedent, all rights and obligations that can be transferred through inheritance pass on to the heirs as a whole, without the need for any further action.

Consider that a relative of whom you are a legal heir has died, and some inheritance shares (cash, precious metals, real estate, vehicles, businesses, receivables, etc.) are left to you. One of the most common legal problems encountered in practice is the heirs' inability to transfer inherited real estate for a long time and their lack of knowledge about what procedures to carry out in which public institution. This article will focus on the inheritance transfers to be carried out in land registry offices.

How is Inheritance Transfer Done?

Inheritance transfer is a gratuitous acquisition and is not subject to a time limit. Technically, inheritance transfer refers to the procedure of registering the rights of the heirs specified in the court or notary issued inheritance certificate (certificate of inheritance) in the land registry upon the death of the registered property owner.

For inheritance transfer, one or all heirs must apply to the relevant land registry office with the necessary documents. Only one of the heirs needs to apply to the land registry office. Based on this application, the land registry office conducts the transfer procedures. Nowadays, applications can also be made through e-government platforms.

There can be just one heir or multiple heirs to a property. Thus, there can be two types of transfer: joint ownership or fractional ownership where the shares of the heirs are defined. The advantage of fractional ownership is that the co-owners can transfer their own shares whenever they wish. This is not possible in joint ownership. In practice, people generally can conduct joint ownership transfers because the application of any one of the heirs is sufficient, whereas, for fractional transfers, all heirs need to apply together. Generally, joint ownership transfer is conducted; however, when there is a dispute about the sale of the property, legal action is taken.

How is the Inheritance Transfer Process Conducted at the Land Registry?

To initiate the inheritance transfer process at the land registry, heirs first need to obtain a certificate of inheritance (veraset ilamı), demonstrating their share in the property. This certificate can be obtained from a notary or civil courts of peace. The competent civil court of peace is the one in the decedent's last residence or the court of the heir's residence.

After obtaining the certificate of inheritance, one needs to visit the municipality in the province or district where the property is located to ensure that there is no 'property tax debt' and to obtain a document showing the current value of the property (usually titled 'property tax declaration'). If the property has any tax debt, it must be settled.

If one or several heirs are not citizens of the Republic of Turkey or reside in another country, the certificate of inheritance will still be issued by the Civil Court of Peace. If there's a foreign element among the heirs, the certificate of inheritance cannot be obtained from a notary.

The certificate of inheritance can always be obtained once the above conditions are met, and there is no time limit for obtaining it. It can be acquired at any time after the death of the decedent. This certificate is essential as it determines the rights, responsibilities, and ratios among the heirs, and without it, no declaration of inheritance can be made. Failure to provide a declaration of inheritance leads to a specific penalty.

After these procedures, one should visit the tax office responsible for inheritance and transfer tax. Once the inheritance and transfer tax is paid, a document indicating that the tax liability has been cleared should be obtained.

Legally, clearing the tax liability is not mandatory for transfer. The transfer should be made, and it should be noted that tax liability has not been cleared. However, in practice, land registry offices request this document.

Once all procedures are completed, heirs should apply to the land registry office with all necessary documents to request the registration of the property in their names.

With the completion of the application, the land registry office conducts the transfer procedures, and a new title deed is issued in the names of the heirs, the new owners. There is no title deed fee for inherited properties.

The land registry office only requests a revolving fund fee. The revolving fund fee for the year 2023 is 1298.5 TRY.

Time Limit for Providing Declaration of Inheritance and Consequences of Non-Compliance

The period for submitting the declaration of inheritance for inheritance and transfer tax after death is as follows:

If the decedent (Muris) died in Turkey and the heirs (varisler) are in Turkey, the declaration of inheritance must be submitted within 4 months.
If the decedent died in Turkey, but the heirs are abroad, the declaration must be submitted within 6 months.
If the decedent died abroad, but the heirs are living in Turkey, the declaration must be submitted within 6 months.
If the decedent died abroad and the heirs are also abroad, the declaration must be submitted within 4 months.
If the decedent died abroad and the heirs are living in another foreign country, the declaration must be submitted within 6 months.

Required Documents at the Land Registry for Transfer

The title deed of the property to be transferred, or if not available, a document or verbal statement from one of the heirs indicating the block and parcel number of the real estate.
The identity of the heir making the transfer request or the representative's authorization document (guardianship/power of attorney) if the transaction is to be conducted by a representative.
Photograph.
The original or notarized copy of the certificate of inheritance.
Stamps for affixation on the notification.
Document proving that inheritance and transfer taxes have been paid.
Document from the municipality indicating that the property tax has been paid for the property in question.
If the property to be transferred is a residence, a current earthquake insurance policy (DASK) is also required at the application stage to the land registry office.

Failure to submit the declaration of inheritance within the prescribed period can lead to penalties and interest charges on the unpaid taxes. The legal process for the transfer of property might also be delayed or complicated without timely submission of the declaration. It is important to adhere to these timelines and ensure all documents are prepared and submitted as required to avoid legal and financial complications.

How to Conduct Title Deed Transfer Procedures via e-devlet?

For inheritance transfer, one or all heirs must apply to the relevant land registry office with the necessary documents. The transfer procedures are conducted by the land registry office based on this application. In addition, it is now possible to apply for title deed transfer procedures through the e-government platform by accessing the website webtapu.tkgm.gov.tr and following the prescribed instructions for title deed transfer.

Through e-government (e-devlet), heirs can access various services related to title deed transfers, including application submission, document upload, and potentially scheduling appointments or making necessary payments. This digital approach simplifies the process, making it more efficient and accessible for heirs who may not be able to visit the land registry office in person. It's important for the heirs to have all necessary documents and information ready and to follow the instructions carefully to ensure the successful completion of the transfer.

What if a Vehicle or Bank Money is Left as Inheritance?

While the focus of this article is on the process of inheritance transfer related to real estate, it's also useful to briefly mention what happens when the inheritance includes a vehicle or bank money.

For vehicle transfer, any heir or all heirs need to apply to the traffic registration authority with the following documents:

Certificate of inheritance (Veraset İlamı)
Document showing no debt related to inheritance transfer
Motor Vehicle Compulsory Liability Insurance (ZMMS)
Registration and traffic documents related to the vehicle
Traffic registration and application form
Vehicle inspection document

Regarding money in the bank, first, obtain a document from the bank showing the balance amount, and this amount should be declared in the inheritance declaration. With the certificate of inheritance and a document from the tax office indicating no tax liability (clearance certificate), a vehicle transfer procedure can be performed through a notary, and money transfers can be requested from the banks.

What Happens if Inheritance Transfer is Not Done?

If the heirs do not conduct the title deed transfer procedures within two years, the Land Registry Office can obtain a certificate of inheritance from the competent Civil Court of Peace and carry out the registration process on behalf of the heirs.

Recommendation: The Importance of a Lawyer

The inheritance and transfer procedures, whether movable or immovable, are not subject to any specific period. Heirs can conduct this process whenever they want. While the general outline of inheritance transfer has been explained in the article, the specific conditions of the actual case might require different procedures. Therefore, in such processes involving technical and legal consultancy, it is advisable to proceed through a lawyer specialized in the field. This ensures that your transactions are carried out accurately and more consciously, potentially leading to quicker and more favorable outcomes.