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The left menu has two calculations under Inheritance: Heirship (10 calculations free for verified users; unlimited use as a bonus depending on the number of packages, or as an annual add-on module) and Reduction (with its own package). The result is saved as a report and can be exported as PDF / Word / UDF. This page describes what the calculations do.
Statutory heirs and classes
The Turkish Civil Code applies the class (degree) system: if there are descendants, the heirs are the first class; if there are no descendants, the parents and their descendants; failing those, the grandparents and their descendants. If there is even one heir in a higher class, a lower class does not inherit. A deceased person's share passes to that person's descendants by representation; within a stem, the share is divided per capita.
| Class | Who | Rule | Legal basis |
|---|---|---|---|
| 1st class | Children, grandchildren… (including adopted children) | Children equally; a deceased child's share goes to that child's descendants | TCC 495, 500 |
| 2nd class | Mother, father and siblings | Parents half each; a deceased parent's half goes to the siblings shared with that parent (a full sibling in both halves, a half sibling in one); if one side is empty, to the other | TCC 496 |
| 3rd class | Grandparents; uncles, aunts and their descendants | Each side 1/2, each grandparent 1/4; a vacant share goes to the one on the same side, and if the side is empty, to the other. If there is a spouse, the grandparents' grandchildren cannot be heirs | TCC 497, 499/3 |
| — | The State | If there are no heirs at all | TCC 501 |
The surviving spouse's share
The spouse takes a share according to the class with which the spouse inherits (TCC Art. 499):
- Together with descendants: 1/4,
- Together with the parents' class: 1/2,
- Together with the grandparents' class: 3/4,
- If there is no one in these classes: all of it.
Reserved portions
The reserved portion is the part the decedent cannot touch by a disposition upon death or by dispositions made during life (TCC Art. 506, after the 2007 amendment):
| Heir | Reserved portion |
|---|---|
| Descendants | 1/2 of the statutory inheritance share |
| Each of the mother and father | 1/4 of the statutory inheritance share |
| Surviving spouse | If together with descendants or the parents' class, the whole of the statutory share; in other cases 3/4 of it |
| Siblings | No reserved portion |
The estate and the disposable portion
Net estate = assets − debts − funeral, inventory and three months' maintenance costs (TCC Art. 507). In calculating the reserved portion, inter vivos dispositions subject to reduction are added to the estate (calculation estate, Art. 508). The total of the reserved portions is found on this estate; the remainder is the disposable portion. If the total of the dispositions exceeds this portion, the excess amount is subject to reduction.
Reduction
Dispositions exceeding the reserved portion are reduced in the following order (TCC Art. 570):
- First, dispositions upon death, proportionally among themselves (Art. 563). The proportion is found using the fixed reduction rate: the plaintiff's reserved portion infringement / the total of dispositions upon death made to persons other than the plaintiff; each disposition is reduced at this rate (YİBK 22.04.1994, docket 1993/3, decision 1994/4),
- If that is not sufficient, inter vivos dispositions, from the most recent to the oldest,
- Of a disposition made to an heir entitled to a reserved portion, only the part exceeding the reserved portion is subject to reduction (Art. 561).
The dispositions upon death remaining after reduction are deducted from the estate; the remainder is distributed at the statutory share rates, and each holder of a reserved portion receives at least that reserved portion.
Heirship calculation
Inheritance tree and shares; no amounts are entered. 10 calculations are free for verified users and are saved as reports. Inputs:
- Surviving spouse; children and their descendants (living / deceased, adopted),
- Parents; siblings (full / half: which parent is shared) and their descendants,
- Grandparents; uncles, aunts and their descendants.
If descendants are heirs, the ascendants (parents, siblings and other relatives) are not heirs, so these sections start closed and a warning is shown; they can be opened if desired. The (?) mark next to each field opens an explanation. The output contains the inheritance tree, each heir's statutory share and reserved portion as fractions, those who are not heirs and why, the total of the reserved portions and the disposable rate.
Reduction calculation
Calculates, step by step in the format of an expert report, the amount to be claimed in a reduction action by an heir whose reserved portion has been infringed:
- Heirs: date of death and inheritance tree (as in heirship).
- Assets: each item at its date-of-death value (TCC Art. 507); remaining in the estate, left by a disposition upon death (with the beneficiary and share, e.g. 1/5) or an inter vivos disposition subject to reduction (TCC Art. 565; with its date). The beneficiary may also be someone who is not an heir (e.g. a foundation).
- Liabilities and plaintiffs: debts, funeral, sealing and inventory costs, three months' maintenance (TCC Art. 507/II); the heirs seeking reduction. Optionally, values are updated with a selected index (TÜFE, Yİ-ÜFE etc.) to the payment or report date; if that month's index has not been announced, the last announced one is used.
The output contains the net estate and the estate forming the basis for reduction (TCC Art. 508), each heir's reserved portion value, what the heir acquired by will / from the estate / inter vivos and the infringement; for each plaintiff the fixed reduction rate and the reduction amount per disposition, and, if that is not sufficient, the part covered from inter vivos dispositions. At the start of the form there is a "What is reduction?" explanation, and at the start of the result an explanation of the terms.
Fees and custom report
| Calculation | Fee |
|---|---|
| Heirship | 10 calculations free for verified users; unlimited use: free with the reduction package, a bonus depending on the number of packages, or an annual ₺1.500 + VAT add-on module |
| Reduction package | On its own ₺3.600 + VAT / annual (monthly ₺1.500 + VAT); in the same cart as another calculation package (labor, actuarial, sentence execution, degree of disability) ₺3.000 + VAT / annual. 30 reports per year; each calculation 1 credit. |
| Heirship Report (custom report) | ₺8.000 + VAT |
| Reduction Report (custom report) | ₺15.000 + VAT |
The custom report is prepared and signed by an expert (custom reporting); a request is opened from the link on the calculation page.
Limits of the module
Note: The module applies the rates in the law; it does not make legal characterizations. Whether a disposition is subject to reduction, renunciation of inheritance, disinheritance, waiver or disqualification are matters for the lawyer's evaluation; these persons are processed by not counting them as heirs in the input.
- Reduction of indivisible property (Art. 564), rights over the family home and household goods (Art. 652), usufruct / annuity dispositions (Art. 562) and collation (Art. 669–675) are out of scope.
- The participation claim arising from the regime of participation in acquired property is a separate calculation; it remains outside the estate.
- For deaths before 01.01.2002, the rates of the former Civil Code are not applied.
Frequently asked questions
What is the surviving spouse's inheritance share?
1/4 with descendants, 1/2 with the parents' class, 3/4 with the grandparents' class; all of it if there is no one in these classes (TCC Art. 499).
What are the reserved portion rates?
Descendants half of the statutory share, each parent one quarter, the spouse all of it if together with descendants or the parents' class and three quarters in other cases. Siblings have no reserved portion (TCC Art. 506).
In what order is reduction carried out?
First, dispositions upon death proportionally (using the fixed reduction rate, YİBK 1994/4); if that is not sufficient, inter vivos dispositions from the most recent to the oldest (TCC Art. 570). For those made to a holder of a reserved portion, only the excess part (Art. 561).
Does the module calculate renunciation of inheritance, disinheritance or waiver?
No; these are legal characterizations. The calculation is done by not counting the person concerned as an heir in the input.
Where is it used?
In the Inheritance menu. Heirship is free for 10 calculations for verified users; for unlimited use, those who buy 2 packages get 1 of additional damages, inheritance and İPSD as a bonus, those who buy 3 packages get 2 modules, and those who buy labor + actuarial + sentence execution get all three; without a bonus entitlement, an annual ₺1.500 + VAT add-on module; those who buy the reduction package get unlimited heirship free. Reduction comes with its own package, 30 reports per year (prices).
Why is the reduction calculation separate and paid?
Reduction is a separate calculation in the format of an expert report, with date-of-death values of assets, beneficiaries, liabilities and plaintiffs. On its own ₺3.600 + VAT / annual; in the same cart as another calculation package ₺3.000 + VAT / annual. Heirship (statutory and reserved portions) remains free.
What is the fixed reduction rate?
It is the ratio of the plaintiff's reserved portion infringement to the total of dispositions upon death made to persons other than the plaintiff. Each disposition is reduced at this rate; the infringement is thus shared among the beneficiaries in proportion to their dispositions (YİBK 1994/4).
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