The estate left by the deceased consists not only of assets and rights but also of debts. Under Art. 605 et seq. of the Turkish Civil Code No. 4721, heirs may renounce the inheritance and thereby be released from liability for the debts of the deceased.

Time limit for renunciation

• The time limit for renouncing an inheritance is three months.
• For statutory heirs, this period begins on the date on which they learn of the death of the deceased.
• For heirs appointed by will, the period begins on the date on which the testamentary disposition is officially notified to them.

Where there are justified reasons, the judge of the civil court of peace may extend this period or grant a new one.

Where and how to apply?

The declaration of renunciation is made orally or in writing to the civil court of peace at the last domicile of the deceased. The declaration must be unconditional and without reservation.

If, at the date of death, the insolvency of the deceased was manifest or had been officially established, the inheritance is deemed to have been renounced without any further declaration (deemed renunciation). An application may also be made to the court to have this established.

Loss of the right to renounce

An heir who, before the time limit for renunciation expires, deals with the affairs of the estate beyond ordinary administration, or conceals or misappropriates assets of the estate, loses the right to renounce the inheritance. Care should therefore be taken in transactions concerning estate assets before a decision to renounce is made.

Consequences of renunciation

The share of an heir who renounces the inheritance passes to those entitled as if that heir had predeceased the deceased. If all of the nearest statutory heirs renounce the inheritance, the estate is liquidated by the civil court of peace in accordance with the provisions on bankruptcy; if any surplus remains at the end of the liquidation, it is given to those entitled as if they had not renounced the inheritance.