WHAT IS EXEMPTION FROM INHERITANCE (EXEMPTION FROM INHERITANCE)?
Exemption from inheritance is defined as the rejection by legal or appointed heirs of the inheritance rights and obligations arising from the deceased person’s debts and receivables after the testator’s death.
According to the principles of inheritance law, legal and appointed heirs automatically acquire the title of heir after the testator’s death. Once they acquire the title of heir, they are no longer liable for the debts of the person who made the will, not only with their assets but also with their personal assets.
According to Article 599, the inheritance passes to the heirs legally immediately after the testator’s death. As a rule, heirs are not required to make a declaration of inheritance. In other words, the testator’s debts and claims also pass to the heirs, and the heirs are liable for these not only with their estate but also with their personal assets. In cases where the testator is indebted in this manner, the institution of “disinheritance” exists so that the heirs are not liable for this.
Since the inheritance automatically passes to the heirs after the testator’s death, the right to renounce the inheritance only arises after death. The right to renounce the will arises after the testator’s death. Renunciation of inheritance is explained in Articles 605-618 of the Civil Code (MK).
Appointed or legal heirs can apply in two ways to request “renunciation of inheritance”:
Actual Renunciation of Inheritance:
The Judge’s Rejection of the Inheritance
WHAT IS ACTUAL RENUNCIATION OF INHERITANCE?
According to Article 609 of the CC, the renunciation of inheritance is realized when heirs who have the capacity to discern and are of legal age notify the Peace Criminal Court at the last place of residence of the deceased, in writing or orally, that they renounce the inheritance without registration and without conditions. This declaration of renunciation is not subject to any formal requirements. It is sufficient to notify the court in writing or orally.
With the declaration of renunciation of inheritance, the heir is released from liability for the debts of the deceased, but also loses the right to inherit.
-The declaration that persons without full legal capacity are not permitted to drive a vehicle is made by a legal representative.
-For persons under guardianship, in accordance with Article 463 of the Civil Code,
in addition to the guardian’s declaration, the permission of the justice of the peace or the district criminal court is also required.
-Persons with limited legal capacity may, with the consent of their legal representatives, make a declaration of refusal themselves or their legal representatives may do so directly.
-Under the joint ownership regime, one spouse cannot refuse property that would become part of the joint property without the consent of the other spouse, and if the property owner is indebted, they cannot accept this property (Article 225 of the Turkish Civil Code).
The declaration of renunciation of inheritance must be unconditional and unqualified (Article 609 of the Turkish Civil Code). Otherwise, a registered and conditional declaration of renunciation is invalid, and the heir receives the inheritance. The exception is the renunciation of inheritance in favor of subsequent heirs, as specified in CC Art. 614. Accordingly, heirs who renounce the inheritance may request that the heirs following them be invited to accept or renounce the inheritance before the official liquidation of the estate. After this, the decision to arbitrarily refuse is officially notified to these heirs. If these heirs do not accept the inheritance within one month, the inheritance is also deemed to have been refused by them and is liquidated in accordance with the provisions on bankruptcy (TMK m.614).
HOW IS RENUNCIATION OF INHERITANCE MADE?
The heir may renounce the inheritance in writing or orally to the Criminal Court of Peace in the testator’s final distribution of property (TMK Art. 609). This declaration of renunciation must be unconditional and unreserved, covering the entire inheritance. Otherwise, the heir obtains the inheritance.
If the process of renouncing an inheritance did not occur as a result of error, fraud, or threat, it is not possible to unilaterally reverse the decision after it has been registered by the Justice of the Peace. If the heir makes a decision to renounce the inheritance as a result of error, fraud, or deception, an application may be made to cancel the renunciation.
WHEN SHOULD THE INHERITANCE BE RENOUNCED?
The statutory period for renouncing an inheritance is three months. Accordingly, the testator must submit a request to renounce the inheritance within three months after their death or after the heir learns that they are an heir. This request for renunciation is recorded without being subject to the discretion of the Justice of the Peace.
The inheritance can be renounced within three months. This period begins on the date of the testator’s death or the date on which the appointed heirs are officially notified; however, this period may be extended if the legal heirs prove that they learned of their status as heirs at a later date (TMK. m. 606). If the inheritance is not renounced within this period, it is deemed to have been accepted.
In cases where the official register is kept for a different period, the rejection period is set at one month (TMK. m. 626). After the end of the register review period, the heir must declare that they reject the inheritance, request official liquidation, or accept it according to the register or unconditionally. However, if necessary, the judge may grant an extension (TMK. 626). This begins with the notification to the heirs that the Peace Criminal Court, which keeps the estate register for one month, has summoned them to court to announce their decisions regarding the estate (TMK Art. 626).
The commencement of the periods for renouncing inheritance occurs as follows:
For Legal Heirs: As a rule, for legal heirs, this period begins from the moment they learn of the testator’s death (TMK m.606). If the status of being an heir is learned later, the starting date is determined as that date. If the legal heir is deprived of the inheritance due to death along with their savings, the period of renunciation begins on the date the heir learns that these savings have been canceled.
For Appointed Heirs:
The period for renunciation for appointed heirs is three months (TMK m. 606). This period begins when the Peace Criminal Court to which the heirs are affiliated officially opens the will and informs them. For heirs appointed by inheritance contract, this period works in the same way as for legal heirs.
Registration of the Inheritance as a Protective Measure: If the inheritance is registered as a protective measure, the period for renouncing the inheritance begins for both legal and appointed heirs upon notification of the registration by the justice of the peace (TMK m.607). Renunciation of Inheritance
Transfer of the Right to Renounce Inheritance to Subsequent Heirs:
The right to renounce inheritance of an heir who dies before renouncing inheritance passes to their own heirs (TMK m. 608). In this case, the heir who replaces the deceased heir has the right to renounce inheritance twice. This heir has the right to refuse both the inheritance left to them by the testator and the inheritance left to them by the testator’s heir. The heir may refuse both of these inheritances or may refuse only the inheritance left to them by the person who left them the inheritance. However, the heir cannot refuse the inheritance left by their own heir and cannot accept the inheritance left by their own heir.
This is because the first inheritance is considered part of the estate of the person who left the inheritance and died without renouncing it.
Extension of the Period and Granting of a New Period: If there are important reasons, the justice of the peace may extend the period given to legal and appointed heirs to renounce the inheritance or grant a new period (TMK m.615). A valid reason is required for a new period to be granted.