Hidden Share and Heirs with Hidden Share

The reserved share refers to the portion of the inheritance that the deceased cannot freely dispose of through testamentary dispositions or inter vivos gifts, as it is legally protected in favor of specific statutory heirs. This institution limits the deceased’s freedom of disposal to ensure the inheritance rights of the closest family members are safeguarded. The deceased may only make testamentary dispositions concerning the portion of the estate that exceeds the reserved shares (the disposable portion).

Heirs Entitled to a Reserved Share

The Turkish Civil Code (TCC) determines who qualifies as a heir entitled to a reserved share based on a limited number of principles. According to Article 505 of the TCC, the statutory heirs entitled to a reserved share are as follows:

• Descendants: The children, grandchildren, and subsequent generations of the deceased.
• Parents: The mother and father of the deceased. However, they inherit only in the absence of descendants, and their right to a reserved share is therefore contingent upon this condition.
• Surviving Spouse: The spouse who is alive at the time of the deceased’s death, provided the marriage was still in effect.

Previously, siblings were also considered heirs entitled to a reserved share; however, a legal amendment dated 4 May 2007 abolished the reserved share right for siblings.

Reserved Share Ratios

The reserved share for each eligible heir is calculated as a specific proportion of their statutory share. According to Article 506 of the TCC, these proportions are as follows:

• For descendants: One-half (1/2) of their statutory share.
• For each parent: One-quarter (1/4) of their statutory share.
• For the surviving spouse:
• • When inheriting together with descendants (first group) or parents (second group), the full statutory share.
  • In all other cases (when inheriting together with the third group or as the sole heir), three-quarters (3/4) of the statutory share.

Protection of the Reserved Share: Action for Reduction

If the deceased’s testamentary dispositions or inter vivos gifts impair the reserved share rights of eligible heirs, the law grants those heirs the right to initiate an “action for reduction” to protect their entitlements.

An action for reduction is a legal proceeding in which heirs who have not received their full reserved share request that the deceased’s dispositions exceeding the disposable portion be reduced to the extent necessary to restore their reserved shares. The reduction, or “tenkis,” is carried out according to a statutory order: first, testamentary dispositions are reduced; if this is insufficient, inter vivos gifts are reduced retroactively, beginning with the most recent and proceeding backward in time. Gifts made to public legal entities and charitable associations or foundations are reduced last.

The right to initiate an action for reduction expires one year from the date the heir becomes aware that their reserved share has been infringed, and in any case, ten years after the date of the will’s execution or, in other dispositions, from the date of the opening of the estate. However, a claim for reduction may always be raised as a defense at any time.