Official Procedures to Be Carried Out After Death
We recommend that you carefully read this content in order to access detailed information about the official procedures to be carried out after death. There are a series of official procedures that you must carry out for a relative who has passed away. If you wish, you may carry out all these procedures together with expert Inheritance Lawyer Izmir offices.
Issuance of the Death Certificate and Procedures for Notifying the Population Directorate
If the death occurred in an official healthcare institution or if the funeral was delivered to official institutions, the death certificate is issued by the healthcare institution. The relevant document is certified by the director and the chief physician within the institution.
If the death occurred in a private healthcare institution, the health condition that caused the death is approved by the family physician or health center together with the death certificate issued by the doctor.
Death notifications are digitally reported to the population directorate by the public health center within 10 days following the death. When applying personally to the population directorate, the death must be reported together with the deceased person’s Republic of Türkiye Identity Card. At this stage, no other document is requested from the relatives of the deceased.
How to Obtain a Certificate of Inheritance
One of the procedures to be carried out after death is obtaining a certificate of inheritance. With the application made after the death, the legal heirs are determined. A document containing the inheritance rights is issued to these determined persons by the competent courts and notary offices. If you wish, you may receive support from Izmir inheritance lawyer offices to ensure that your rights are properly protected in all these procedures.
Notification of Death to the Tax Office
Among the official procedures to be carried out after death is the notification of death to the tax office. Within this framework, one of the first procedures that heirs who have rejected the inheritance must carry out is to notify the nearest tax office of the death event in writing. The fulfillment of this duty by one of the heirs releases the other heirs from this obligation. This notification must legally be made within 30 days from the date of death. If you wish, you may receive professional support from Izmir lawyer offices for your inheritance rejection procedures.
Submission of the Inheritance and Transfer Tax Declaration
The application areas of inheritance and transfer taxes collected on wealth are Turkish citizens and assets transferred within the borders of the Republic of Türkiye. Provincial or regional tax offices are responsible for the collection of inheritance and transfer taxes. If the legal residence of the deceased is in Türkiye and the death occurred in Türkiye, the declaration must be submitted within 4 months from the date of death if the taxpayer is also in Türkiye; if the legal residence of the deceased is in Türkiye and the death occurred abroad, within 4 months from the date of death; if the deceased passed away abroad, within 6 months from the date of death; and if the taxpayer is in a country other than the residence of the deceased, within 8 months from the date of death, to the relevant tax office.
The documents to be used to terminate the existing relationship with the tax office are listed below.
- Death certificate
- Certificate of inheritance
- Inheritance agreement and will
If needed, you may carry out all your procedures simultaneously with an Izmir real estate lawyer and an Izmir lawyer. A real estate lawyer in Izmir provides consultancy services by foreseeing all disputes that may arise in your existing cases within the province. In addition, by informing you of the procedures you must follow in all inheritance-related transactions, they ensure that the processes are completed in a short time.
How Is Death and Inheritance Notification Made?
This notification must be obtained from the tax offices authorized to assess inheritance and transfer tax, filled out, and then certified by the neighborhood headman’s office to which the deceased person’s last residence was affiliated. With the inter-institutional communication efforts carried out in recent years, since 2007, tax offices have been able to determine the last residence address of the deceased person through MERSIS by querying their Turkish Republic identification number. For this reason, there is no need to go directly to the neighborhood headman’s office.
Submission of Real Estate Property Declarations
If there is no outstanding property tax debt, a current value letter is issued by the municipality. Obtain a current value letter from the municipality and property tax office. If there is a property tax debt, it must be paid first. A copy of the title deed is also attached to the declaration. If you wish, you may apply to Izmir real estate lawyer offices for all your inherited real estate transactions. An expert Inheritance Lawyer in Izmir will provide you with all the necessary support.
Review of Commercial Capital
The equity calculated from the balance sheets of the calendar year prior to the death of those registered under the balance sheet basis is accepted as operating capital. However, if they wish, taxpayers may determine and declare their capital according to the balance sheet they issued on the date of death. For those who keep accounts on an operating basis and are taxed simply, the testator declares the commercial assets as operating capital as of the date of death. Therefore, the business balance sheet and profit and loss statement will be attached to the declaration.
Declaration of Movable Assets
Taxpayers must declare movable assets and ships at their market values. The market value is the normal transaction value. Therefore, assets and ships included in the estate must be declared at a value appropriate to their equivalents as of the date of death. Copies of vehicle license plates and photocopies of other documents related to money and assets are attached to the declaration.
Declaration of Shares
Whether included in operating capital or not, shares that are listed on the stock exchange are valued at the last transaction value seen on the stock exchange within the last three years prior to the date of death. Therefore, inheritance and transfer tax taxpayers must pay the value of the last transaction seen within the last three years prior to the date of death if the shares are listed on the stock exchange; if they are not traded on the stock exchange, they must pay their nominal values. However, if they have not been traded for the last three years or are not listed on the stock exchange, they will declare the stock exchange value.
You may resolve all your procedures related to death transactions with the assistance of Izmir lawyer offices. In this content, we have provided general information regarding the Official Procedures to Be Carried Out After Death.