WHAT ARE THE RESERVED SHARES IN INHERITANCE LAW?
In inheritance law, the reserved share is a certain proportion of the legal inheritance share, which is protected against certain dispositions of the heir that infringe the right of inheritance. The heir (muris) cannot dispose of these proportions. The inheritance right of the heir with a reserved share on the reserved share cannot be eliminated in any way.
In inheritance law, the reserved share is calculated over the Legal Inheritance Share.
Accordingly, reserved shares;
Right to Reserve Share in Descendants and Inheritance: For the heirs of the heir, half (1/2) of the legal inheritance share is considered as a reserved share. For example, even if the heir (muris), who left three children and his spouse as heirs after his death, leaves all his assets to his spouse through a will, the sharing will be made by taking into account the reserved share of the heirs. In this case, the legal inheritance share of each child is 1/4, and since the reserved share of each child is 1/2, each child has the right to inherit 1/8 of the inheritance, even if the muris (heir) leaves all his assets to his spouse, the muris (heir) cannot touch this reserved share.
In our concrete example, the children, each of whom would have a legal inheritance right of 1/4 if the heir had not left all his/her assets to his/her spouse, will have a 1/8 share in the inheritance if the heir leaves all his/her assets to his/her spouse.
Parents and Inheritance Reservation Rights: One quarter (1/4) of the legal inheritance share for each of the mother and father is considered as a reserved share.
Reserved Share for the Surviving Spouse: For the surviving spouse, if he/she is an heir together with his/her descendants (1st Class) or together with his/her parents (2nd Class), the entire legal inheritance share; in other cases, if he/she is an heir alone or together with the 3rd Class, three quarters (3/4) of the legal inheritance share is accepted as a reserved share.
However, in the determination of inheritance shares and reserved shares in deaths occurring before 1.1.2002, the division and reserved shares are calculated according to the old system. In the system before this date, these rates are different. In addition, for the siblings who were counted as heirs with reserved shares until 10.05.2007, their reserved shares will be taken into consideration in the cases filed for the deaths that occurred before this date. If the death occurred after 10.05.2007, the reserved shares of the siblings will not be calculated.
It should be noted immediately that the fact that the disposition subject to equalisation was made before 1.1.2002 does not make it subject to the Old Civil Code. What is important is the date of death of the inheritor.
THE RATE OF THE TESTATOR’S DISPOSITION IN THE INHERITANCE
The savings rate can be expressed as the rate which is found by subtracting the sum of all the above-mentioned reserved shares from the estate and which the heir can freely dispose of. The determination of the savings rate and the reserved shares actually arises automatically with the calculation of the estate. Therefore, the most important issue here is the determination of the estate (net estate). This is mostly done by an expert witness in practice. To give an example, if we accept the inheritance as a whole number 1, when we subtract the number expressed by the sum of the reserved shares (which would be a fractional number) from this 1, the remaining fractional number will give the savings rate. For example, in a concrete calculation, if the sum of the reserved shares is 5/8, the savings rate is the remaining 3/8.
HOW IS THE INHERITANCE CALCULATED?
Since the calculation of the inheritance is a technical issue, in practice, the net inheritance calculation is made by an expert. While determining the net probate, the assets (goods, money, receivables, etc.) and liabilities (debts) of the estate are found and the net probate is found by subtracting the liabilities from the assets.
The assets of the estate are the assets left by the heir at the date of death and the assets subject to restitution and restitution. The liabilities of the estate are the debts of the heir, the three-month living expenses of the persons living together with the heir, the expenses of sealing and bookkeeping of the estate, and expenses such as funeral expenses.
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