It is regulated in accordance with Article 599 of the Turkish Civil Code that the heirs take over the rights and debts of the deceased upon his death. According to this article, heirs directly acquire the real rights, receivables, other property rights and possession of both movable and immovable properties of the deceased. Likewise, they become personally liable for all the debts of the deceased.
As for tax debts, heirs are also held responsible for the tax debts of the deceased, but Article 372 of the Turkish Tax Procedure Law constitutes an exception regarding tax penalties. According to this article, in the event of the death of the taxpayer, the irregularity, special irregularity or tax loss penalties that have been imposed and accrued are canceled. This is based on the principle that tax penalties are individual and the penalties are individual. Therefore, heirs cannot be held responsible for the tax penalties of the deceased.
In accordance with the principle of individuality of penalties, with the death of the person, previously imposed penalties are eliminated and these penalties do not pass on to the heirs. If the heirs are unlawfully shown as debtors due to tax penalties and documents such as payment orders or notices are sent to them, the heirs can correct this situation by filing an annulment lawsuit. This means that the heirs can exercise their legal protection rights not only for the tax debts of the testator, but also for all other debts.
Liability of the Heirs for the Tax Debts of the Testator
The responsibilities of the heirs regarding the tax debts of the deceased are regulated in accordance with Article 12 of the Tax Procedure Law No. 213. According to this article, in the event of the death of a taxpayer, his tax-related duties and obligations pass to his legal and appointed heirs who have not rejected the inheritance, in proportion to their inheritance shares.
Liability of Heirs
Heirs are responsible for the tax debts of the deceased in proportion to their share of the inheritance. This means that each heir will be liable for the testator's tax debts only in proportion to their share of the inheritance. Unlike many other types of debt, the liability of the heirs in tax debts is limited to the share of the inheritance they receive. If the heirs want to completely get rid of the tax debts of the deceased, they can choose to reject the inheritance.
2. Liability in Proportion to Inheritance Shares
Article 12 of the Tax Procedure Law No. 213 regulates that the heirs will be responsible for the tax debts of the deceased in proportion to their share of the inheritance. This means that each heir is liable for the testator's tax debts only with his personal assets equal to his share of the inheritance. In order to determine how responsible the testator is for the tax debts, the heirs must first obtain the death certificate of the testator. The death certificate states the heirs and each heir's share of the inheritance. Accordingly, heirs will be responsible for tax debts in proportion to their inheritance shares stated on the death certificate.
3. Obligation of Heirs to Notify Death Event
While the decree of inheritance shows the extent to which the heirs are responsible for tax debts, this document also states that the heirs must notify the tax office about the death. According to the Tax Procedure Law, any heir who has not rejected the inheritance is required to notify the tax office of the death within four months from the date of death. Irregularity penalties may be imposed on heirs who do not comply with this obligation.
4. Pursuit and Collection of Tax Debt in Case of Rejection of Inheritance
The Turkish Civil Code stipulates that inheritance can be rejected within three months. During this period, prosecution and collection proceedings cannot be initiated for tax debts unless the heirs of a deceased person who is not in debt make a clear transaction indicating that they accept the inheritance.
However, heirs who actively intervene in the estate before the rejection period expires, carry out work that is not included in the ordinary management of the estate, or hide the estate assets are deemed to have accepted the inheritance, and in this case, enforcement proceedings may be initiated against them before the relevant three-month rejection period expires.
If it is clearly obvious or officially determined that the testator is in debt before his death, the heirs cannot be held responsible for tax debts even if they have not rejected the inheritance. This is regulated in Article 605 of the Turkish Civil Code, which states that if the testator's inability to pay is known or determined on the date of death, the inheritance will be automatically deemed rejected.
5. Heirs' Responsibility for Tax Penalties of the Inheritor
According to Article 372 of the Tax Procedure Law, "In case of death, tax penalties are reduced." In accordance with the provision, the principle of individuality of tax penalties is applied. According to this principle, if the person sentenced to tax penalty dies, the deducted and accrued tax penalties are deducted and are not transferred to the heirs. While the heirs are responsible for the main cost of the decedent's tax debts, they are not held responsible for tax penalties.
However, when it comes to tax penalties related to companies, the situation is different. Especially in joint stock and limited companies, company managers and partners may be personally liable in some cases for tax penalties imposed on companies. If the testator is a company manager or partner, it is controversial whether the tax penalties imposed on these companies will be transferred to the heirs. In judicial practice, there is a prevailing opinion that tax penalties arising from companies in which the testator is a manager or partner will not be transferred to the heirs.
6. Frequently Asked Questions
In Case of Rejection of Inheritance, Do Tax Debts Be Transferred to Descendants?
When the inheritance is rejected, if the descendants of the heir who rejected the inheritance have not rejected the inheritance, the inheritance share and therefore the tax debts are transferred to the descendants.
Are Appointed Heirs Also Responsible for Tax Debts?
Yes, appointed heirs, like legal heirs, are responsible for tax debts in proportion to their share of inheritance.
Are Heirs Responsible for Tax Delay Increase and Delay Interest?
Although the heirs are not responsible for tax penalties, since late payment interest and delay interest are not considered as tax penalties, they are responsible for these items in proportion to their share of the inheritance.
Can Enforcement Proceedings be Taken Against the Heir for Tax Receivables?
Since the heir must not have rejected the inheritance in order to be responsible for the tax debt, enforcement proceedings cannot be brought against the heir who does not openly accept the inheritance within the 3-month rejection period.
How Long is the Period for Heirs to Notify Death Event?
According to the Tax Procedure Law, heirs have the obligation to notify the tax office about the death and this obligation must be fulfilled within 6 months from the date of death.