In short: the estate is distributed first according to statutory succession under the degree (parentela) system. The reserved portions of descendants, parents and the surviving spouse cannot be defeated even by will; where they are infringed an action for abatement is available, and where assets have been concealed an action based on collusive transfer may be brought.
Statutory succession
The Turkish Civil Code adopts a system of degrees: the first degree comprises the deceased's descendants, the second the parents and their descendants, and the third the grandparents and their descendants. The surviving spouse takes a share that varies with the degree alongside which they inherit — one quarter where they inherit with the deceased's children.
What the reserved portion is
The reserved portion is the minimum share that the deceased cannot remove even by disposition on death, such as a will or a contract of inheritance. It is one half of the statutory share for descendants, one quarter for parents, and — depending on the circumstances — the whole or three quarters of the statutory share for the surviving spouse.
Action for abatement
An heir whose reserved portion has been infringed may bring an action for abatement to reduce the disposition to the extent of the infringement. The action must be brought within one year of the heir learning of the infringement and, in any event, within ten years from the opening of the will or from the opening of the succession for other dispositions.
Concealment of estate assets
It is common in practice for a deceased to have transferred property ostensibly by sale when the true transaction was a gift, in order to keep it from the heirs. Where this is established, the heirs may bring an action for the cancellation of the title and its re-registration. This action is not subject to any limitation period, and may be brought even by heirs who hold no reserved portion.
How the estate is divided
Heirs may divide the estate by agreement. Failing agreement, an action for the dissolution of co-ownership may be brought so that the assets are divided in kind or sold and the proceeds distributed. The tax and land registry aspects should be planned alongside the division.