A tenkis action (an action for reduction) is the lawsuit by which a forced heir asks the court to reduce those dispositions of the deceased, whether made by will or as lifetime gifts, that infringe the heir’s reserved share. In short, it is the legal remedy of a reserved heir who believes that the estate has been emptied or assets have been transferred away. This article explains what a tenkis action is, who may bring it, which dispositions can be reduced, how the calculation works and the stages the case goes through, in light of the Turkish Civil Code No. 4721 (TMK) and the practice of the Court of Cassation (Yargıtay).
What Is a Tenkis Action?
Under Turkish inheritance law, a person cannot dispose of the whole estate freely. The law reserves a share, the reserved share (saklı pay), for statutory heirs such as descendants, parents and the surviving spouse. Under Article 560 TMK, an heir whose reserved share has not been satisfied may bring an action for the reduction of dispositions that exceed the disposable portion. A tenkis action is a formative action with retroactive effect: the disposition is not void from the outset, it is only reduced to the extent that it infringes the reserved share.
The reserved share is a fixed fraction of the statutory share (Articles 505 and 506 TMK). For descendants it is one half of the statutory share; for each parent, one quarter of the statutory share; for the surviving spouse, the whole statutory share where the spouse inherits together with descendants or with the parents’ line, and three quarters in other cases. What remains outside the reserved shares is the portion the deceased may dispose of freely.
Which Dispositions Are Subject to Tenkis?
Tenkis is not limited to gifts made by will. Certain gratuitous lifetime transfers can also be reduced. Article 565 TMK lists them: for example, payments made to heirs on account of their inheritance, non-customary gifts made within one year before death, and transfers that are clearly made to defeat the reserved-share rules. Under Article 567 TMK, the value of a life insurance at the time of death is also subject to reduction.
Three situations are common in practice. Where the deceased transferred real estate to one heir as an apparent sale, the first question is whether it was a genuine sale or a sham transaction intended to take assets out of the estate. Where an heir received a gift, collation (Article 669 TMK) may arise in addition to tenkis. Where the deceased paid for a property and had it registered in another person’s name, there is a disguised gift of the money rather than of the property itself.
Time Limits for a Tenkis Action
Under Article 571 TMK, the right to bring a tenkis action lapses one year after the heirs learn that their reserved shares have been infringed and, in any case, ten years after the opening of the will, or, for other dispositions, after the opening of the succession. These are forfeiture periods that the court takes into account of its own motion. In its decision of 27.04.2022 (E. 2020/3002, K. 2022/3575), the 1st Civil Chamber of the Court of Cassation assessed the date on which the claimant learned of the infringement and accepted that the one-year period had expired. The 7th Civil Chamber, in its decision of 12.05.2025 (E. 2024/4443, K. 2025/2553), dealt with a dispute over the start of the period. When the period begins must therefore be examined carefully in each case.
Even after the period has expired, the right to tenkis can always be raised as a defence: an heir may plead the infringement of his or her reserved share against a claim brought by another.
Competent and Authorised Court
The competent court for a tenkis action is the civil court of first instance (asliye hukuk mahkemesi) (Court of Cassation, 2nd Civil Chamber, E. 2012/27448, K. 2013/20403, 10.09.2013). Under Article 576 TMK, the court with territorial jurisdiction is the court of the deceased’s last place of residence. Case law treats this rule as one of public policy, so the deceased’s last domicile court has exclusive jurisdiction.
How Is a Tenkis Action Calculated? The Stages
The tenkis calculation requires expertise, and courts generally appoint an expert. It proceeds through the following stages:
- Identifying the heirs and statutory shares: The statutory heirs at the time of death and each heir’s share are determined.
- Finding the net estate: Debts, funeral costs, sealing and inventory costs and the three-month maintenance of dependants are deducted from the estate as at the day of death (Article 507 TMK).
- Adding the relevant values: The value of lifetime gifts and insurance subject to tenkis is added to the net estate (Articles 508, 565, 567 TMK). The result is the estate on which the tenkis calculation is based.
- Calculating the reserved-share amounts: Each heir’s reserved-share ratio is applied to that estate.
- Carrying out testamentary dispositions: After deducting testamentary gains, the remainder is the residual estate.
- Comparing what each heir actually receives: The share each heir receives from the residual estate is compared with his or her reserved-share amount; an heir who falls short can request tenkis.
- Applying the order of reduction: Under Article 570 TMK, testamentary dispositions are reduced first and, if they are not sufficient, lifetime transfers are reduced from the most recent to the oldest. Dispositions of the same rank are reduced proportionally (Articles 561 and 563).
- Special rules for indivisible assets: Where an asset cannot be divided at the reduction ratio without loss of value, under Article 564 TMK the beneficiary may choose to pay the value of the part to be reduced and keep the asset, or to claim the sum corresponding to the disposable portion.
Worked Example of a Tenkis Action
Suppose the net estate is TRY 1,200,000, the heirs are the spouse and two children, and the deceased left property worth TRY 600,000 by will to a friend. The spouse’s reserved share is 1/4 (TRY 300,000) and each child’s is 3/16 (TRY 225,000). The reserved shares total TRY 750,000, so the disposable portion is TRY 450,000. The will of TRY 600,000 therefore exceeds the disposable portion by TRY 150,000. After the will, TRY 600,000 remains; the spouse receives 1/4 of it (TRY 150,000) and the children receive 3/8 each (TRY 225,000). Since the children receive their reserved shares in full, the spouse, whose reserved share falls TRY 150,000 short, can bring a tenkis action against the legatee for TRY 150,000.
Parties and the Claim
The action is brought by the heirs whose reserved share has been infringed. The defendant is the person who benefited from the infringing disposition, whether a legatee, a donee or a person who received the asset by a sham transaction. Where several persons benefited, it is important in practice to name them all. In the case of real estate, the action can be combined with a request for cancellation of the title deed and registration in proportion to the reduction. According to the Court of Cassation, where an asset cannot be divided at the fixed reduction ratio, the market value at the date of judgment is taken and the sum obtained by multiplying that value by the fixed ratio is awarded (7th Civil Chamber, E. 2022/2207, K. 2022/5659, 29.09.2022; Unification of Case Law Decision, E. 1994/4, K. 1994/4, 11.11.1994).
When filing a tenkis action, the claimant cannot know how far the reserved share has been infringed. For this reason the 7th Civil Chamber treats these actions as actions for an uncertain claim under Article 107 of the Code of Civil Procedure (HMK); the amount stated in the petition is only an estimate and does not limit the claim (E. 2021/6956, K. 2023/992, 20.02.2023; E. 2025/2037, K. 2025/5491, 18.12.2025).
Points to Consider Before a Tenkis Action
Before filing, all dispositions of the deceased, land registry records and bank movements should be examined. The time limit must not be missed, the disposition against which the action is brought must be identified correctly and, where necessary, a precautionary injunction should be sought to prevent further transfers of the property. Tenkis is also linked to renunciation of inheritance, waiver, disinheritance and unworthiness, so the facts of each case must be assessed as a whole.
Conclusion
The tenkis action is the main tool for protecting the inheritance rights of reserved heirs. The one-year and ten-year forfeiture periods, the exclusive jurisdiction rule and the complex expert calculation require care. Since the process calls for legal support, heirs who believe their reserved share has been infringed are advised to consult an inheritance law attorney without delay.
This article is for general informational purposes only; for legal matters specific to your situation, please consult a lawyer.
