{"id":11960,"date":"2026-08-15T16:53:00","date_gmt":"2026-08-15T16:53:00","guid":{"rendered":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/2026\/08\/15\/milletlerarasi-miras-hukukunda-mirasin-paylasilmasi-turk-vatandaslarinin-yurt-disindaki-miraslari-ve-yabancilarin-turkiyedeki-miraslari\/"},"modified":"2026-08-15T16:53:00","modified_gmt":"2026-08-15T16:53:00","slug":"milletlerarasi-miras-hukukunda-mirasin-paylasilmasi-turk-vatandaslarinin-yurt-disindaki-miraslari-ve-yabancilarin-turkiyedeki-miraslari","status":"publish","type":"post","link":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/2026\/08\/15\/milletlerarasi-miras-hukukunda-mirasin-paylasilmasi-turk-vatandaslarinin-yurt-disindaki-miraslari-ve-yabancilarin-turkiyedeki-miraslari\/","title":{"rendered":"Milletleraras\u0131 Miras Hukukunda Miras\u0131n Payla\u015f\u0131lmas\u0131: T\u00fcrk Vatanda\u015flar\u0131n\u0131n Yurt D\u0131\u015f\u0131ndaki Miraslar\u0131 ve Yabanc\u0131lar\u0131n T\u00fcrkiye\u2019deki Miraslar\u0131"},"content":{"rendered":"

\u00d6z<\/strong><\/p>\n

Uluslararas\u0131 nitelik ta\u015f\u0131yan miras uyu\u015fmazl\u0131klar\u0131, mirasb\u0131rakan\u0131n vatanda\u015fl\u0131\u011f\u0131, yerle\u015fim yeri, miras\u00e7\u0131lar\u0131n bulundu\u011fu \u00fclkeler, terekeye d\u00e2hil mallar\u0131n konumu, ta\u015f\u0131nmazlar\u0131n bulundu\u011fu \u00fclke, vasiyetnamenin \u015fekli ve uygulanacak hukuk gibi bir\u00e7ok unsurun birlikte de\u011ferlendirilmesini gerektirir. Mirasb\u0131rakan\u0131n yabanc\u0131 olmas\u0131, miras\u0131n tamam\u0131na otomatik olarak yabanc\u0131 hukukun uygulanaca\u011f\u0131 anlam\u0131na gelmedi\u011fi gibi; miras\u00e7\u0131lar\u0131n T\u00fcrk vatanda\u015f\u0131 olmas\u0131 da her durumda T\u00fcrk hukukunun uygulanmas\u0131n\u0131 sa\u011flamaz.<\/p>\n

T\u00fcrkiye bak\u0131m\u0131ndan temel d\u00fczenleme, 5718 say\u0131l\u0131 Milletleraras\u0131 \u00d6zel Hukuk ve Usul Hukuku Hakk\u0131nda Kanun\u2019dur. Bu d\u00fczenlemeye g\u00f6re kural olarak miras, \u00f6lenin mill\u00ee hukukuna t\u00e2bidir. Ancak T\u00fcrkiye\u2019de bulunan ta\u015f\u0131nmazlar bak\u0131m\u0131ndan T\u00fcrk hukuku uygulan\u0131r. Miras\u0131n a\u00e7\u0131lmas\u0131 sebepleri, miras\u0131n kazan\u0131lmas\u0131 ve payla\u015f\u0131lmas\u0131 ise terekenin bulundu\u011fu \u00fclke hukukuna t\u00e2bi tutulmu\u015ftur. Bu sistem, miras\u0131n tek bir hukukla de\u011fil, malvarl\u0131\u011f\u0131 unsurlar\u0131n\u0131n niteli\u011fi ve bulundu\u011fu \u00fclkeye g\u00f6re farkl\u0131 hukuklarla ili\u015fkilendirilebilmesine imk\u00e2n tan\u0131r.<\/p>\n

Bu makalede T\u00fcrkiye\u2019de bulunan T\u00fcrk vatanda\u015flar\u0131n\u0131n yurt d\u0131\u015f\u0131ndaki miraslar\u0131 ile T\u00fcrkiye\u2019de malvarl\u0131\u011f\u0131 bulunan yabanc\u0131lar\u0131n miraslar\u0131n\u0131n payla\u015f\u0131lmas\u0131; uygulanacak hukuk, g\u00f6revli ve yetkili mahkeme, miras\u00e7\u0131l\u0131k belgesi, ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar, vasiyetname, tenfiz ve tan\u0131ma, vergi ve uygulamadaki sorunlar bak\u0131m\u0131ndan incelenmektedir.<\/p>\n

1. Giri\u015f<\/strong><\/p>\n

Uluslararas\u0131 hareketlili\u011fin artmas\u0131yla birlikte ki\u015filerin birden fazla \u00fclkeyle hukuki ba\u011f kurmas\u0131 ola\u011fan h\u00e2le gelmi\u015ftir. Bir ki\u015fi T\u00fcrkiye\u2019de do\u011fmu\u015f, T\u00fcrk vatanda\u015f\u0131 veya \u00e7ifte vatanda\u015f olabilir; ba\u015fka bir \u00fclkede yerle\u015febilir, \u00e7al\u0131\u015fabilir, banka hesab\u0131 a\u00e7abilir, \u015firket kurabilir, ta\u015f\u0131n\u0131r veya ta\u015f\u0131nmaz mal edinebilir ve \u00f6l\u00fcm\u00fcnden sonra miras\u00e7\u0131lar\u0131 farkl\u0131 \u00fclkelerde bulunabilir. Bu t\u00fcr durumlarda miras\u0131n payla\u015f\u0131lmas\u0131, yaln\u0131zca T\u00fcrk Medeni Kanunu h\u00fck\u00fcmlerinin uygulanaca\u011f\u0131 basit bir i\u00e7 hukuk meselesi olmaktan \u00e7\u0131kar.<\/p>\n

\u00d6rne\u011fin T\u00fcrk vatanda\u015f\u0131 bir ki\u015finin Almanya\u2019da bulunan banka hesab\u0131, Fransa\u2019daki ta\u015f\u0131nmaz\u0131 ve T\u00fcrkiye\u2019deki ta\u015f\u0131nmaz\u0131 bulunabilir. Bu ki\u015finin \u00f6l\u00fcm\u00fcnden sonra miras\u00e7\u0131lar\u0131n\u0131n bir k\u0131sm\u0131 T\u00fcrkiye\u2019de, bir k\u0131sm\u0131 ise yabanc\u0131 \u00fclkede ya\u015f\u0131yor olabilir. Ayn\u0131 \u015fekilde yabanc\u0131 bir ki\u015finin T\u00fcrkiye\u2019de ta\u015f\u0131nmaz\u0131, T\u00fcrkiye\u2019de faaliyet g\u00f6steren bir \u015firkette pay\u0131 ve kendi \u00fclkesinde banka hesab\u0131 bulunabilir. Bu durumda hangi \u00fclke hukukunun uygulanaca\u011f\u0131, hangi mahkemenin g\u00f6revli ve yetkili oldu\u011fu, yabanc\u0131 mahkeme karar\u0131n\u0131n T\u00fcrkiye\u2019de ge\u00e7erli olup olmayaca\u011f\u0131 ve miras\u00e7\u0131lar\u0131n hangi belgeleri sunaca\u011f\u0131 ayr\u0131 ayr\u0131 incelenmelidir.<\/p>\n

Milletleraras\u0131 miras hukukunda \u00fc\u00e7 temel soru \u00f6ne \u00e7\u0131kar:<\/p>\n

1. Miras ili\u015fkisine hangi \u00fclke hukuku uygulanacakt\u0131r?<\/p>\n

2. Miras\u0131n payla\u015f\u0131lmas\u0131 hangi \u00fclkede ve hangi mahkeme \u00f6n\u00fcnde yap\u0131lacakt\u0131r?<\/p>\n

3. Yabanc\u0131 \u00fclkede verilen miras karar\u0131 veya miras\u00e7\u0131l\u0131k belgesi T\u00fcrkiye\u2019de do\u011frudan ge\u00e7erli olacak m\u0131d\u0131r?<\/p>\n

Bu sorular\u0131n tek bir cevab\u0131 yoktur. Mirasb\u0131rakan\u0131n mill\u00ee hukuku, terekenin bulundu\u011fu yer, malvarl\u0131\u011f\u0131n\u0131n ta\u015f\u0131n\u0131r veya ta\u015f\u0131nmaz olmas\u0131, miras\u00e7\u0131lar\u0131n vatanda\u015fl\u0131\u011f\u0131, vasiyetnamenin d\u00fczenlenme \u015fekli, mirasb\u0131rakan\u0131n son yerle\u015fim yeri ve ilgili devletler aras\u0131nda milletleraras\u0131 s\u00f6zle\u015fme bulunup bulunmad\u0131\u011f\u0131 sonucu etkiler.<\/p>\n

Bu nedenle uluslararas\u0131 miras uyu\u015fmazl\u0131klar\u0131nda \u201cmirasb\u0131rakan yabanc\u0131ysa yabanc\u0131 hukuku uygulan\u0131r\u201d veya \u201cmal T\u00fcrkiye\u2019deyse her durumda T\u00fcrk hukuku uygulan\u0131r\u201d \u015feklindeki genel kabuller do\u011fru de\u011fildir. Uygulanacak hukuk, her bir mal ve hukuki mesele bak\u0131m\u0131ndan ayr\u0131ca belirlenmelidir.<\/p>\n

2. Milletleraras\u0131 Miras Hukukunun Temel \u0130lkeleri<\/strong><\/p>\n

T\u00fcrkiye\u2019de uluslararas\u0131 miras uyu\u015fmazl\u0131klar\u0131n\u0131n temel hukuki kayna\u011f\u0131 5718 say\u0131l\u0131 Milletleraras\u0131 \u00d6zel Hukuk ve Usul Hukuku Hakk\u0131nda Kanun\u2019dur. Kanunun mirasa ili\u015fkin d\u00fczenlemesi, farkl\u0131 hukuki meseleleri farkl\u0131 ba\u011flama noktalar\u0131na ba\u011flamaktad\u0131r.<\/p>\n

5718 Say\u0131l\u0131 Milletleraras\u0131 \u00d6zel Hukuk ve Usul Hukuku Hakk\u0131nda Kanun \u2013 Miras\u0131n Uygulanacak Hukuku<\/strong><\/p>\n

Miras\u0131n uygulanacak hukuku<\/strong><\/p>\n

1. Miras \u00f6lenin mill\u00ee hukukuna t\u00e2bidir. T\u00fcrkiye’de bulunan ta\u015f\u0131nmazlar hakk\u0131nda T\u00fcrk hukuku uygulan\u0131r.<\/p>\n

2. Miras\u0131n a\u00e7\u0131lmas\u0131 sebeplerine, iktisab\u0131na ve taksimine ili\u015fkin h\u00fck\u00fcmler terekenin bulundu\u011fu \u00fclke hukukuna t\u00e2bidir.<\/p>\n

3. T\u00fcrkiye’de bulunan miras\u00e7\u0131s\u0131z tereke Devlete kal\u0131r.<\/p>\n

4. \u00d6l\u00fcme ba\u011fl\u0131 tasarrufun \u015fekline 7 nci madde h\u00fckm\u00fc uygulan\u0131r. \u00d6lenin mill\u00ee hukukuna uygun \u015fekilde yap\u0131lan \u00f6l\u00fcme ba\u011fl\u0131 tasarruflar da ge\u00e7erlidir.<\/p>\n

5. \u00d6l\u00fcme ba\u011fl\u0131 tasarruf ehliyeti, tasarrufta bulunan\u0131n, tasarrufun yap\u0131ld\u0131\u011f\u0131 andaki mill\u00ee hukukuna t\u00e2bidir.<\/p>\n

Bu h\u00fck\u00fcm birka\u00e7 farkl\u0131 ba\u011flant\u0131 kural\u0131 getirmektedir. \u0130lk c\u00fcmlede miras\u0131n genel olarak \u00f6lenin mill\u00ee hukukuna t\u00e2bi oldu\u011fu belirtilmektedir. Bununla birlikte T\u00fcrkiye\u2019de bulunan ta\u015f\u0131nmazlar i\u00e7in \u00f6zel bir kural getirilmi\u015f ve T\u00fcrk hukukunun uygulanaca\u011f\u0131 d\u00fczenlenmi\u015ftir. Ayr\u0131ca miras\u0131n a\u00e7\u0131lmas\u0131, kazan\u0131lmas\u0131 ve payla\u015f\u0131lmas\u0131 y\u00f6n\u00fcnden terekenin bulundu\u011fu \u00fclke hukukuna at\u0131f yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Bu nedenle miras uyu\u015fmazl\u0131\u011f\u0131nda \u00f6nce hukuki meselenin ne oldu\u011fu belirlenmelidir. Miras\u00e7\u0131n\u0131n kim oldu\u011fu, miras pay\u0131n\u0131n hangi oranda bulundu\u011fu, sakl\u0131 pay, mirastan \u00e7\u0131karma veya miras\u00e7\u0131l\u0131ktan yoksunluk gibi meseleler ile terekenin fiilen payla\u015f\u0131lmas\u0131 ve belirli bir mal\u0131n devri ayn\u0131 hukuki konu de\u011fildir. Her biri bak\u0131m\u0131ndan farkl\u0131 ba\u011flama kurallar\u0131 g\u00fcndeme gelebilir.<\/p>\n

3. Mirasb\u0131rakan\u0131n Mill\u00ee Hukuku ve Terekenin Bulundu\u011fu Yer Hukuku<\/strong><\/p>\n

Uluslararas\u0131 miras hukukunda \u201cmill\u00ee hukuk\u201d kavram\u0131, kural olarak mirasb\u0131rakan\u0131n vatanda\u015f\u0131 oldu\u011fu devletin hukukunu ifade eder. Mirasb\u0131rakan T\u00fcrk vatanda\u015f\u0131ysa T\u00fcrk hukuku, ba\u015fka bir devletin vatanda\u015f\u0131ysa kural olarak o devletin hukuku g\u00fcndeme gelir. Ancak mill\u00ee hukuk ba\u011flant\u0131s\u0131 tek ba\u015f\u0131na b\u00fct\u00fcn miras i\u015flemlerini a\u00e7\u0131klamaz.<\/p>\n

Mirasb\u0131rakan\u0131n mill\u00ee hukuku \u00f6zellikle miras\u00e7\u0131l\u0131k s\u0131fat\u0131, miras paylar\u0131 ve miras\u0131n genel esaslar\u0131 bak\u0131m\u0131ndan \u00f6nem ta\u015f\u0131yabilir. Buna kar\u015f\u0131l\u0131k ta\u015f\u0131nmaz\u0131n bulundu\u011fu \u00fclke hukuku, ta\u015f\u0131nmaz\u0131n m\u00fclkiyetinin devri, tapu siciline tescil, ayni haklar\u0131n kurulmas\u0131 ve ta\u015f\u0131nmaz\u0131n fiilen payla\u015f\u0131lmas\u0131 bak\u0131m\u0131ndan belirleyici h\u00e2le gelebilir.<\/p>\n

5718 say\u0131l\u0131 Kanun\u2019daki sistem \u015fu \u015fekilde a\u00e7\u0131klanabilir:<\/p>\n

\u2022 Miras\u0131n genel stat\u00fcs\u00fc bak\u0131m\u0131ndan mirasb\u0131rakan\u0131n mill\u00ee hukuku dikkate al\u0131n\u0131r.<\/p>\n

\u2022 T\u00fcrkiye\u2019de bulunan ta\u015f\u0131nmazlar bak\u0131m\u0131ndan T\u00fcrk hukuku uygulan\u0131r.<\/p>\n

\u2022 Miras\u0131n a\u00e7\u0131lmas\u0131, kazan\u0131lmas\u0131 ve payla\u015f\u0131lmas\u0131 y\u00f6n\u00fcnden terekenin bulundu\u011fu \u00fclke hukuku \u00f6nem ta\u015f\u0131r.<\/p>\n

\u2022 Vasiyetnamenin \u015fekli, ayr\u0131ca kanunda \u00f6ng\u00f6r\u00fclen \u015fekil kurallar\u0131 \u00e7er\u00e7evesinde de\u011ferlendirilir.<\/p>\n

\u2022 Vasiyet yapma ehliyeti, vasiyetin yap\u0131ld\u0131\u011f\u0131 andaki mill\u00ee hukuka ba\u011flan\u0131r.<\/p>\n

Bu kurallar\u0131n uygulanmas\u0131nda \u201ctereke\u201d kavram\u0131 \u00f6nemlidir. Tereke, mirasb\u0131rakan\u0131n \u00f6l\u00fcm\u00fcyle miras\u00e7\u0131lara ge\u00e7en malvarl\u0131\u011f\u0131, haklar, alacaklar ve bor\u00e7lar\u0131n b\u00fct\u00fcn\u00fcn\u00fc ifade eder. Ancak tereke tek bir \u00fclkede bulunmayabilir. Bu durumda tereke, T\u00fcrkiye\u2019deki ta\u015f\u0131nmazlar, yurt d\u0131\u015f\u0131ndaki ta\u015f\u0131nmazlar, banka hesaplar\u0131, \u015firket paylar\u0131, ara\u00e7lar, fikr\u00ee haklar ve di\u011fer malvarl\u0131\u011f\u0131 unsurlar\u0131na ayr\u0131larak incelenmelidir.<\/p>\n

4. T\u00fcrk Vatanda\u015f\u0131n\u0131n Yurt D\u0131\u015f\u0131nda Bulunan Miras\u0131<\/strong><\/p>\n

T\u00fcrk vatanda\u015f\u0131 bir mirasb\u0131rakan\u0131n yurt d\u0131\u015f\u0131nda malvarl\u0131\u011f\u0131 bulunmas\u0131 h\u00e2linde ilk olarak mirasb\u0131rakan\u0131n vatanda\u015fl\u0131\u011f\u0131 ve malvarl\u0131\u011f\u0131 unsurlar\u0131n\u0131n bulundu\u011fu \u00fclke tespit edilmelidir.<\/p>\n

\u00d6rne\u011fin mirasb\u0131rakan T\u00fcrk vatanda\u015f\u0131 olup Almanya\u2019da bir ta\u015f\u0131nmaza sahipse, T\u00fcrkiye\u2019deki miras\u00e7\u0131l\u0131k ili\u015fkisi ile Almanya\u2019daki ta\u015f\u0131nmaz\u0131n intikali ayn\u0131 hukuki i\u015flem olmayabilir. T\u00fcrk mahkemesi miras\u00e7\u0131l\u0131k belgesi d\u00fczenleyebilir; ancak bu belgenin Almanya\u2019daki tapu sicilinde i\u015flem yap\u0131labilmesi i\u00e7in Almanya hukukundaki tan\u0131ma, terc\u00fcme, apostil ve tescil ko\u015fullar\u0131n\u0131n yerine getirilmesi gerekebilir.<\/p>\n

Yurt d\u0131\u015f\u0131ndaki malvarl\u0131\u011f\u0131n\u0131n payla\u015f\u0131lmas\u0131nda \u015fu hususlar \u00f6nemlidir:<\/p>\n

4.1. Yurt D\u0131\u015f\u0131ndaki Ta\u015f\u0131nmazlar<\/strong><\/p>\n

Ta\u015f\u0131nmazlar\u0131n bulundu\u011fu \u00fclke, m\u00fclkiyet ve tapu i\u015flemleri bak\u0131m\u0131ndan genellikle g\u00fc\u00e7l\u00fc bir ba\u011flant\u0131 noktas\u0131d\u0131r. Yabanc\u0131 \u00fclkedeki ta\u015f\u0131nmaz\u0131n miras\u00e7\u0131lar ad\u0131na ge\u00e7irilmesi, sat\u0131lmas\u0131 veya payla\u015ft\u0131r\u0131lmas\u0131 i\u00e7in o \u00fclkenin tapu, vergi ve miras hukuku kurallar\u0131na uyulmas\u0131 gerekebilir.<\/p>\n

T\u00fcrk mahkemesinden al\u0131nan miras\u00e7\u0131l\u0131k belgesi, yurt d\u0131\u015f\u0131nda her zaman kendili\u011finden ge\u00e7erli olmayabilir. Belgenin:<\/p>\n

\u2022 Kesinle\u015fmi\u015f veya kullan\u0131labilir nitelikte olmas\u0131,<\/p>\n

\u2022 Apostil \u015ferhi ta\u015f\u0131mas\u0131 veya konsolosluk tasdikinden ge\u00e7irilmesi,<\/p>\n

\u2022 Yabanc\u0131 \u00fclkenin kabul etti\u011fi usule g\u00f6re terc\u00fcme edilmesi,<\/p>\n

\u2022 Gerekirse yabanc\u0131 mahkemede tan\u0131ma veya tenfiz s\u00fcrecinden ge\u00e7irilmesi,<\/p>\n

gerekebilir.<\/p>\n

Ta\u015f\u0131nmaz\u0131n bulundu\u011fu \u00fclkede ortakl\u0131\u011f\u0131n giderilmesi, sat\u0131\u015f, tescil veya miras\u0131n intikali i\u00e7in ayr\u0131ca yerel bir avukatla \u00e7al\u0131\u015f\u0131lmas\u0131 gerekebilir. T\u00fcrkiye\u2019de a\u00e7\u0131lan bir miras payla\u015f\u0131m\u0131 davas\u0131n\u0131n, yabanc\u0131 \u00fclkedeki tapu sicilini kendili\u011finden de\u011fi\u015ftirmesi beklenmemelidir.<\/p>\n

4.2. Yurt D\u0131\u015f\u0131ndaki Banka Hesaplar\u0131<\/strong><\/p>\n

Banka hesaplar\u0131 ta\u015f\u0131nmazlardan farkl\u0131 olarak ta\u015f\u0131n\u0131r malvarl\u0131\u011f\u0131 veya alacak hakk\u0131 niteli\u011finde de\u011ferlendirilebilir. Ancak bankan\u0131n bulundu\u011fu \u00fclkenin miras, bankac\u0131l\u0131k, vergi ve kara para aklama mevzuat\u0131 da devreye girebilir.<\/p>\n

Miras\u00e7\u0131lar\u0131n bankaya ba\u015fvurabilmesi i\u00e7in \u00e7o\u011fu zaman \u015fu belgeler istenir:<\/p>\n

\u2022 \u00d6l\u00fcm belgesi,<\/p>\n

\u2022 Miras\u00e7\u0131l\u0131k belgesi veya yabanc\u0131 \u00fclkede kabul edilen probate belgesi,<\/p>\n

\u2022 Vasiyetname,<\/p>\n

\u2022 Miras\u00e7\u0131lar\u0131n kimlik ve pasaport belgeleri,<\/p>\n

\u2022 Vergi numaras\u0131 veya vergi clearance belgesi,<\/p>\n

\u2022 Apostilli ve terc\u00fcmeli belgeler,<\/p>\n

\u2022 Vek\u00e2letname,<\/p>\n

\u2022 Miras\u00e7\u0131lar\u0131n banka taraf\u0131ndan talep edilen uyum ve kimlik belgeleri.<\/p>\n

Banka hesab\u0131n\u0131n bulundu\u011fu \u00fclke, hesap sahibinin \u00f6l\u00fcm\u00fcn\u00fc ve miras\u00e7\u0131l\u0131k s\u0131fat\u0131n\u0131 kendi hukukuna g\u00f6re de\u011ferlendirebilir. T\u00fcrkiye\u2019den al\u0131nan belgeler, yabanc\u0131 bankan\u0131n i\u00e7 prosed\u00fcrleri bak\u0131m\u0131ndan yeterli olmayabilir.<\/p>\n

4.3. Yurt D\u0131\u015f\u0131ndaki \u015eirket Paylar\u0131<\/strong><\/p>\n

Mirasb\u0131rakan\u0131n yabanc\u0131 \u00fclkede kurulu bir \u015firkette pay sahibi olmas\u0131 h\u00e2linde, pay\u0131n miras yoluyla intikali \u015firketin kurulu\u015f ve pay sahipli\u011fi hukukuna g\u00f6re ayr\u0131ca incelenebilir. \u015eirket s\u00f6zle\u015fmesinde pay devrini, ortakl\u0131\u011fa kabul\u00fc, \u00f6l\u00fcm h\u00e2linde pay\u0131n de\u011ferinin \u00f6denmesini veya di\u011fer ortaklar\u0131n \u00f6nal\u0131m haklar\u0131n\u0131 d\u00fczenleyen h\u00fck\u00fcmler bulunabilir.<\/p>\n

Bu nedenle \u015firket pay\u0131n\u0131n miras\u00e7\u0131lara ge\u00e7mesi ile pay\u0131n \u015firket kay\u0131tlar\u0131nda miras\u00e7\u0131lar ad\u0131na tescil edilmesi farkl\u0131 i\u015flemlerdir. Miras\u00e7\u0131l\u0131k belgesi, miras\u00e7\u0131n\u0131n s\u0131fat\u0131n\u0131 g\u00f6sterse de \u015firket kay\u0131tlar\u0131nda de\u011fi\u015fiklik yap\u0131lmas\u0131 i\u00e7in \u015firketin kuruldu\u011fu \u00fclkenin kanuni ve s\u00f6zle\u015fmesel \u015fartlar\u0131n\u0131n yerine getirilmesi gerekebilir.<\/p>\n

5. Yabanc\u0131 Mirasb\u0131rakan\u0131n T\u00fcrkiye\u2019deki Miras\u0131n\u0131n Payla\u015f\u0131lmas\u0131<\/strong><\/p>\n

Yabanc\u0131 bir ki\u015finin T\u00fcrkiye\u2019de bulunan malvarl\u0131\u011f\u0131n\u0131n miras yoluyla intikalinde, mal\u0131n niteli\u011fi ve bulundu\u011fu yer belirleyici olur. T\u00fcrkiye\u2019de bulunan ta\u015f\u0131nmazlar bak\u0131m\u0131ndan T\u00fcrk hukukunun uygulanaca\u011f\u0131na ili\u015fkin \u00f6zel d\u00fczenleme bulunmaktad\u0131r.<\/p>\n

5718 Say\u0131l\u0131 Kanun \u2013 T\u00fcrkiye\u2019de Bulunan Ta\u015f\u0131nmazlara T\u00fcrk Hukukunun Uygulanmas\u0131<\/strong><\/p>\n

Miras \u00f6lenin mill\u00ee hukukuna t\u00e2bidir. T\u00fcrkiye’de bulunan ta\u015f\u0131nmazlar hakk\u0131nda T\u00fcrk hukuku uygulan\u0131r.<\/strong><\/p>\n

Bu d\u00fczenleme, yabanc\u0131 mirasb\u0131rakan\u0131n T\u00fcrkiye\u2019de bulunan ta\u015f\u0131nmazlar\u0131 bak\u0131m\u0131ndan T\u00fcrk hukukunun \u00f6nemini ortaya koyar. Ancak yabanc\u0131n\u0131n T\u00fcrkiye\u2019de ta\u015f\u0131n\u0131r mallar\u0131, banka hesaplar\u0131 veya \u015firket paylar\u0131 bulunuyorsa ayn\u0131 de\u011ferlendirme do\u011frudan yap\u0131lamaz. Bu malvarl\u0131\u011f\u0131 unsurlar\u0131 i\u00e7in mirasb\u0131rakan\u0131n mill\u00ee hukuku, terekenin bulundu\u011fu \u00fclke hukuku ve ilgili \u00f6zel d\u00fczenlemeler birlikte de\u011ferlendirilmelidir.<\/p>\n

Yabanc\u0131 mirasb\u0131rakan\u0131n T\u00fcrkiye\u2019de ta\u015f\u0131nmaz b\u0131rakmas\u0131 h\u00e2linde \u015fu konular \u00f6nem ta\u015f\u0131r:<\/p>\n

\u2022 Miras\u00e7\u0131lar\u0131n kimler oldu\u011fu,<\/p>\n

\u2022 Miras\u00e7\u0131lar\u0131n hangi oranlarda hak sahibi oldu\u011fu,<\/p>\n

\u2022 Vasiyetnamenin bulunup bulunmad\u0131\u011f\u0131,<\/p>\n

\u2022 Ta\u015f\u0131nmaz\u0131n tapu kayd\u0131,<\/p>\n

\u2022 Yabanc\u0131lar\u0131n ta\u015f\u0131nmaz edinimine ili\u015fkin s\u0131n\u0131rlamalar,<\/p>\n

\u2022 Kar\u015f\u0131l\u0131kl\u0131l\u0131k veya \u00f6zel kanuni k\u0131s\u0131tlamalar,<\/p>\n

\u2022 Tapu intikali i\u00e7in gerekli belgeler,<\/p>\n

\u2022 Veraset ve intikal vergisi,<\/p>\n

\u2022 Ta\u015f\u0131nmaz\u0131n sat\u0131lmas\u0131 veya ortakl\u0131\u011f\u0131n giderilmesi,<\/p>\n

\u2022 Miras\u00e7\u0131lar aras\u0131nda uyu\u015fmazl\u0131k bulunup bulunmad\u0131\u011f\u0131.<\/p>\n

Yabanc\u0131 miras\u00e7\u0131n\u0131n T\u00fcrkiye\u2019de ta\u015f\u0131nmaz\u0131 miras yoluyla edinmesi ile yabanc\u0131n\u0131n ta\u015f\u0131nmaz\u0131 sat\u0131n almas\u0131 ayn\u0131 hukuki i\u015flem de\u011fildir. Miras yoluyla intikalde miras hukuku ve ta\u015f\u0131nmaz\u0131n bulundu\u011fu yer hukuku; sat\u0131\u015fta ise ayr\u0131ca yabanc\u0131lar\u0131n ta\u015f\u0131nmaz edinimine ili\u015fkin kurallar g\u00fcndeme gelebilir.<\/p>\n

6. T\u00fcrk Hukukunda Miras Paylar\u0131n\u0131n Belirlenmesi<\/strong><\/p>\n

Mirasb\u0131rakan\u0131n T\u00fcrk hukukuna t\u00e2bi oldu\u011fu durumlarda miras paylar\u0131n\u0131n belirlenmesinde T\u00fcrk Medeni Kanunu\u2019nun miras h\u00fck\u00fcmleri uygulan\u0131r. Sa\u011f kalan e\u015f, altsoy, ana ve baba z\u00fcmresi, b\u00fcy\u00fck ana ve b\u00fcy\u00fck baba z\u00fcmresi ile di\u011fer miras\u00e7\u0131lar bak\u0131m\u0131ndan kanuni miras\u00e7\u0131l\u0131k s\u0131ras\u0131 ve paylar dikkate al\u0131n\u0131r.<\/p>\n

Mevcut mevzuat kayna\u011f\u0131nda T\u00fcrk Medeni Kanunu\u2019nun altsoy ve halefiyetle ilgili \u015fu d\u00fczenlemesi yer almaktad\u0131r:<\/p>\n

T\u00fcrk Medeni Kanunu \u2013 Altsoy ve Halefiyet Yoluyla Miras\u00e7\u0131l\u0131k<\/strong><\/p>\n

Mirasb\u0131rakan\u0131n birinci derece miras\u00e7\u0131lar\u0131, onun altsoyudur.<\/strong><\/p>\n

\u00c7ocuklar e\u015fit olarak miras\u00e7\u0131d\u0131rlar.<\/strong><\/p>\n

Mirasb\u0131rakandan \u00f6nce \u00f6lm\u00fc\u015f olan \u00e7ocuklar\u0131n yerini, her derecede halefiyet yoluyla kendi altsoylar\u0131 al\u0131r.<\/strong><\/p>\n

Bu d\u00fczenlemeye g\u00f6re \u00e7ocuklar aras\u0131nda kural olarak e\u015fitlik esast\u0131r. Mirasb\u0131rakandan \u00f6nce \u00f6len \u00e7ocu\u011fun altsoyu, belirli \u015fartlarla onun yerine ge\u00e7ebilir. B\u00f6ylece miras pay\u0131n\u0131n do\u011frudan yaln\u0131zca hayatta kalan \u00e7ocuklar aras\u0131nda de\u011fil, halefiyet ili\u015fkisine g\u00f6re altsoy dallar\u0131 aras\u0131nda da hesaplanmas\u0131 m\u00fcmk\u00fcn olur.<\/p>\n

Ancak bu kural, her uluslararas\u0131 miras uyu\u015fmazl\u0131\u011f\u0131nda otomatik olarak uygulanmaz. \u00d6ncelikle miras\u0131n T\u00fcrk hukukuna t\u00e2bi olup olmad\u0131\u011f\u0131 belirlenmelidir. Mirasb\u0131rakan yabanc\u0131ysa ve miras ili\u015fkisi yabanc\u0131n\u0131n mill\u00ee hukukuna t\u00e2bi ise, miras paylar\u0131 bak\u0131m\u0131ndan yabanc\u0131 hukukun kurallar\u0131 farkl\u0131 olabilir.<\/p>\n

\u00d6rne\u011fin baz\u0131 hukuk sistemlerinde e\u015fin miras pay\u0131 T\u00fcrk hukukundan farkl\u0131 d\u00fczenlenebilir; baz\u0131 sistemlerde evlatl\u0131k ili\u015fkisi, evlilik d\u0131\u015f\u0131 \u00e7ocuk, mirastan \u00e7\u0131karma, vasiyetname ve sakl\u0131 pay kurallar\u0131 farkl\u0131 olabilir. Bu nedenle yabanc\u0131 hukukun uygulanmas\u0131 gereken h\u00e2llerde, o hukukun g\u00fcncel metni ve gerekti\u011finde uzman hukuk\u00e7u veya hukuk\u00ee bilirki\u015fi g\u00f6r\u00fc\u015f\u00fc dosyaya sunulmal\u0131d\u0131r.<\/p>\n

7. Miras\u00e7\u0131l\u0131k Belgesi ve Uluslararas\u0131 Miras \u0130\u015flemleri<\/strong><\/p>\n

Miras\u00e7\u0131l\u0131k belgesi, miras\u00e7\u0131lar\u0131n kim oldu\u011funu ve miras paylar\u0131n\u0131 g\u00f6steren \u00f6nemli bir belgedir. T\u00fcrkiye\u2019de d\u00fczenlenen miras\u00e7\u0131l\u0131k belgesi, \u00f6zellikle T\u00fcrk vatanda\u015flar\u0131n\u0131n T\u00fcrkiye\u2019deki miras i\u015flemlerinde temel belge niteli\u011findedir. Ancak belgenin yurt d\u0131\u015f\u0131nda kullan\u0131labilmesi i\u00e7in belgenin kullan\u0131laca\u011f\u0131 \u00fclkenin hukukuna g\u00f6re ek i\u015flemler gerekebilir.<\/p>\n

Miras\u00e7\u0131l\u0131k belgesi bak\u0131m\u0131ndan \u015fu ayr\u0131m yap\u0131lmal\u0131d\u0131r:<\/p>\n

\u2022 Belgenin T\u00fcrkiye\u2019de d\u00fczenlenmesi: T\u00fcrk makamlar\u0131 veya mahkemeleri \u00f6n\u00fcnde y\u00fcr\u00fct\u00fclebilir.<\/p>\n

\u2022 Belgenin yurt d\u0131\u015f\u0131nda kullan\u0131lmas\u0131: Apostil, terc\u00fcme, tan\u0131ma veya yerel makam onay\u0131 gerekebilir.<\/p>\n

\u2022 Yabanc\u0131 \u00fclkeden al\u0131nan miras\u00e7\u0131l\u0131k belgesinin T\u00fcrkiye\u2019de kullan\u0131lmas\u0131: Belgenin T\u00fcrk makamlar\u0131nca kabul\u00fc i\u00e7in tan\u0131ma, tenfiz veya ilgili idari i\u015flemler g\u00fcndeme gelebilir.<\/p>\n

\u2022 Miras\u00e7\u0131l\u0131k s\u0131fat\u0131n\u0131n uyu\u015fmazl\u0131k konusu olmas\u0131: Miras\u00e7\u0131l\u0131k belgesinin iptali veya yeni miras\u00e7\u0131l\u0131k belgesi verilmesi davas\u0131 a\u00e7\u0131labilir.<\/p>\n

G\u00f6revli ve yetkili mahkeme bak\u0131m\u0131ndan, miras\u0131n payla\u015f\u0131lmas\u0131 ve miras\u00e7\u0131lar aras\u0131ndaki baz\u0131 miras uyu\u015fmazl\u0131klar\u0131nda mirasb\u0131rakan\u0131n son yerle\u015fim yeri \u00f6nem ta\u015f\u0131r.<\/p>\n

6100 Say\u0131l\u0131 Hukuk Muhakemeleri Kanunu \u2013 Miras Davalar\u0131nda Kesin Yetki<\/strong><\/p>\n

(1) A\u015fa\u011f\u0131daki davalarda, \u00f6len kimsenin son yerle\u015fim yeri mahkemesi kesin yetkilidir:<\/strong><\/p>\n

a) Terekenin payla\u015f\u0131lmas\u0131na, yap\u0131lan payla\u015fma s\u00f6zle\u015fmesinin ge\u00e7ersizli\u011fine, \u00f6l\u00fcme ba\u011fl\u0131 tasarruflar\u0131n iptali ve tenkisine, miras sebebiyle istihkaka ili\u015fkin davalar ile miras\u00e7\u0131lar aras\u0131nda terekenin y\u00f6netiminden kaynaklanan davalar.<\/strong><\/p>\n

b) Terekenin kesin payla\u015f\u0131m\u0131na kadar miras\u00e7\u0131lara kar\u015f\u0131 a\u00e7\u0131lacak t\u00fcm davalar.<\/strong><\/p>\n

(2) Terekede bulunan bir mal hakk\u0131nda a\u00e7\u0131lmak istenen istihkak davas\u0131, terekenin yaz\u0131m\u0131 ve tespiti zaman\u0131nda mal nerede bulunuyorsa, orada da a\u00e7\u0131labilir.<\/strong><\/p>\n

(3) Miras\u00e7\u0131l\u0131k belgesinin iptali ve yeni miras\u00e7\u0131l\u0131k belgesi verilmesine ili\u015fkin davalarda, miras\u00e7\u0131lar\u0131n her birinin oturdu\u011fu yer mahkemesi de yetkilidir.<\/strong><\/p>\n

Bu h\u00fck\u00fcm, miras\u0131n payla\u015f\u0131lmas\u0131, miras s\u00f6zle\u015fmesinin ge\u00e7ersizli\u011fi, \u00f6l\u00fcme ba\u011fl\u0131 tasarruflar\u0131n iptali ve tenkisi gibi uyu\u015fmazl\u0131klarda mirasb\u0131rakan\u0131n son yerle\u015fim yeri mahkemesini esas almaktad\u0131r. Ancak uluslararas\u0131 uyu\u015fmazl\u0131klarda yaln\u0131zca T\u00fcrk hukukundaki yetki kural\u0131na bakmak yeterli olmayabilir. Yabanc\u0131 \u00fclkede bulunan ta\u015f\u0131nmaz veya malvarl\u0131\u011f\u0131 bak\u0131m\u0131ndan ilgili \u00fclkenin mahkemeleri de kendisini yetkili g\u00f6rebilir.<\/p>\n

8. Miras\u0131n Payla\u015f\u0131lmas\u0131 ve Terekenin Tasfiyesi<\/strong><\/p>\n

Miras\u0131n payla\u015f\u0131lmas\u0131, miras\u00e7\u0131lar\u0131n tereke \u00fczerindeki ortakl\u0131\u011f\u0131n\u0131n sona erdirilmesi ve her miras\u00e7\u0131ya d\u00fc\u015fen mal veya de\u011ferin belirlenmesi i\u015flemidir. Tereke birden fazla \u00fclkede bulunuyorsa payla\u015f\u0131m\u0131n iki farkl\u0131 boyutu olabilir:<\/p>\n

1. Miras paylar\u0131n\u0131n hesaplanmas\u0131<\/p>\n

2. Her \u00fclkedeki malvarl\u0131\u011f\u0131n\u0131n fiilen intikal ettirilmesi veya sat\u0131lmas\u0131<\/p>\n

Miras paylar\u0131 tek bir hukuka g\u00f6re belirlense bile, mallar\u0131n fiilen devri farkl\u0131 \u00fclkelerin tapu, banka, \u015firket ve vergi kurallar\u0131na tabi olabilir. \u00d6rne\u011fin T\u00fcrkiye\u2019deki ta\u015f\u0131nmaz\u0131n intikali T\u00fcrk tapu sistemi \u00fczerinden yap\u0131l\u0131rken, \u0130talya\u2019daki ta\u015f\u0131nmaz i\u00e7in \u0130talyan tapu ve vergi makamlar\u0131n\u0131n prosed\u00fcr\u00fc uygulanabilir.<\/p>\n

Miras\u00e7\u0131lar anla\u015fabiliyorsa, payla\u015f\u0131m s\u00f6zle\u015fmesi yaparak mallar\u0131n aralar\u0131nda nas\u0131l b\u00f6l\u00fc\u015ft\u00fcr\u00fclece\u011fini belirleyebilir. Ancak s\u00f6zle\u015fmenin ge\u00e7erlili\u011fi, \u015fekli ve uygulanaca\u011f\u0131 \u00fclke bak\u0131m\u0131ndan ayr\u0131ca de\u011ferlendirme gerekir. \u00d6zellikle ta\u015f\u0131nmazlar\u0131n bulundu\u011fu \u00fclkede resmi \u015fekil, noter veya tapu makam\u0131 \u00f6n\u00fcnde i\u015flem yap\u0131lmas\u0131 zorunlulu\u011fu bulunabilir.<\/p>\n

Miras\u00e7\u0131lar anla\u015fam\u0131yorsa \u015fu yollar g\u00fcndeme gelebilir:<\/p>\n

\u2022 Terekenin tespiti,<\/p>\n

\u2022 Miras\u00e7\u0131l\u0131k belgesinin al\u0131nmas\u0131,<\/p>\n

\u2022 Miras\u00e7\u0131l\u0131k belgesinin iptali,<\/p>\n

\u2022 Terekenin payla\u015f\u0131lmas\u0131 davas\u0131,<\/p>\n

\u2022 Ortakl\u0131\u011f\u0131n giderilmesi,<\/p>\n

\u2022 Vasiyetnamenin iptali,<\/p>\n

\u2022 Tenkis davas\u0131,<\/p>\n

\u2022 Miras sebebiyle istihkak davas\u0131,<\/p>\n

\u2022 Yabanc\u0131 mahkeme karar\u0131n\u0131n tan\u0131nmas\u0131 veya tenfizi,<\/p>\n

\u2022 Banka hesaplar\u0131 ve \u015firket paylar\u0131 i\u00e7in ayr\u0131 idari veya adli ba\u015fvurular.<\/p>\n

Terekenin tamam\u0131n\u0131n tek bir dava dosyas\u0131nda \u00e7\u00f6z\u00fclebilece\u011fi varsay\u0131m\u0131 her zaman do\u011fru de\u011fildir. T\u00fcrkiye\u2019deki ta\u015f\u0131nmaz\u0131n payla\u015f\u0131m\u0131 T\u00fcrkiye\u2019de, yurt d\u0131\u015f\u0131ndaki ta\u015f\u0131nmaz\u0131n payla\u015f\u0131m\u0131 ise ta\u015f\u0131nmaz\u0131n bulundu\u011fu \u00fclkede y\u00fcr\u00fct\u00fclebilir.<\/p>\n

9. Yabanc\u0131 Hukukun Uygulanmas\u0131<\/strong><\/p>\n

T\u00fcrk mahkemesi, uyu\u015fmazl\u0131k bak\u0131m\u0131ndan yabanc\u0131 hukukun uygulanmas\u0131 gerekti\u011fi sonucuna var\u0131rsa, yabanc\u0131 hukukun i\u00e7eri\u011finin belirlenmesi gerekir. Uygulamada yabanc\u0131 hukukun metni, resmi terc\u00fcmesi, konsolosluk belgeleri, uzman g\u00f6r\u00fc\u015f\u00fc, hukuk\u00ee bilirki\u015fi raporu veya ilgili \u00fclkenin resmi makamlar\u0131ndan al\u0131nan belgeler kullan\u0131labilir.<\/p>\n

Yabanc\u0131 hukukun uygulanmas\u0131 gereken bir dosyada yaln\u0131zca \u201cmirasb\u0131rakan yabanc\u0131yd\u0131\u201d demek yeterli de\u011fildir. \u015eu hususlar belgelenmelidir:<\/p>\n

\u2022 Mirasb\u0131rakan\u0131n \u00f6l\u00fcm tarihindeki vatanda\u015fl\u0131\u011f\u0131,<\/p>\n

\u2022 Varsa \u00e7ifte vatanda\u015fl\u0131k durumu,<\/p>\n

\u2022 Son yerle\u015fim yeri,<\/p>\n

\u2022 Mirasb\u0131rakan\u0131n yabanc\u0131 hukuktaki aile ve miras stat\u00fcs\u00fc,<\/p>\n

\u2022 Yabanc\u0131 hukuka g\u00f6re miras\u00e7\u0131lar\u0131n kim oldu\u011fu,<\/p>\n

\u2022 Miras paylar\u0131,<\/p>\n

\u2022 Vasiyetnamenin ge\u00e7erlili\u011fi,<\/p>\n

\u2022 Sakl\u0131 pay veya zorunlu miras\u00e7\u0131l\u0131k kurallar\u0131,<\/p>\n

\u2022 Miras\u0131n kabul\u00fc veya reddi usul\u00fc,<\/p>\n

\u2022 Yabanc\u0131 \u00fclkedeki ta\u015f\u0131nmaz veya banka i\u015flemlerinin ko\u015fullar\u0131.<\/p>\n

Yabanc\u0131 hukuk belirsiz veya eksik sunulursa, yarg\u0131lama uzayabilir. Mahkemenin yabanc\u0131 hukuku ara\u015ft\u0131rmas\u0131 gerekebilir. Taraflar\u0131n da uygulanmas\u0131 gereken yabanc\u0131 hukuku anla\u015f\u0131l\u0131r, g\u00fcncel ve do\u011frulanabilir belgelerle ortaya koymas\u0131 \u00f6nemlidir.<\/p>\n

10. Vasiyetname ve \u00d6l\u00fcme Ba\u011fl\u0131 Tasarruflar<\/strong><\/p>\n

Vasiyetname, uluslararas\u0131 miras uyu\u015fmazl\u0131klar\u0131nda en \u00e7ok sorun olu\u015fturan konulardan biridir. Vasiyetnamenin yap\u0131ld\u0131\u011f\u0131 \u00fclke, mirasb\u0131rakan\u0131n vatanda\u015fl\u0131\u011f\u0131, vasiyetnamenin d\u00fczenlenme tarihi, \u015fekli ve mirasb\u0131rakan\u0131n ehliyeti birlikte de\u011ferlendirilmelidir.<\/p>\n

5718 say\u0131l\u0131 Kanun bak\u0131m\u0131ndan:<\/p>\n

\u2022 \u00d6l\u00fcme ba\u011fl\u0131 tasarrufun \u015fekli i\u00e7in kanunun ilgili \u015fekil h\u00fckm\u00fc uygulan\u0131r.<\/p>\n

\u2022 Mirasb\u0131rakan\u0131n mill\u00ee hukukuna uygun d\u00fczenlenen \u00f6l\u00fcme ba\u011fl\u0131 tasarruflar da ge\u00e7erli kabul edilebilir.<\/p>\n

\u2022 \u00d6l\u00fcme ba\u011fl\u0131 tasarruf ehliyeti, tasarrufu yapan ki\u015finin tasarruf tarihindeki mill\u00ee hukukuna ba\u011flan\u0131r.<\/p>\n

Bu kurallar, vasiyetnamenin yaln\u0131zca T\u00fcrkiye\u2019de noter \u00f6n\u00fcnde yap\u0131lmas\u0131n\u0131n gerekli oldu\u011fu anlam\u0131na gelmez. Yurt d\u0131\u015f\u0131nda d\u00fczenlenen bir vasiyetname, d\u00fczenlendi\u011fi \u00fclkenin \u015fekil \u015fartlar\u0131na ve uygulanacak milletleraras\u0131 \u00f6zel hukuk kurallar\u0131na uygunsa T\u00fcrkiye\u2019de dikkate al\u0131nabilir. Ancak vasiyetnamenin T\u00fcrkiye\u2019de uygulanabilmesi i\u00e7in terc\u00fcme, apostil, tan\u0131ma, tenfiz veya mahkeme incelemesi gerekebilir.<\/p>\n

Vasiyetname bak\u0131m\u0131ndan ayr\u0131ca \u015fu iddialar ileri s\u00fcr\u00fclebilir:<\/p>\n

\u2022 Vasiyetnamenin sahte oldu\u011fu,<\/p>\n

\u2022 Mirasb\u0131rakan\u0131n vasiyetname d\u00fczenleme ehliyetinin bulunmad\u0131\u011f\u0131,<\/p>\n

\u2022 \u0130rade sakatl\u0131\u011f\u0131 bulundu\u011fu,<\/p>\n

\u2022 Vasiyetnamenin zorla veya hileyle d\u00fczenlendi\u011fi,<\/p>\n

\u2022 \u015eekil \u015fartlar\u0131na uyulmad\u0131\u011f\u0131,<\/p>\n

\u2022 Sakl\u0131 pay\u0131n ihlal edildi\u011fi,<\/p>\n

\u2022 Vasiyetnamenin sonraki tarihli bir tasarrufla ortadan kald\u0131r\u0131ld\u0131\u011f\u0131.<\/p>\n

Bu iddialar\u0131n hangi hukuka g\u00f6re de\u011ferlendirilece\u011fi, vasiyetnamenin t\u00fcr\u00fcne ve uyu\u015fmazl\u0131\u011f\u0131n niteli\u011fine g\u00f6re belirlenmelidir.<\/p>\n

11. Tan\u0131ma ve Tenfiz Sorunu<\/strong><\/p>\n

Yabanc\u0131 bir mahkeme veya makam taraf\u0131ndan verilen miras karar\u0131, T\u00fcrkiye\u2019de her zaman do\u011frudan h\u00fck\u00fcm ve sonu\u00e7 do\u011furmaz. Karar\u0131n T\u00fcrkiye\u2019de icra edilebilmesi veya T\u00fcrk hukuk d\u00fczeninde kesin h\u00fck\u00fcm etkisi yaratabilmesi i\u00e7in tan\u0131ma veya tenfiz davas\u0131 gerekebilir.<\/p>\n

Tan\u0131ma, yabanc\u0131 karar\u0131n T\u00fcrkiye\u2019de kesin h\u00fck\u00fcm veya kesin delil etkisinden yararlanmas\u0131n\u0131 sa\u011flar. Tenfiz ise yabanc\u0131 mahkeme karar\u0131n\u0131n T\u00fcrkiye\u2019de icra edilebilir h\u00e2le gelmesine y\u00f6neliktir.<\/p>\n

\u00d6rne\u011fin yabanc\u0131 mahkeme:<\/p>\n

\u2022 Miras\u00e7\u0131l\u0131k s\u0131fat\u0131n\u0131 belirlemi\u015f,<\/p>\n

\u2022 Miras paylar\u0131n\u0131 tespit etmi\u015f,<\/p>\n

\u2022 Bir ta\u015f\u0131nmaz\u0131n miras\u00e7\u0131lara b\u0131rak\u0131lmas\u0131na karar vermi\u015f,<\/p>\n

\u2022 Terekenin payla\u015f\u0131lmas\u0131 y\u00f6n\u00fcnde h\u00fck\u00fcm kurmu\u015f,<\/p>\n

\u2022 Miras\u00e7\u0131lar\u0131n banka hesab\u0131ndaki haklar\u0131n\u0131 belirlemi\u015f olabilir.<\/p>\n

Bu kararlar\u0131n T\u00fcrkiye\u2019de uygulanmas\u0131 i\u00e7in karar\u0131n kesinle\u015fmi\u015f olmas\u0131, usul\u00fcne uygun \u015fekilde tebli\u011f edilmesi, T\u00fcrk kamu d\u00fczenine a\u00e7\u0131k\u00e7a ayk\u0131r\u0131 olmamas\u0131 ve ilgili di\u011fer \u015fartlar\u0131 ta\u015f\u0131mas\u0131 aranabilir. T\u00fcrk mahkemesi, yabanc\u0131 karar\u0131n esas\u0131n\u0131 yeniden yarg\u0131lamaz; ancak tan\u0131ma veya tenfiz \u015fartlar\u0131n\u0131n ger\u00e7ekle\u015fip ger\u00e7ekle\u015fmedi\u011fini inceler.<\/p>\n

Yurt d\u0131\u015f\u0131nda bulunan T\u00fcrk ta\u015f\u0131nmazlar\u0131 bak\u0131m\u0131ndan ise T\u00fcrk mahkemelerinin kararlar\u0131 da yabanc\u0131 \u00fclkede otomatik olarak uygulanmayabilir. T\u00fcrkiye\u2019den al\u0131nan miras\u00e7\u0131l\u0131k belgesi veya mahkeme karar\u0131, ta\u015f\u0131nmaz\u0131n bulundu\u011fu \u00fclkede yerel usule g\u00f6re tan\u0131t\u0131lmal\u0131d\u0131r.<\/p>\n

12. T\u00fcrk ve Yabanc\u0131 Miras\u0131n Kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131<\/strong><\/p>\n

T\u00fcrk miras hukukunda altsoy bak\u0131m\u0131ndan \u00e7ocuklar aras\u0131nda e\u015fitlik ilkesi kabul edilmi\u015ftir. Mirasb\u0131rakandan \u00f6nce \u00f6len \u00e7ocu\u011fun altsoyunun halefiyet yoluyla onun yerine ge\u00e7mesi de d\u00fczenlenmi\u015ftir. Ancak yabanc\u0131 hukuklarda bu sistemin farkl\u0131 bi\u00e7imde d\u00fczenlenmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u0130nceleme Konusu<\/p>\n<\/td>\n

\n

T\u00fcrk Hukukunda Genel Yakla\u015f\u0131m<\/p>\n<\/td>\n

\n

Yabanc\u0131 Hukuk Bak\u0131m\u0131ndan<\/p>\n<\/td>\n<\/tr>\n

\n

Miras\u00e7\u0131l\u0131k<\/p>\n<\/td>\n

\n

Kanuni miras\u00e7\u0131l\u0131k ve \u00f6l\u00fcme ba\u011fl\u0131 tasarruf h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n<\/td>\n

\n

Mirasb\u0131rakan\u0131n mill\u00ee hukuku veya ilgili \u00fclke hukuku uygulanabilir.<\/p>\n<\/td>\n<\/tr>\n

\n

\u00c7ocuklar\u0131n miras pay\u0131<\/p>\n<\/td>\n

\n

\u00c7ocuklar e\u015fit olarak miras\u00e7\u0131d\u0131r.<\/p>\n<\/td>\n

\n

\u00dclkeye g\u00f6re e\u015fitlik, cinsiyet, soyba\u011f\u0131 veya temsil kurallar\u0131 farkl\u0131la\u015fabilir.<\/p>\n<\/td>\n<\/tr>\n

\n

Halefiyet<\/p>\n<\/td>\n

\n

\u00d6nce \u00f6len \u00e7ocu\u011fun altsoyu, kanuni \u015fartlarla onun yerine ge\u00e7er.<\/p>\n<\/td>\n

\n

Yabanc\u0131 hukukun halefiyet h\u00fck\u00fcmleri ayr\u0131ca ara\u015ft\u0131r\u0131l\u0131r.<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00fcrkiye\u2019deki ta\u015f\u0131nmaz<\/p>\n<\/td>\n

\n

T\u00fcrkiye\u2019de bulunan ta\u015f\u0131nmazlar bak\u0131m\u0131ndan T\u00fcrk hukuku uygulan\u0131r.<\/p>\n<\/td>\n

\n

Yabanc\u0131 mirasb\u0131rakan\u0131n mill\u00ee hukuku ta\u015f\u0131nmaz bak\u0131m\u0131ndan do\u011frudan uygulanmayabilir.<\/p>\n<\/td>\n<\/tr>\n

\n

Yurt d\u0131\u015f\u0131ndaki ta\u015f\u0131nmaz<\/p>\n<\/td>\n

\n

T\u00fcrk miras\u00e7\u0131l\u0131k belgesi gerekebilir; fiil\u00ee intikal yerel hukuka tabidir.<\/p>\n<\/td>\n

\n

Ta\u015f\u0131nmaz\u0131n bulundu\u011fu \u00fclkenin tapu ve miras kurallar\u0131 uygulanabilir.<\/p>\n<\/td>\n<\/tr>\n

\n

Vasiyetname<\/p>\n<\/td>\n

\n

T\u00fcrk hukukundaki \u015fekil ve ehliyet kurallar\u0131 ile milletleraras\u0131 \u00f6zel hukuk kurallar\u0131 de\u011ferlendirilir.<\/p>\n<\/td>\n

\n

D\u00fczenlendi\u011fi \u00fclkenin \u015fekil kurallar\u0131 ve mirasb\u0131rakan\u0131n mill\u00ee hukuku \u00f6nem ta\u015f\u0131yabilir.<\/p>\n<\/td>\n<\/tr>\n

\n

Mahkeme karar\u0131<\/p>\n<\/td>\n

\n

T\u00fcrk mahkemesi karar\u0131 T\u00fcrkiye\u2019de uygulan\u0131r.<\/p>\n<\/td>\n

\n

Yabanc\u0131 \u00fclkede tan\u0131ma veya tenfiz gerekebilir.<\/p>\n<\/td>\n<\/tr>\n

\n

Vergilendirme<\/p>\n<\/td>\n

\n

T\u00fcrk vergi mevzuat\u0131 ve malvarl\u0131\u011f\u0131n\u0131n bulundu\u011fu \u00fclkenin vergi kurallar\u0131 birlikte incelenir.<\/p>\n<\/td>\n

\n

\u00c7ifte vergilendirmeyi \u00f6nleme s\u00f6zle\u015fmeleri \u00f6nem ta\u015f\u0131yabilir.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\nBu kar\u015f\u0131la\u015ft\u0131rma, yabanc\u0131 miras hukukunun tek tip olmad\u0131\u011f\u0131n\u0131 g\u00f6stermektedir. Her \u00fclkenin miras\u00e7\u0131l\u0131k, vasiyetname, sakl\u0131 pay, e\u015fin konumu, evlatl\u0131k, evlilik d\u0131\u015f\u0131 \u00e7ocuklar ve miras\u0131n kabul\u00fc konusunda farkl\u0131 kurallar\u0131 olabilir. Bu nedenle belirli bir \u00fclkenin hukuku hakk\u0131nda de\u011ferlendirme yap\u0131l\u0131rken o \u00fclkenin g\u00fcncel mevzuat\u0131 ayr\u0131ca ara\u015ft\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n

13. Miras\u0131n Payla\u015f\u0131lmas\u0131nda Vergi ve Har\u00e7lar<\/strong><\/p>\n

Uluslararas\u0131 miras i\u015flemlerinde yaln\u0131zca miras hukuku de\u011fil, vergi hukuku da dikkate al\u0131nmal\u0131d\u0131r. T\u00fcrkiye\u2019de bulunan mallar\u0131n miras yoluyla intikali veraset ve intikal vergisi bak\u0131m\u0131ndan sonu\u00e7 do\u011furabilir. Yurt d\u0131\u015f\u0131nda bulunan mallar bak\u0131m\u0131ndan ise mal\u0131n bulundu\u011fu \u00fclkenin vergi mevzuat\u0131 uygulanabilir.<\/p>\n

Ayn\u0131 miras unsuru bak\u0131m\u0131ndan iki \u00fclkede vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Bu durumda:<\/p>\n

\u2022 Mirasb\u0131rakan\u0131n vergi mukimli\u011fi,<\/p>\n

\u2022 Miras\u00e7\u0131n\u0131n vergi mukimli\u011fi,<\/p>\n

\u2022 Mal\u0131n bulundu\u011fu \u00fclke,<\/p>\n

\u2022 Ta\u015f\u0131nmaz\u0131n bulundu\u011fu \u00fclke,<\/p>\n

\u2022 Banka hesab\u0131n\u0131n bulundu\u011fu \u00fclke,<\/p>\n

\u2022 T\u00fcrkiye ile ilgili \u00fclke aras\u0131nda \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131 bulunup bulunmad\u0131\u011f\u0131,<\/p>\n

\u2022 Verginin mirasb\u0131rakan\u0131n \u00f6l\u00fcm\u00fcne mi, intikale mi, sat\u0131\u015fa m\u0131 ba\u011fland\u0131\u011f\u0131,<\/p>\n

incelenmelidir.<\/p>\n

Ta\u015f\u0131nmaz\u0131n miras yoluyla intikalinden sonra sat\u0131lmas\u0131 h\u00e2linde, miras yoluyla intikal vergisinden ayr\u0131 olarak sat\u0131\u015ftan do\u011fan vergi sonu\u00e7lar\u0131 do\u011fabilir. Miras\u00e7\u0131lar ta\u015f\u0131nmaz\u0131 satmadan \u00f6nce vergi, tapu ve har\u00e7 y\u00fck\u00fcml\u00fcl\u00fcklerini hesaplamal\u0131d\u0131r.<\/p>\n

Yabanc\u0131 \u00fclkedeki banka hesab\u0131 veya ta\u015f\u0131nmaz i\u00e7in de o \u00fclkenin miras vergisi, emlak vergisi, intikal harc\u0131 veya bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunabilir. Bu nedenle miras payla\u015f\u0131m\u0131 tamamlanmadan \u00f6nce vergi dan\u0131\u015fman\u0131 veya ilgili \u00fclke hukukunu bilen uzmanla \u00e7al\u0131\u015f\u0131lmas\u0131 yararl\u0131 olur.<\/p>\n

14. Miras\u0131n Reddi ve Bor\u00e7lardan Sorumluluk<\/strong><\/p>\n

Miras, yaln\u0131zca malvarl\u0131\u011f\u0131ndan de\u011fil, bor\u00e7lardan da olu\u015fabilir. Uluslararas\u0131 miraslarda bor\u00e7lar\u0131n hangi \u00fclke hukukuna g\u00f6re miras\u00e7\u0131lara ge\u00e7ti\u011fi, miras\u0131n kabul\u00fc veya reddi i\u00e7in hangi s\u00fcrenin uygulanaca\u011f\u0131 ve ret beyan\u0131n\u0131n hangi makam \u00f6n\u00fcnde yap\u0131laca\u011f\u0131 \u00f6nemlidir.<\/p>\n

Mirasb\u0131rakan\u0131n birden fazla \u00fclkede borcu bulunabilir. T\u00fcrkiye\u2019de yap\u0131lan miras\u0131n reddi beyan\u0131, yabanc\u0131 \u00fclkedeki alacakl\u0131lar veya mahkemeler bak\u0131m\u0131ndan her zaman yeterli olmayabilir. Ayn\u0131 \u015fekilde yabanc\u0131 \u00fclkede yap\u0131lan miras reddi de T\u00fcrkiye\u2019deki miras i\u015flemlerinde ayr\u0131ca tan\u0131nmaya veya de\u011ferlendirmeye tabi tutulabilir.<\/p>\n

Miras\u00e7\u0131lar miras\u0131 kabul etmeden \u00f6nce \u015fu hususlar\u0131 ara\u015ft\u0131rmal\u0131d\u0131r:<\/p>\n

\u2022 T\u00fcrkiye\u2019deki banka bor\u00e7lar\u0131,<\/p>\n

\u2022 Vergi bor\u00e7lar\u0131,<\/p>\n

\u2022 \u015eirket bor\u00e7lar\u0131,<\/p>\n

\u2022 Kredi ve ipotekler,<\/p>\n

\u2022 Yurt d\u0131\u015f\u0131ndaki kredi ve vergi bor\u00e7lar\u0131,<\/p>\n

\u2022 Devam eden davalar,<\/p>\n

\u2022 Kefalet ve garanti y\u00fck\u00fcml\u00fcl\u00fckleri,<\/p>\n

\u2022 Ta\u015f\u0131nmaz \u00fczerindeki rehin ve hacizler.<\/p>\n

Miras\u0131n reddi s\u00fcresi ve usul\u00fc bak\u0131m\u0131ndan T\u00fcrk hukuku ile yabanc\u0131 hukuk farkl\u0131 olabilir. Bu nedenle \u00f6l\u00fcm tarihinden itibaren s\u00fcrelerin ge\u00e7irilmemesi ve her \u00fclkedeki ret i\u015fleminin ayr\u0131ca de\u011ferlendirilmesi gerekir.<\/p>\n

15. Miras Ortakl\u0131\u011f\u0131 ve Ortakl\u0131\u011f\u0131n Giderilmesi<\/strong><\/p>\n

Miras\u00e7\u0131lar, miras\u0131n payla\u015f\u0131m\u0131na kadar tereke \u00fczerinde birlikte hak sahibi olabilirler. Miras\u00e7\u0131lar aras\u0131nda anla\u015fma sa\u011flanamad\u0131\u011f\u0131nda, terekeye d\u00e2hil mallar\u0131n sat\u0131lmas\u0131, aynen b\u00f6l\u00fcnmesi veya bedelinin payla\u015ft\u0131r\u0131lmas\u0131 g\u00fcndeme gelebilir.<\/p>\n

T\u00fcrkiye\u2019de bulunan bir ta\u015f\u0131nmaz bak\u0131m\u0131ndan ortakl\u0131\u011f\u0131n giderilmesi davas\u0131 a\u00e7\u0131labilir. Ancak miras\u00e7\u0131lardan birinin yurt d\u0131\u015f\u0131nda bulunmas\u0131, davan\u0131n tebligat ve temsil s\u00fcrecini uzatabilir. Yabanc\u0131 miras\u00e7\u0131n\u0131n adresinin tespiti, dava dilek\u00e7esinin terc\u00fcmesi, uluslararas\u0131 tebligat ve vek\u00e2letname i\u015flemleri \u00f6nem ta\u015f\u0131r.<\/p>\n

Yurt d\u0131\u015f\u0131ndaki ta\u015f\u0131nmaz i\u00e7in ise T\u00fcrkiye\u2019deki ortakl\u0131\u011f\u0131n giderilmesi karar\u0131 do\u011frudan uygulanmayabilir. Ta\u015f\u0131nmaz\u0131n bulundu\u011fu \u00fclkenin mahkemesine veya ilgili tapu makam\u0131na ba\u015fvurulmas\u0131 gerekebilir.<\/p>\n

Miras\u00e7\u0131lar anla\u015farak payla\u015f\u0131m yapmak isterse, her \u00fclkenin \u015fekil \u015fartlar\u0131 ve tapu prosed\u00fcrleri kontrol edilmelidir. T\u00fcrkiye\u2019de imzalanan bir payla\u015f\u0131m s\u00f6zle\u015fmesinin yabanc\u0131 \u00fclkede uygulanabilmesi i\u00e7in apostil, terc\u00fcme ve tan\u0131ma i\u015flemleri gerekebilir.<\/p>\n

16. \u00c7ifte Vatanda\u015fl\u0131k ve Vatans\u0131zl\u0131k H\u00e2lleri<\/strong><\/p>\n

Mirasb\u0131rakan\u0131n \u00e7ifte vatanda\u015f olmas\u0131, uygulanacak hukukun tespitini g\u00fc\u00e7le\u015ftirebilir. \u00c7ifte vatanda\u015f ki\u015finin hangi vatanda\u015fl\u0131k hukukuna ba\u011flanaca\u011f\u0131, ilgili milletleraras\u0131 \u00f6zel hukuk kurallar\u0131na g\u00f6re belirlenir. Ki\u015finin fiilen ya\u015fad\u0131\u011f\u0131 \u00fclke, s\u00fcrekli ve ger\u00e7ek yerle\u015fim yeri, vatanda\u015fl\u0131k ba\u011flar\u0131n\u0131n niteli\u011fi ve somut uyu\u015fmazl\u0131\u011f\u0131n t\u00fcr\u00fc \u00f6nem kazanabilir.<\/p>\n

Bir ki\u015fi hem T\u00fcrk hem de ba\u015fka bir devletin vatanda\u015f\u0131ysa, T\u00fcrk makamlar\u0131 \u00f6n\u00fcndeki i\u015flemlerde T\u00fcrk vatanda\u015fl\u0131\u011f\u0131n\u0131n etkileri ayr\u0131ca incelenebilir. Ancak bu durum, her malvarl\u0131\u011f\u0131 unsuru bak\u0131m\u0131ndan T\u00fcrk hukukunun otomatik uygulanaca\u011f\u0131 anlam\u0131na gelmez.<\/p>\n

Vatans\u0131z ki\u015filer bak\u0131m\u0131ndan ise mill\u00ee hukuk ba\u011flant\u0131s\u0131 kurulamayabilece\u011finden, ikamet yeri veya ba\u015fka bir ba\u011flama kural\u0131 g\u00fcndeme gelebilir. Bu t\u00fcr uyu\u015fmazl\u0131klarda ki\u015finin stat\u00fcs\u00fc, yerle\u015fim yeri ve terekenin bulundu\u011fu \u00fclke ayr\u0131nt\u0131l\u0131 bi\u00e7imde ara\u015ft\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n

17. Uygulamada Gerekli Belgeler<\/strong><\/p>\n

Uluslararas\u0131 miras i\u015flemlerinde belge eksikli\u011fi, i\u015flemlerin uzamas\u0131na ve ek masraflara neden olabilir. Dosyan\u0131n ba\u015flang\u0131c\u0131nda a\u015fa\u011f\u0131daki belgelerin toplanmas\u0131 yararl\u0131 olur:<\/p>\n

\u2022 \u00d6l\u00fcm belgesi,<\/p>\n

\u2022 Mirasb\u0131rakan\u0131n n\u00fcfus kay\u0131t \u00f6rne\u011fi,<\/p>\n

\u2022 Pasaport ve vatanda\u015fl\u0131k belgeleri,<\/p>\n

\u2022 \u00c7ifte vatanda\u015fl\u0131k belgeleri,<\/p>\n

\u2022 Yerle\u015fim yeri belgeleri,<\/p>\n

\u2022 Miras\u00e7\u0131l\u0131k belgesi,<\/p>\n

\u2022 Vasiyetname veya miras s\u00f6zle\u015fmesi,<\/p>\n

\u2022 Tapu kay\u0131tlar\u0131,<\/p>\n

\u2022 Banka hesap bilgileri,<\/p>\n

\u2022 \u015eirket ortakl\u0131k ve pay sahipli\u011fi belgeleri,<\/p>\n

\u2022 Sigorta poli\u00e7eleri,<\/p>\n

\u2022 Bor\u00e7 ve kredi belgeleri,<\/p>\n

\u2022 Yabanc\u0131 \u00fclkeden al\u0131nan mahkeme veya noter kararlar\u0131,<\/p>\n

\u2022 Apostil \u015ferhli belgeler,<\/p>\n

\u2022 Yeminli terc\u00fcmeler,<\/p>\n

\u2022 Vek\u00e2letnameler,<\/p>\n

\u2022 Vergi ve har\u00e7 \u00f6deme belgeleri.<\/p>\n

Belgelerin hangi \u00fclkede kullan\u0131laca\u011f\u0131na g\u00f6re apostil veya konsolosluk tasdiki gerekebilir. Her \u00fclke ayn\u0131 belge bi\u00e7imini kabul etmedi\u011finden, belge haz\u0131rlanmadan \u00f6nce ilgili \u00fclkenin resmi makamlar\u0131ndan g\u00fcncel prosed\u00fcr \u00f6\u011frenilmelidir.<\/p>\n

18. Uygulamada Kar\u015f\u0131la\u015f\u0131lan Ba\u015fl\u0131ca Sorunlar<\/strong><\/p>\n

Uluslararas\u0131 miras payla\u015f\u0131m\u0131nda en s\u0131k kar\u015f\u0131la\u015f\u0131lan sorunlar \u015funlard\u0131r:<\/p>\n

18.1. Yanl\u0131\u015f Hukukun Uygulanmas\u0131<\/strong><\/p>\n

Miras\u00e7\u0131lar, mirasb\u0131rakan\u0131n T\u00fcrk vatanda\u015f\u0131 olmas\u0131 nedeniyle b\u00fct\u00fcn miras\u0131n T\u00fcrk hukukuna g\u00f6re payla\u015f\u0131laca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnebilir. Oysa yurt d\u0131\u015f\u0131ndaki ta\u015f\u0131nmazlar veya terekenin bulundu\u011fu \u00fclkedeki payla\u015f\u0131m i\u015flemleri bak\u0131m\u0131ndan yerel hukuk belirleyici olabilir.<\/p>\n

18.2. Vasiyetnamenin Tan\u0131nmamas\u0131<\/strong><\/p>\n

Yurt d\u0131\u015f\u0131nda d\u00fczenlenen vasiyetnamenin T\u00fcrk\u00e7e terc\u00fcmesi yap\u0131lm\u0131\u015f olsa bile, belgenin \u015fekil \u015fartlar\u0131na veya tan\u0131ma ko\u015fullar\u0131na uygun olup olmad\u0131\u011f\u0131 ayr\u0131ca incelenmelidir.<\/p>\n

18.3. Miras\u00e7\u0131l\u0131k Belgesinin Yetersiz Kalmas\u0131<\/strong><\/p>\n

<\/div>\n
<\/div>\n

T\u00fcrkiye\u2019de al\u0131nan miras\u00e7\u0131l\u0131k belgesi, yabanc\u0131 \u00fclkedeki tapu veya banka i\u015flemi i\u00e7in tek ba\u015f\u0131na yeterli olmayabilir. Yerel makamlar ek belge, mahkeme karar\u0131 veya probate i\u015flemi talep edebilir.<\/p>\n

18.4. Tebligat Sorunlar\u0131<\/strong><\/p>\n

Yurt d\u0131\u015f\u0131nda ya\u015fayan miras\u00e7\u0131lar\u0131n adreslerinin do\u011fru bildirilmemesi veya uluslararas\u0131 tebligat prosed\u00fcr\u00fcn\u00fcn uygulanmamas\u0131, karar\u0131n sonradan tart\u0131\u015fmal\u0131 h\u00e2le gelmesine neden olabilir.<\/p>\n

18.5. Vergi ve Bildirim Eksiklikleri<\/strong><\/p>\n

Miras\u00e7\u0131lar miras\u0131n payla\u015f\u0131lmas\u0131yla ilgilenirken vergi beyan\u0131, ta\u015f\u0131nmaz bildirimi veya banka bildirimlerini ihmal edebilir. Bu durum gecikme faizi, vergi cezas\u0131 veya i\u015flem engeli do\u011furabilir.<\/p>\n

18.6. Miras Bor\u00e7lar\u0131n\u0131n G\u00f6zden Ka\u00e7\u0131r\u0131lmas\u0131<\/strong><\/p>\n

Yurt d\u0131\u015f\u0131ndaki bor\u00e7lar\u0131n ve vergilerin ara\u015ft\u0131r\u0131lmamas\u0131, miras\u00e7\u0131lar\u0131n beklenmeyen bor\u00e7larla kar\u015f\u0131la\u015fmas\u0131na yol a\u00e7abilir.<\/p>\n

19. Hukuki Strateji ve \u0130zlenecek Yol<\/strong><\/p>\n

Uluslararas\u0131 miras dosyalar\u0131nda do\u011fru strateji, dava a\u00e7madan \u00f6nce kapsaml\u0131 bir tereke ve hukuk ara\u015ft\u0131rmas\u0131 yapmakt\u0131r. Pratik olarak \u015fu s\u0131ra izlenebilir:<\/p>\n

1. Mirasb\u0131rakan\u0131n \u00f6l\u00fcm tarihi, vatanda\u015fl\u0131\u011f\u0131 ve son yerle\u015fim yeri belirlenmelidir.<\/p>\n

2. Terekeye d\u00e2hil t\u00fcm mallar \u00fclke ve mal t\u00fcr\u00fc bak\u0131m\u0131ndan s\u0131n\u0131fland\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n

3. T\u00fcrkiye\u2019de bulunan ta\u015f\u0131nmazlar ile yurt d\u0131\u015f\u0131ndaki ta\u015f\u0131nmazlar ayr\u0131 dosyalanmal\u0131d\u0131r.<\/p>\n

4. Miras\u00e7\u0131l\u0131k ili\u015fkisi ve miras paylar\u0131 belirlenmelidir.<\/p>\n

5. Vasiyetname, miras s\u00f6zle\u015fmesi veya ba\u015fka \u00f6l\u00fcme ba\u011fl\u0131 tasarruflar ara\u015ft\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n

6. Mirasb\u0131rakan\u0131n bor\u00e7lar\u0131 ve vergi y\u00fck\u00fcml\u00fcl\u00fckleri tespit edilmelidir.<\/p>\n

7. Her malvarl\u0131\u011f\u0131 unsuru bak\u0131m\u0131ndan uygulanacak hukuk belirlenmelidir.<\/p>\n

8. Yabanc\u0131 hukukun g\u00fcncel ve resmi belgeleri temin edilmelidir.<\/p>\n

9. T\u00fcrkiye\u2019deki miras\u00e7\u0131l\u0131k belgesi veya dava s\u00fcreci ba\u015flat\u0131lmal\u0131d\u0131r.<\/p>\n

10. Yurt d\u0131\u015f\u0131ndaki ta\u015f\u0131nmaz, banka ve \u015firket i\u015flemleri i\u00e7in yerel hukuk prosed\u00fcr\u00fc y\u00fcr\u00fct\u00fclmelidir.<\/p>\n

11. Gerekirse yabanc\u0131 mahkeme karar\u0131n\u0131n T\u00fcrkiye\u2019de tan\u0131nmas\u0131 veya tenfizi talep edilmelidir.<\/p>\n

12. Vergi ve har\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri yerine getirilmelidir.<\/p>\n

Bu i\u015flemlerin tek bir \u00fclkede y\u00fcr\u00fct\u00fclmesi \u00e7o\u011fu zaman m\u00fcmk\u00fcn de\u011fildir. T\u00fcrkiye\u2019de bir miras hukuku avukat\u0131 ile malvarl\u0131\u011f\u0131n\u0131n bulundu\u011fu \u00fclkelerde g\u00f6rev yapan yerel hukuk\u00e7ular aras\u0131nda koordinasyon kurulmas\u0131 gerekebilir.<\/p>\n

20. Sonu\u00e7<\/strong><\/p>\n

Yurt d\u0131\u015f\u0131nda bulunan ki\u015filerin miras\u0131n\u0131n payla\u015f\u0131lmas\u0131 veya yabanc\u0131lar\u0131n T\u00fcrkiye\u2019deki miras\u0131n\u0131n intikali, birden fazla hukuk sisteminin kesi\u015fti\u011fi karma\u015f\u0131k bir aland\u0131r. Mirasb\u0131rakan\u0131n vatanda\u015fl\u0131\u011f\u0131, son yerle\u015fim yeri, terekenin bulundu\u011fu \u00fclke, mal\u0131n ta\u015f\u0131n\u0131r veya ta\u015f\u0131nmaz olmas\u0131, vasiyetnamenin \u015fekli ve miras\u00e7\u0131lar\u0131n durumu birlikte de\u011ferlendirilmelidir.<\/p>\n

T\u00fcrkiye\u2019de temel yakla\u015f\u0131m, miras\u0131n kural olarak \u00f6lenin mill\u00ee hukukuna t\u00e2bi olmas\u0131d\u0131r. Bununla birlikte T\u00fcrkiye\u2019de bulunan ta\u015f\u0131nmazlar bak\u0131m\u0131ndan T\u00fcrk hukuku uygulan\u0131r. Miras\u0131n a\u00e7\u0131lmas\u0131, kazan\u0131lmas\u0131 ve payla\u015f\u0131lmas\u0131 bak\u0131m\u0131ndan terekenin bulundu\u011fu \u00fclke hukuku da \u00f6nem ta\u015f\u0131r. Bu nedenle ayn\u0131 tereke i\u00e7erisinde yer alan farkl\u0131 mallar bak\u0131m\u0131ndan farkl\u0131 hukuklar\u0131n uygulanmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

T\u00fcrk hukukunda \u00e7ocuklar\u0131n e\u015fit miras\u00e7\u0131l\u0131\u011f\u0131 ve halefiyet yoluyla miras\u00e7\u0131l\u0131k gibi kurallar bulunurken, yabanc\u0131 hukuk sistemlerinde farkl\u0131 miras paylar\u0131, vasiyetname kurallar\u0131, e\u015fin miras hakk\u0131, sakl\u0131 pay ve miras\u0131n reddi d\u00fczenlemeleri olabilir. Bu nedenle yabanc\u0131 miras hukukunun uygulanmas\u0131 gereken dosyalarda ilgili \u00fclke hukukunun g\u00fcncel ve g\u00fcvenilir bi\u00e7imde ortaya konulmas\u0131 gerekir.<\/p>\n

Miras\u00e7\u0131l\u0131k belgesi almak, miras\u0131n b\u00fct\u00fcn \u00fclkelerde otomatik olarak payla\u015f\u0131laca\u011f\u0131 anlam\u0131na gelmez. T\u00fcrkiye\u2019de verilen belge yurt d\u0131\u015f\u0131nda; yurt d\u0131\u015f\u0131nda verilen karar veya belge de T\u00fcrkiye\u2019de tan\u0131ma, tenfiz, apostil, terc\u00fcme ve yerel idari i\u015flem gerektirebilir. \u00d6zellikle ta\u015f\u0131nmazlar bak\u0131m\u0131ndan mal\u0131n bulundu\u011fu \u00fclkenin tapu ve mahkeme sistemi belirleyici olabilir.<\/p>\n

Sonu\u00e7 olarak, uluslararas\u0131 miras\u0131n payla\u015f\u0131m\u0131nda \u00f6nce uygulanacak hukuk, sonra g\u00f6revli ve yetkili makam, ard\u0131ndan belge, vergi ve intikal prosed\u00fcr\u00fc belirlenmelidir. Tereke \u00fclkeler aras\u0131nda b\u00f6l\u00fcnm\u00fc\u015fse, her \u00fclke bak\u0131m\u0131ndan ayr\u0131 fakat koordineli bir hukuki s\u00fcre\u00e7 y\u00fcr\u00fct\u00fclmelidir.<\/strong><\/p>\n

Sonu\u00e7 \/ \u00d6zet<\/strong><\/p>\n

\u2022 Mirasb\u0131rakan\u0131n yabanc\u0131 olmas\u0131, b\u00fct\u00fcn mirasa otomatik olarak yabanc\u0131 hukukun uygulanaca\u011f\u0131 anlam\u0131na gelmez.<\/p>\n

\u2022 T\u00fcrk vatanda\u015f\u0131 bir ki\u015finin yurt d\u0131\u015f\u0131ndaki miras\u0131 bak\u0131m\u0131ndan mal\u0131n bulundu\u011fu \u00fclkenin hukuku ve T\u00fcrk milletleraras\u0131 \u00f6zel hukuk kurallar\u0131 birlikte de\u011ferlendirilir.<\/p>\n

\u2022 Yabanc\u0131 bir ki\u015finin T\u00fcrkiye\u2019de bulunan ta\u015f\u0131nmazlar\u0131 bak\u0131m\u0131ndan T\u00fcrk hukuku \u00f6nem ta\u015f\u0131r.<\/p>\n

\u2022 T\u00fcrkiye\u2019de al\u0131nan miras\u00e7\u0131l\u0131k belgesi, yurt d\u0131\u015f\u0131nda her zaman do\u011frudan uygulanamaz.<\/p>\n

\u2022 Yabanc\u0131 \u00fclkeden al\u0131nan miras kararlar\u0131n\u0131n T\u00fcrkiye\u2019de kullan\u0131labilmesi i\u00e7in tan\u0131ma veya tenfiz gerekebilir.<\/p>\n

\u2022 Tereke, ta\u015f\u0131nmaz, banka hesab\u0131, \u015firket pay\u0131 ve di\u011fer malvarl\u0131\u011f\u0131 unsurlar\u0131 bak\u0131m\u0131ndan ayr\u0131 ayr\u0131 incelenmelidir.<\/p>\n

\u2022 Miras payla\u015f\u0131m\u0131 \u00f6ncesinde bor\u00e7lar, vergiler, vasiyetname, tapu kay\u0131tlar\u0131 ve miras\u00e7\u0131lar\u0131n tamam\u0131 ara\u015ft\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n

\"Av.<\/a><\/p>\n

Av. Adem ARAS<\/a><\/strong><\/h4>\n
\n <\/div>","protected":false},"excerpt":{"rendered":"

\u00d6z Uluslararas\u0131 nitelik ta\u015f\u0131yan miras uyu\u015fmazl\u0131klar\u0131, mirasb\u0131rakan\u0131n vatanda\u015fl\u0131\u011f\u0131, yerle\u015fim yeri, miras\u00e7\u0131lar\u0131n bulundu\u011fu \u00fclkeler, terekeye d\u00e2hil mallar\u0131n konumu, ta\u015f\u0131nmazlar\u0131n bulundu\u011fu \u00fclke, vasiyetnamenin \u015fekli ve uygulanacak hukuk gibi bir\u00e7ok unsurun birlikte de\u011ferlendirilmesini gerektirir. Mirasb\u0131rakan\u0131n yabanc\u0131 olmas\u0131, miras\u0131n tamam\u0131na otomatik olarak yabanc\u0131 hukukun uygulanaca\u011f\u0131 anlam\u0131na gelmedi\u011fi gibi; miras\u00e7\u0131lar\u0131n T\u00fcrk vatanda\u015f\u0131 olmas\u0131 da her durumda T\u00fcrk hukukunun uygulanmas\u0131n\u0131 sa\u011flamaz.…<\/p>\n","protected":false},"author":1,"featured_media":11961,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11960","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-diger"],"_links":{"self":[{"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/11960","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=11960"}],"version-history":[{"count":0,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/11960\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/media\/11961"}],"wp:attachment":[{"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=11960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=11960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=11960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}