As stated in clause 1 of article 225 of Turkish Civil Code, the regime of participation in acquired property, which is the legal property regime between spouses, ends automatically. In the event of the death of one of the spouses, there are two separate liquidations. These are the liquidation of the regime of participation in the acquired property upon the death of one of the spouses and the liquidation of the estate of the deceased spouse between the legal or appointed heirs.
In the event of the death of one of the spouses, the regime of participation in the acquired property between the spouses is liquidated first. As a result, the amount of participation receivables that the spouses have against each other is determined. Because in cases where the surviving spouse has the right to participate in the deceased spouse, the said participation claim is considered as the debt of the deceased spouse’s estate and is deducted from the estate before the inheritance of the deceased spouse is divided among the heirs.
After the liquidation of the regime of participation in the acquired property between the spouses, the estate of the deceased spouse is liquidated. The point to be noted here is that the surviving spouse is also the legal heir of the deceased spouse.
Therefore, after the liquidation of the regime of participation in acquired property, the surviving spouse also takes part in the second liquidation. Thus, after the determination of the spouses’ participation receivables, the remaining assets of the deceased spouse are divided between the heirs of the deceased spouse and the surviving spouse.
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