The Land Registry and Cadastre Directorate answered the question “Can I transfer an inheritance without the termination of the inheritance relationship?”:
According to Article 19/2 of the Inheritance and Transfer Tax Law No. 7338, the registration of transferred real estate shall be carried out without waiting for the inheritance and transfer tax to be accrued, with the result to be reported to the relevant tax office within 15 days at the latest from the date of registration. However, unless the inheritance and transfer tax on the transferred real estate is paid in full, it cannot be transferred or alienated and no real right can be established on it.
