Are the heirs responsible for the tax debts and fines of the testator?


In accordance with the principle of the individuality of the penalties, in the event of the death of the person, the previously imposed penalties are deducted and it cannot be mentioned that any penalty will be passed on to the heirs. In the event that the heirs are held responsible for the debt and documents such as payment orders and notices are sent to the heirs, the heirs will be able to cancel the unlawful transaction by filing an annulment lawsuit.

1. Responsibility of Heirs, Delegate's Tax Debt

The responsibility of the heirs for the tax debts of the legator is regulated in Article 12 of the Tax Procedure Law, and in the event of death, the duties and obligations of the taxpayers will pass to their legal and appointed heirs who have not refused the inheritance. Unlike other debts, the heirs' responsibilities arising from the tax debts of the legator are limited to the ratio of the inheritance shares, and they must reject the inheritance in order to get rid of the tax debt of the testator.

For more detailed information about the rejection of inheritance, you can refer to our article "Rejection of Inheritance".

2. Evaluation of Judicial and Administrative Fines and Tax Penalties within the Scope of “Personality of Penalties”

The principle of individuality of penalties finds application in Turkish Criminal Law and modern criminal law. Pursuant to this principle, the individuality of the penalties imposed as a sanction in return for criminal acts is essential. In other words, it is not possible for a person other than the person who committed a criminal act to be held responsible for this act and to be punished for this act.

The principle of the individuality of the punishments is in the 7th paragraph of the 38th article of our Constitution; “Criminal responsibility is personal.” and thus the principle is under constitutional protection. Again, in article 20/1 of the Turkish Penal Code No. 5237; “Criminal responsibility is personal. No one can be held responsible for the actions of another.” It is regulated that the principle of “personality of punishments” will also be applied in criminal law.

The principle of the personality of the punishments has a dimension that concerns the law of inheritance as well as the dimension that concerns the criminal law. Because, one of the basic rules of inheritance law is the rule that the inheritance of the legator is inherited in ashes. In accordance with this rule, all receivables and debts in the inheritance of the inheritor pass to his heirs as a whole. However, in accordance with the principle of the individuality of the penalties just mentioned, it is not legally possible for the legator to pass on judicial fines, administrative fines and tax penalties to the heirs.

3. Transfer of Judicial Fines to Heirs and Liability of Heirs from Judicial Fine

Within the scope of Article 20/1 of the Turkish Penal Code quoted above, in case of death of the person who has been fined, this penalty will be reduced and his heirs will not be obliged to pay this penalty.

4. Transfer of Tax Penalties to Heirs and Liability of Heirs from Tax Penalty

As mentioned, the principle of the individuality of penalties is stated in Article 372 of the Tax Procedure Law; “Tax penalties are reduced in case of death.” It is a principle that takes place in the form of tax and is also applied in tax criminal law. Pursuant to this principle; In the event of the death of the person whose tax penalty is imposed, the tax debts will be included in the estate and passed to the heirs, and the tax penalties will not be included in the estate and will be deducted. The heirs will only be responsible for the actual tax liability.

However, it is debatable whether the heirs will be responsible for the related debt in cases where the partners and managers are personally responsible for the tax penalties against the Capital Companies (Incorporated and Limited). Because here, the tax penalty belongs to the company, and the principle of the individuality of the penalties can only be applied to the taxpayer's own tax penalties. The established judicial practice on the subject is that the tax penalties for which the heirs are responsible for the managing or partner companies of the heir will not be passed on to the heirs.

5. Transfer of Administrative Fines to Heirs and Liability of Heirs from Administrative Fines

In the administrative law legislation, there is no clear regulation on the implementation of the principle of individuality of penalties or whether administrative fines will be reduced in case of death. However, since the principle of individuality of crimes and punishments is a universal principle regulated in our Constitution, it is indisputable that it should also be applied in administrative law. Accordingly, in the event of the death of the person, the administrative fines will be reduced and will not be passed on to his heirs.

As a matter of fact, in the General Communiqué on Collection with serial number 442;

In accordance with the principle of "Personality of Penalties" in Article 38 of the Constitution, it is necessary to abandon the collection of administrative fines, provided that there is no separate provision in the special laws that regulate administrative fines, in case of death of the persons subject to the penalty, whether the administrative fines will be followed from the heirs who have not refused the inheritance. does.”

It was stated that the principle of the individuality of the penalties should also be taken into account in the collection of administrative fines.

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