The Sequence of Calculations in Liquidating a Matrimonial Property Regime

Legal Article · 12 November 2026
Attorney Thomas Andreas Di Constantinople

Liquidation of a matrimonial property regime involves calculating the spouses' property rights and liabilities under statutory rules. It is not merely a matter of adding up the value of all existing assets and dividing the total by two. The applicable matrimonial property regime and its termination date must first be established. Each spouse's own assets, their assets held by the other spouse and assets in co-ownership are identified separately.

Under Article 228 TMK, personal and acquired property are separated according to their condition when the regime ends. The next step is to determine which property category each debt relates to. Payment of a personal property debt from acquired property, or of an acquired property debt from personal resources, may require an adjustment under Article 230 TMK. Certain contributions between spouses are examined separately for a claim to a share in increased value.

Certain gratuitous dispositions meeting Article 229 TMK and transfers intended to reduce a participation claim may also be added to acquired property for calculation purposes. Not every sale or gift can be treated as automatically added; the transaction's date, nature and the relevant statutory conditions are decisive. Then, under Article 231 TMK, the relevant debts are deducted from total acquired property after taking additions and adjustments into account, giving the residual value.

The participation claim is determined by reference to the residual values calculated separately for each spouse; mutual claims are set off. Market value generally applies, subject to special statutory valuation provisions. Article 239 TMK regulates the framework for payment in money or in kind. The records underlying the liquidation calculation must be linked so as to prevent the same value being counted twice and to show the source of each payment.

Legal Basis: Turkish Civil Code No. 4721, Arts. 226, 228–232, 235–236, 239.

This article has been prepared for general legal information purposes.