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Category IIEnforcement and Bankruptcy

Enforcement and Bankruptcy Law

This section covers debt collection, attachment, composition with creditors (concordato) and bankruptcy proceedings. The articles are prepared in light of the current provisions of the Enforcement and Bankruptcy Code (No. 2004) and the settled case law of the 12th Civil Chamber of the Court of Cassation.

10 articlesWith statutory referencesAll Categories
LatestInitiating Enforcement Proceedings: Enforcement With and Without a Judgment18 April 2026
22 March 2026

Attachment and Exempt Assets: Scope and Avenues of Complaint

Limits on the debtor's protected property

How is attachment carried out, which assets cannot be attached, what is the cap on salary attachment? The scope of the protections the debtor enjoys under İİK m.82 and m.83.

Attachment is the act by which the enforcement office seizes the debtor's assets and rights after finalisation of the proceedings. To safeguard the minimum living conditions of the debtor and family, the legislature has placed certain assets outside the reach of attachment. The exemption rules are mandatory and binding not only on the debtor but also on the creditor and the enforcement officer.

Carrying Out Attachment

Once the proceedings are final, the enforcement officer must, upon the creditor's request, begin attachment within three days (İİK m.79). Attachment may be carried out at the debtor's home, place of business, or on assets held by third parties. The minutes state the type, value and custody of the attached property clearly.

The scope of attachment is limited to the principal, interest and costs. Attachment beyond this limit is excess attachment and may, by complaint, be lifted by the enforcement court.

Wholly Exempt Assets (İİK m.82)

Under İİK m.82, State property, property whose attachment is prohibited by special laws, the personal effects of the debtor and family members living under the same roof, and household effects serving the family's common use cannot be attached. Money, securities, gold, silver, antiques and decorative valuables are outside this exemption.

Where the debtor's economic activity depends on physical labour rather than capital, the equipment needed for the profession, students' books and tools, and the debtor's home appropriate to the debtor's status (haline münasip ev) likewise cannot be attached. A homestead complaint (meskeniyet şikâyeti) is the most common application in this area.

In assessing whether the immovable is appropriate to the debtor's status, the family size, comparable house values in the area and the nature of the debt are considered together.

Partially Attachable Assets (İİK m.83)

Regular incomes such as salaries, wages and pensions may be attached only after the amount the enforcement officer deems necessary for the debtor's and family's subsistence is deducted; in no case may the attached share fall below one-quarter of the salary. This limit does not apply to alimony claims.

Under İİK m.83/a, prior waivers of exempt-asset protection are invalid; this rule is mandatory and cannot be set aside by contract.

Practical Considerations

In enforcement and bankruptcy proceedings, the choice of enforcement track must be determined by the basis of the claim and the available documents. Although ordinary enforcement, commercial-paper enforcement, judgment-based enforcement, preliminary attachment, composition with creditors and bankruptcy may pursue the same outcome, they differ in time limits, available objections and costs.

Dates of service, objection or payment deadlines, attachment requests, sale-request periods and complaint deadlines are the most critical stages of the file. For this reason the dates of service of the payment order, enforcement order, attachment record, valuation report and sale notice should be tracked in a separate schedule.

For the creditor, interest calculation, the clarity of the enforcement request and the inquiry into the debtor's assets are decisive; for the debtor, grounds of objection, claims of exempt assets and the possibility of a negative declaratory action must be assessed from the outset. Otherwise, a procedural oversight may eclipse a meritorious position.

Relevant Statutory Provisions

  • İİK m.78Attachment request and time limit

    Original (Turkish, official):

    Madde 78 – (Değişik: 3/7/1940-3890/1 md.)
    (Değişik birinci fıkra:22/7/2020-7251/49 md.) Ödeme emrindeki müddet geçtikten ve borçlu itiraz etmiş ise itirazı kaldırıldıktan sonra mal beyanını beklemeksizin alacaklı, haciz konmasını isteyebilir. Ancak, alacaklı dilerse haciz talebinde bulunmaksızın Ulusal Yargı Ağı Bilişim Sistemi üzerinden, bu sisteme entegre bilişim sistemleri vasıtasıyla borçlunun mal, hak veya alacağını sorgulayabilir.
    (Değişik:6/6/1985-3222/9 md.) Haciz istemek hakkı, ödeme emrinin tebliği tarihinden itibaren bir sene geçmekle düşer. İtiraz veya dava halinde bunların vukuundan hükmün katileşmesine kadar veya alacaklıyla borçlunun icra dairesinde taksit sözleşmeleri yapmaları halinde taksit sözleşmesinin ihlaline kadar geçen zaman hesaba katılmaz.
    Alacaklı isterse, haciz talebinin vukuuna dair bir vesika verilir. Bu vesika hiç bir harç ve resme tabi değildir.
    Haciz talebi kanuni müddet içinde yapılmaz veya geri alındıktan sonra bu müddet içinde yenilenmezse dosya muameleden kaldırılır.
    Yeniden haciz istemek, alacaklı tarafından vukubulan yenileme talebinin borçluya tebliğine mütevakkıftır.

    English summary (non-binding):

    Once the period in the payment order has expired (or, in case of objection, after it has been removed), the creditor may seek attachment without awaiting the asset declaration. The creditor may also use the National Judicial Information System (UYAP) and integrated systems to query the debtor's property, rights or claims, and request attachment electronically; the enforcement office then carries out the attachment electronically. The right to request attachment lapses one year after service of the payment order. In case of objection or action, the time from such event until finalisation of the judgment, or until the breach of an instalment agreement concluded at the enforcement office, is not counted. Upon request the creditor receives a free certificate of the attachment request. If the attachment request is not made within the statutory period, or is withdrawn and not renewed within the period, the file is removed from process. A renewed attachment request must be served on the debtor; for non-judgment-based enforcement, a new fee is charged, which cannot be passed on to the debtor.

    Source: mevzuat.gov.tr · last reviewed: 2026-05-12

  • İİK m.79Carrying out attachment

    Original (Turkish, official):

    Madde 79 – İcra dairesi talepten nihayet üç gün içinde haczi yapar.
    (Değişik fıkra: 6/6/1985-3222/10 md.) Haczolunacak mallar başka yerde ise haciz yapılmasını malların bulunduğu yerin icra dairesine hemen yazar. Bu halde hacizle ilgili şikayetler, istinabe olunan icra dairesinin tabi bulunduğu icra mahkemesince çözümlenir.
    
    Konutta haciz:
    Madde 79/a- (Ek:28/3/2023-7445/1 md.)
    İcra müdürü, haciz yapılması talep edilen yerin konut olduğunu tespit ederse, bu yerde haciz yapılmasına karar verir ve bu kararı derhal icra mahkemesinin onayına sunar.

    English summary (non-binding):

    The enforcement office carries out the attachment within three days at the latest. If the assets are elsewhere, it immediately writes to the enforcement office at that location; complaints concerning attachment are then resolved by the enforcement court of the requested office. Real-property registered movables may also be attached directly by the office conducting the proceedings by annotation on the register. Where the place of attachment is a residence (m.79/a), the enforcement officer must decide on attachment at that place and submit the decision immediately for enforcement-court approval; the court decides within three days on the documents whether the place is in fact a residence. Attachment proceeds only after approval. This procedure does not apply to preliminary attachment (ihtiyati haciz).

    Source: mevzuat.gov.tr · last reviewed: 2026-05-12

  • İİK m.82Assets and rights not subject to attachment

    Original (Turkish, official):

    Madde 82 – (Değişik: 18/2/1965-538/46 md.)
    Aşağıdaki şeyler haczolunamaz:
    1. Devlet malları ile mahsus kanunlarında haczi caiz olmadığı gösterilen mallar,
    2. (Değişik: 2/7/2012-6352/16 md.) Ekonomik faaliyeti, sermayesinden ziyade bedenî çalışmasına dayanan borçlunun mesleğini sürdürebilmesi için gerekli olan her türlü eşya,
    3. (Değişik: 2/7/2012-6352/16 md.) Para, kıymetli evrak, altın, gümüş, değerli taş, antika veya süs eşyası gibi kıymetli şeyler hariç olmak üzere, borçlu ve aynı çatı altında yaşayan aile bireylerine ait kişisel eşya ile ailenin ortak kullanımına hizmet eden tüm ev eşyası,
    4. Borçlu çiftçi ise kendisinin ve ailesinin geçimi için zaruri olan arazi ve çift hayvanları ve nakil vasıtaları ve diğer eklenti ve ziraat aletleri; değilse, sanat ve mesleki için lüzumlu olan alat ve edevat ve kitapları ve arabacı, kayıkçı, hamal gibi küçük nakliye erbabının geçimlerini temin eden nakil vasıtaları,
    5. Borçlu ve ailesinin idareleri için lüzumlu ise borçlunun tercih edeceği bir süt veren mandası veya ineği veyahut üç keçi veya koyunu ve bunların üç aylık yem ve yataklıkları,
    6. Borçlunun ve ailesinin iki aylık yiyecek ve yakacakları ve borçlu çiftçi ise gelecek mahsül için lazım olan tohumluğu,
    7. Borçlu bağ, bahçe veya meyva veya sebze yetiştiricisi ise kendisinin ve ailesinin geçimi için zaruri olan bağ bahçe ve bu sanat için lüzumlu bulunan alat ve edevat,
    8. Borçlar Kanununun 510 uncu maddesi mucibince haczolunmamak üzere tesis edilmiş olan kaydı hayatla iratlar,
    9. Memleketin ordu ve zabıta hizmetlerinde malül olanlara bağlanan emeklilik maaşları ile bu hizmetlerden birinin ifası sebebiyle ailelerine bağlanan maaşlar ve ordunun hava ve denizaltı mensuplarına verilen uçuş ve dalış tazminat ve ikramiyeleri,
    10. Bir muavenet sandığı veya cemiyeti tarafından hastalık, zaruret ve ölüm gibi hallerde bağlanan maaşlar,
    11. Vücut veya sıhhat üzerine ika edilen zararlar için tazminat olarak mutazarrırın kendisine veya ailesine toptan veya irat şeklinde verilen veya verilmesi lazım gelen paralar,
    12. (Değişik: 2/7/2012-6352/16 md.) Borçlunun haline münasip evi,
    13. (Ek: 2/7/2012-6352/16 md.) Öğrenci bursları.

    English summary (non-binding):

    The following may not be attached: 1. State property and property whose attachment is prohibited by special laws; 2. All items necessary for a debtor whose economic activity rests on physical labour rather than capital to continue his profession; 3. Excluding money, securities, gold, silver, precious stones, antiques and decorative items, the personal effects of the debtor and family members living under the same roof and all household effects serving common family use; 4. If the debtor is a farmer, the land, draft animals, vehicles, accessories and agricultural tools necessary for the family's subsistence; otherwise the tools and books needed for the trade or profession, and the vehicles enabling small carriers (cart-drivers, boatmen, porters) to support themselves; 5. If necessary for the family's needs, one milk-giving buffalo or cow, or three goats or sheep chosen by the debtor, together with three months' feed and bedding; 6. The debtor's and family's two-month supply of food and fuel, and, if a farmer, the seed needed for the coming harvest; 7. If the debtor is a vine, garden, fruit or vegetable grower, the vineyard, garden and tools necessary for the family's subsistence and the trade; 8. Life annuities established as unattachable under Code of Obligations m.510; 9. Pensions paid to those disabled in the country's army and police service, pensions paid to their families on account of such service, and flight or diving bonuses and allowances of air force and submarine personnel; 10. Pensions paid by a relief fund or society in cases of illness, hardship or death; 11. Compensation in lump sum or annuity paid or owed to a person or family for damage to the body or health; 12. The debtor's home appropriate to the debtor's status; 13. Student scholarships. The provisions of Civil Code m.807 are reserved. The exceptions in items 2, 4, 5, 7 and 12 apply only where the debt does not arise from the price of the very items themselves. If the items listed in 2, 4, 7 and 12 are of higher value than reasonable, an appropriate portion may be left to the debtor while the rest is attached and sold. The enforcement officer assesses whether the requested attachment is permissible and decides accordingly.

    Source: mevzuat.gov.tr · last reviewed: 2026-05-12

  • İİK m.83Partially attachable assets

    Original (Turkish, official):

    Madde 83 – (Değişik: 3/7/1940-3890/1 md.)
    Maaşlar, tahsisat ve her nevi ücretler, intifa hakları ve hasılatı, ilama müstenit olmayan nafakalar, tekaüt maaşları, sigortalar veya tekaüt sandıkları tarafından tahsis edilen iratlar, borçlu ve ailesinin geçinmeleri için icra memurunca lüzumlu olarak takdir edilen miktar tenzil edildikten sonra haczolunabilir.
    (Değişik: 12/4/1968 – 1045/1 md.) Ancak haczolunacak miktar bunların dörtte birinden az olamaz. Birden fazla haciz var ise sıraya konur. Sırada önde olan haczin kesintisi bitmedikçe sonraki haciz için kesintiye geçilemez.

    English summary (non-binding):

    Salaries, allowances, all kinds of wages, usufructuary rights and their proceeds, non-judgment-based alimonies, retirement pensions and annuities allotted by insurers or pension funds may be attached only after deduction of the amount the enforcement officer deems necessary for the debtor's and family's subsistence. However, the attachable share may not fall below one-quarter. Where several attachments exist, they are queued; deduction for the next attachment may not begin until the prior one is satisfied.

    Source: mevzuat.gov.tr · last reviewed: 2026-05-12

  • İİK m.83/aProhibition on waiving exempt-asset protection

    Original (Turkish, official):

    Madde 83/a – (Ek: 18/2/1965-538/47 md.)
    82 ve 83 üncü maddelerde yazılı mal ve hakların haczolunabileceğine dair önceden yapılan anlaşmalar muteber değildir.

    English summary (non-binding):

    Prior agreements providing that the assets and rights listed in m.82 and m.83 may be attached are invalid.

    Source: mevzuat.gov.tr · last reviewed: 2026-05-12

  • İİK m.85Scope of attachment and excess attachment

    Original (Turkish, official):

    Madde 85 – (Değişik: 3/7/1940-3890/1 md.)
    Borçlunun kendi yedinde veya üçüncü şahısta olan taşınır mallariyle taşınmazlarından ve alacak ve haklarından alacaklının ana, faiz ve masraflar da dahil olmak üzere bütün alacaklarına yetecek miktarı haczolunur; ancak bu miktarı aşacak şekilde haciz yapılamaz.

    English summary (non-binding):

    An amount of the debtor's movables, immovables, claims and rights — held by the debtor or by third parties — sufficient to cover the creditor's principal, interest and costs is attached; attachment exceeding that amount is impermissible. Where the debtor (or a person holding the property with the debtor) declares that a third party holds an ownership or limited real right (such as a pledge) over the movable, or that it is already attached by a third party, this must be stated to the bailiff and recorded in the minutes; such items, and items subject to preliminary attachment or third-party claim, are attached last. If, before the attached immovable is auctioned, the debtor offers movables or matured sound claims sufficient to cover the debt, these are also attached while the attachment on the immovable remains. In that case the enforcement office does not interfere with the administration, operation or proceeds of the immovable. Items whose proceeds plainly would not exceed the costs of realisation and, where necessary, of safekeeping and management, are not attached. The bailiff must reconcile the interests of the debtor and the creditor as far as possible.

    Source: mevzuat.gov.tr · last reviewed: 2026-05-12

The statutory provisions are reproduced for information purposes only. The current and official text on mevzuat.gov.tr is authoritative.

Conclusion

Exemption claims are mostly raised by complaint to the enforcement court. The seven-day complaint period from learning of the attachment or its minutes, and the documents supporting the claim, must be tracked carefully.

This article is for information purposes only and does not constitute legal advice. If you would like professional assistance on a specific matter, you may request a consultation.

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