Liquidation of regime of participation in acquired property according to Turkish Civil Code and Supreme Court decisions

The "Regime of Participation in Acquired Property", which has been implemented as of January 1, 1988 in the Swiss Civil Code, 4721 p. It entered into force on January 1, 2002 with the Turkish Civil Code and became the legal property regime between spouses in Turkish Law. The system regulated between the provisions of Turkish Civil Code article 218-241; contains its own principles and principles, and shows a line outside the general debt relations. The regime that started with marriage comes to an end with the cases of termination indicated in the law and its liquidation comes to the fore. As a result of this liquidation, the goods acquired or the contributions offered by the spouses during the continuation of the legal regime become a credit item. The parties have participation receivables over half of the residual value obtained as a result of subtracting the passive values in the nature of debt from the active assets acquired by the spouses during the legal regime. In the way of reaching the residual value, instruments such as value increase share, value to be added, equalization process come into play and create the net value that the spouse has the right to claim. Within the liquidation of the regime of participation in acquired goods, there may be certain assets that are special during both the legal qualification and the valuation process. When it comes to values such as company shares, stock market and interest income, trademark and patent rights, and assets purchased with credit, the way they are handled within the regime constitutes a separate subject of examination.