In our country, anew Civil Code has been in effect since 01.01.2001. Important changes took place in the property regime and in the Inheritance Law with the new code. These changes have also led to necessary rearrangements that should be made in the Inheritance and Gift Tax.In this paper, firstly how the changes in the Civil Code affected the Inheritance and Gift Tax will be explained. Then secondly which changes should be made in this tax according to the needs occured will be stated.