Inheritance in Turkey for Foreign Heirs

Inheritance in Turkey for foreigners is governed by a simple split: under Turkish private international law, succession follows the national law of the deceased, but real estate located in Turkey is always subject to Turkish law. In practice this means foreign heirs who inherit an apartment, house or land in Turkey go through the Turkish procedure: a certificate of inheritance, an inheritance tax return and a transfer at the Land Registry. Our office can assist foreign heirs with each of these steps, in English.

Quick summary: Turkish law decides who inherits Turkish real estate and in what shares. Foreign heirs usually obtain the certificate of inheritance (mirasçılık belgesi) from a Civil Court of Peace, because notaries cannot issue it when it is requested by foreigners. The inheritance and transfer tax return is due within 4, 6 or 8 months of the death depending on where the death occurred and where the heirs are. Renunciation must be declared to the court within 3 months.

Which law applies when a foreigner dies with assets in Turkey?

Article 20 of the Turkish Code on Private International and Civil Procedure Law (Law No. 5718, known as MÖHUK) sets the basic rules:

• General rule: succession is governed by the national law of the deceased.
• Immovables in Turkey: Turkish law applies to real estate located in Turkey, regardless of the deceased's nationality.
• Opening, acquisition and partition of the estate: these are governed by the law of the country where the estate is located.
• Heirless estates: an estate located in Turkey with no heirs passes to the Turkish State.

So if a British, German or Russian citizen leaves a flat in Istanbul and savings abroad, the flat is distributed under Turkish inheritance rules, while other assets may follow the deceased's home-country law. This split can produce different results for the same family, which is why it is worth reviewing the whole estate before taking any step. Disputes about succession are heard by the court of the deceased's last domicile in Turkey or, if there was none, by the court where estate assets are located (MÖHUK art. 43).

Who are the legal heirs under Turkish law?

The Turkish Civil Code (TMK) uses a system of "parentelae" (zümre):

• First rank: the deceased's descendants (children, and grandchildren in place of a predeceased child). Children inherit equally.
• Second rank: if there are no descendants, the parents and their descendants (siblings, nieces and nephews).
• Third rank: if there are none of the above, the grandparents and their descendants.

The surviving spouse inherits alongside these groups: one quarter of the estate with descendants, one half with the parents' group, three quarters with the grandparents' group, and the whole estate if none of them exist (TMK art. 499). Adopted children inherit like biological children. You can make a first estimate with our inheritance share calculator, and read more about distribution in our article on how an estate is divided.

Reserved shares (saklı pay)

Turkish law limits the freedom to dispose by will. Descendants are entitled to half of their statutory share, each parent to a quarter of theirs, and the surviving spouse to the full statutory share when inheriting with descendants or parents (three quarters otherwise). Since the 2007 amendment (Law No. 5650), siblings no longer have a reserved share. If a will or lifetime gifts violate these shares, the affected heirs may bring a reduction action (tenkis davası).

Can a foreign heir inherit property in Turkey?

Yes. Under Article 35 of the Land Registry Law (Tapu Kanunu, No. 2644), foreign nationals may acquire real estate in Turkey within legal limits, and the reciprocity requirement was removed from this article in 2012. The Land Registry (Tapu ve Kadastro) treats transfers to foreign heirs in the same way as transfers to legal heirs, on presentation of a certificate of inheritance.

There is one important exception. If the inherited property falls outside the limits of Article 35 (for example, in a military or security zone, or above the area limits), the law requires it to be liquidated: if the owner does not sell it within a period set by the Ministry of Treasury and Finance (not exceeding one year), it is liquidated and the proceeds are paid to the heir. For general rules on foreign ownership, see our page on buying property in Turkey as a foreigner.

Certificate of inheritance (mirasçılık belgesi)

The certificate of inheritance, sometimes called "veraset ilamı", lists the heirs and their shares. It is required by the Land Registry, banks and the tax office. Under the Civil Code it can be issued by a Civil Court of Peace (Sulh Hukuk Mahkemesi) or by a notary. However, Article 71/B of the Notaries Law states that a notary cannot issue it if the matter requires a court hearing, if the civil registry records are insufficient, or if the certificate is requested by foreigners. For this reason, foreign heirs usually apply to the court. A foreign certificate of inheritance is generally not accepted on its own by Turkish authorities; whether a recognition procedure or a new Turkish certificate is the better route depends on the case. Details are on our certificate of inheritance page.

Renouncing the inheritance

If the estate carries debts, heirs can renounce it. Renunciation must be made within three months, generally starting from the date the legal heir learned of the death (TMK art. 606), by an oral or written, unconditional declaration to the Civil Court of Peace (TMK art. 609). An estate is deemed renounced if the deceased was clearly or officially insolvent at the time of death. See our guide on how to renounce an inheritance.

Inheritance and transfer tax (Veraset ve İntikal Vergisi)

Property in Turkey passing by inheritance is subject to inheritance and transfer tax (Law No. 7338). The return is filed with the tax office within the periods set in Article 9:

The tax is paid in two equal instalments each May and November over three years. Exemption amounts and rate brackets are updated every year, so please check the current figures with the Revenue Administration (GİB) or ask us. Inherited real estate can be registered in the heirs' names before the tax is assessed, but it cannot be sold or mortgaged until the tax attributable to it is paid and the tax office issues a clearance letter (ilişik kesme belgesi).

Wills made abroad and Turkish wills

Turkey is a party to the 1961 Hague Convention on the form of testamentary dispositions, and MÖHUK art. 20 also accepts a will that complies with the form required by the deceased's national law. A will made abroad can therefore be formally valid in Turkey, although it must still respect Turkish reserved shares for Turkish real estate. In practice it is generally opened (vasiyetnamenin açılması) by a Turkish Civil Court of Peace before it is relied on. Foreigners who own property in Turkey may also make a Turkish official will (resmi vasiyetname) before a notary with two witnesses.

Step by step: from death to sale

Bank accounts of the deceased

Turkish banks generally block the accounts once notified of the death and release funds to the heirs on the basis of a certificate of inheritance, usually together with the tax office documents. Safe deposit boxes may only be opened in the presence of a tax office official or after a determination by the Civil Court of Peace (Law No. 7338, art. 23).

Handling everything from abroad

Foreign heirs do not have to travel to Turkey. A power of attorney can be signed at a Turkish consulate, or before a local notary and then apostilled and accompanied by a sworn Turkish translation. With this, a lawyer in Turkey can apply for the certificate, file the tax return and complete the Land Registry steps. You can learn more about our legal services in English and our wider inheritance law practice.

If you have inherited property in Turkey, our office can review your documents and explain the steps in English. Please contact us to arrange a consultation.

This page provides general information and is not legal advice. Each estate depends on its own facts and the applicable law.