Inheritance Law in Turkey: A Guide for Foreign Heirs and Overseas Residents

When a family member passes away leaving a flat in Istanbul, a bank account in Turkey or a share in a family business, heirs living abroad often face an unfamiliar system in an unfamiliar language. The good news is that most steps can be completed without travelling to Turkey. This guide explains which law applies, who inherits, how a certificate of inheritance is obtained and how inherited property is transferred.

At a Glance

Succession to immovable property located in Turkey is governed by Turkish law, regardless of the deceased’s nationality.
A certificate of inheritance issued in Turkey is usually the first document required by the Land Registry and banks.
Heirs can reject an inheritance within three months, which matters where the estate carries debts.
Most procedures can be handled from abroad through a power of attorney.

Which law applies?

Under Turkish private international law (Law No. 5718), succession is governed by the national law of the deceased. There is one important exception: succession to immovable property located in Turkey is always governed by Turkish law. In practice, this means that a German or British citizen who owned an apartment in Turkey will have that apartment passed on according to Turkish rules on heirs and shares, even if the rest of the estate follows the law of their home country.

Bank deposits, vehicles and other movable assets in Turkey follow the general rule and are governed by the deceased’s national law. Where the deceased was a Turkish citizen, Turkish law applies to the entire estate.

Who inherits under Turkish law?

Where there is no will, Turkish law distributes the estate among statutory heirs in a fixed order, based on lines of kinship:

First line: the deceased’s children and, if a child has died, that child’s descendants.
Second line: if there are no descendants, the deceased’s parents and their descendants (siblings, nieces and nephews).
Third line: if neither of the above exists, the grandparents and their descendants.

The surviving spouse inherits alongside these lines. The spouse receives one quarter of the estate when sharing with descendants, one half when sharing with the parents’ line, and three quarters when sharing with grandparents. If none of these relatives exist, the spouse inherits the entire estate.

Wills and reserved shares

Turkish law recognises wills made before a notary, handwritten wills and, in exceptional circumstances, oral wills. A will made abroad is generally recognised as to its form if it complies with the law of the place where it was made or the testator’s national law, as Turkey is a party to the Hague Convention on the form of testamentary dispositions.

However, freedom of disposition is limited. Close relatives are entitled to reserved shares that cannot be taken away by will: descendants are entitled to half of their statutory share, each parent to a quarter of theirs, and the surviving spouse to a substantial portion depending on the other heirs. A will that infringes these shares can be challenged in court through an action for reduction.

The certificate of inheritance

The certificate of inheritance (mirasçılık belgesi) identifies the heirs and their shares. It is required by the Land Registry, banks and other institutions before any asset can be transferred. For Turkish citizens registered in the civil registry, it can often be issued by a notary. Where the deceased or the heirs are foreign nationals, it is usually obtained from the civil court of peace.

The court will typically require the death certificate, documents proving the family relationship (birth and marriage certificates) and, where applicable, the will. Foreign documents must be apostilled or legalised and accompanied by sworn Turkish translations. A certificate of inheritance issued abroad is generally not sufficient on its own for transfers at the Turkish Land Registry.

Start by collecting the civil status documents. Missing or inconsistent records abroad, such as different spellings of names, are the most common cause of delay.

Transferring inherited property

Once the certificate of inheritance has been issued, the heirs can register the inherited property in their names at the Land Registry. Until the estate is divided, the heirs hold it in joint ownership, which means that decisions such as selling or renting the property generally require their agreement.

The heirs may then divide the estate by a written partition agreement or, if they cannot agree, apply to court for the partition of the property, which may lead to a sale by public auction. Agreeing a partition early is usually faster and preserves the value of the property.

A foreign heir who does not meet the conditions for owning real estate in Turkey, for example because the property is in a restricted zone, may be required to transfer the inherited share to an eligible person. The general rules on foreign ownership are explained in our guide to buying property in Turkey as a foreigner.

Debts and rejecting the inheritance

Heirs take over not only the assets but also the debts of the deceased. An heir who does not wish to accept an over-indebted estate can reject the inheritance before the civil court of peace, generally within three months of learning of the death and of their status as heir. Where the estate is clearly insolvent, rejection is presumed. Heirs living abroad should seek advice promptly, as the deadline is short.

Inheritance tax

Assets in Turkey that pass by inheritance are subject to Turkish inheritance and gift tax. Heirs must file an inheritance tax return with the competent tax office within statutory deadlines, which are longer where the heirs live abroad. Exemption amounts are updated every year and progressive rates apply above them. The tax is usually paid in instalments, and the Land Registry and banks generally require proof of filing before completing a transfer.

Heirs who are tax resident in another country should also check whether their home country taxes the inheritance and whether a credit is available for the tax paid in Turkey.

Handling the process from abroad

Most steps can be completed without travelling to Turkey. Heirs can grant a power of attorney at a Turkish consulate, or before a notary in their country of residence with an apostille and a sworn translation. The scope of the power of attorney should clearly cover the court proceedings, the tax filing, bank transactions and the transfer or sale of property.

Former Turkish citizens who hold the Blue Card generally enjoy the same rights as Turkish citizens when inheriting and owning property in Turkey.

How we can help

We regularly act for heirs living abroad. We obtain the certificate of inheritance, prepare and file the inheritance tax return, release bank deposits, register inherited property, negotiate partition agreements between heirs and, where necessary, represent clients in partition and reduction proceedings.

This article provides general information on Turkish law as at the date of publication and does not constitute legal advice. Rules, thresholds, fees and deadlines change from time to time; please seek advice on your specific circumstances before acting.