Inheritance Laws for Foreigners Owning Property in Turkey (2025)

Inheritance Laws for Foreigners Owning Property in Turkey (2025)

For foreign nationals who own property in Turkey, understanding the country’s inheritance laws is essential for proper estate planning and for ensuring that their assets are transferred to their rightful heirs. While the legal process can be complex, it is governed by a clear set of rules that prioritize the principle of “lex rei sitae” (the law of the place where the property is located). This comprehensive guide, updated for 2025, provides a clear overview of Turkish inheritance law as it applies to foreigners.

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The Fundamental Principle: Turkish Law Applies to Immovable Property

The most important rule to remember is that Turkish law governs the inheritance of all immovable property (real estate, land, etc.) located in Turkey, regardless of the deceased person’s nationality. This means that even if a foreigner’s will is valid in their home country, it must still be recognized and enforced by a Turkish court to be legally binding for Turkish real estate. For movable assets (bank accounts, vehicles, etc.), the inheritance laws of the deceased person’s country of nationality will generally apply.

The Heirs: Legal and Testate Succession

Turkish inheritance law, under the Turkish Civil Code, specifies who is entitled to inherit property.

• Legal Heirs (Yasal Mirasçılar): If a foreigner does not have a will, their Turkish assets will be distributed according to the legal order of succession. The law prioritizes direct relatives in a specific hierarchy:
  1. Children and Spouse: The surviving spouse inherits a portion, and the children share the rest equally.
  2. Parents: If there are no children, the parents and spouse inherit.
  3. Grandparents and Spouse: If there are no children or parents, the grandparents and spouse inherit.
  4. Surviving Spouse Only: If there are no other heirs, the spouse inherits the entire estate.
• Testate Succession (Miras Bırakanın Vasiyeti): A foreigner can create a will (vasiyetname) to determine how their Turkish assets will be distributed.
  • Validity of Foreign Wills: A will made outside of Turkey will be recognized by Turkish courts if it is properly authenticated and legalized (e.g., via apostille) and then translated and notarized in Turkey.
  • Reserved Portions: Turkish law protects the inheritance rights of certain close relatives (children, parents, spouse) by assigning them a “reserved portion” (saklı pay) of the inheritance. This portion cannot be excluded from the will.

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The Legal Process: From Death to Ownership

The process for heirs to claim and transfer inherited property in Turkey involves several key steps.

Step 1: Obtaining a Certificate of Inheritance

• Court Application: Heirs must file a petition with a Turkish Civil Court of Peace (Sulh Hukuk Mahkemesi) to obtain a Certificate of Inheritance (Veraset İlamı). This document legally identifies the rightful heirs and their respective shares.
• Required Documents: Foreign heirs must submit officially translated and authenticated documents, such as the deceased’s death certificate, proof of kinship (birth and marriage certificates), and a copy of their passport.

Step 2: Paying Inheritance Tax

• Tax Liability: The inheritance of assets in Turkey, including real estate, is subject to a progressive Inheritance and Transfer Tax (Veraset ve İntikal Vergisi). The tax rate ranges from 1% to 10% and is based on the value of the inherited asset.
• Payment Deadline: Heirs who are Turkish residents have four months to declare and pay the tax. Heirs living abroad have six months.

Step 3: Registering Ownership at the Title Deed Office

• Final Transfer: Once the Certificate of Inheritance is obtained and the inheritance tax is paid, the heirs must apply to the Land Registry and Cadastre Directorate (Tapu Müdürlüğü) to officially register the property in their names. This process updates the title deed (Tapu) to reflect the new ownership.

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Expert Insight from an Istanbul Lawyer

Navigating Turkish inheritance law without professional guidance can lead to significant delays and legal complications.

• Professional Legal Counsel: Working with an Istanbul expert lawyer specializing in inheritance law is highly recommended. A lawyer can handle all the bureaucratic procedures on your behalf, from filing the court petition to managing the tax payments and the final title transfer.
• Will and Estate Planning: For a foreign property owner, it is highly advisable to draft a Turkish will to ensure their wishes are legally and effectively carried out. A lawyer can help draft a will that complies with both Turkish and international legal principles.
• Preventing Disputes: An attorney can also help prevent potential disputes among heirs by clearly defining the division of assets according to Turkish law and the deceased’s will.

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