Introduction

As a popular destination for foreign property buyers and investors, Turkey sees a growing number of inheritance cases involving foreign nationals. When a foreigner passes away while owning property or assets in Turkey, their heirs may need to navigate the Turkish inheritance process. This article provides a legal overview of how inheritance matters are handled for foreign nationals under Turkish law.

1. Applicable Law in Inheritance Cases

According to Article 20 of the Turkish International Private and Procedural Law (IPPL) No. 5718, the inheritance of a deceased person is governed by the national law of the deceased at the time of death. However, Turkish law governs immovable properties (e.g., real estate) located in Turkey, regardless of the deceased’s nationality.

📌 This means that while movable assets (such as bank accounts) may be subject to the law of the deceased’s country, immovable assets in Turkey will be subject to Turkish inheritance law.

2. Certificate of Inheritance (Veraset İlamı)

To initiate any inheritance procedure in Turkey, heirs must obtain a Certificate of Inheritance, which officially recognizes the heirs and their shares.

Foreign heirs can apply for this certificate from:

• A Turkish civil court of peace, or
• A notary public (only if all required documents are available and there’s no dispute).

If the deceased is a foreign national, an official death certificate, proof of kinship, and related documents (such as a will, if any) must be submitted with an apostille and translated into Turkish by a sworn translator.

3. Inheritance Tax

Heirs are subject to Inheritance and Gift Tax in Turkey. The rates vary from 1% to 30%, depending on the share and relationship to the deceased. The tax must be declared within 4 months (if the deceased passed away in Turkey) or 6 months (if abroad).

4. Real Estate Transfer to Heirs

After obtaining the Certificate of Inheritance and fulfilling tax obligations, heirs can apply to the Land Registry Directorate to transfer ownership of immovable property.

If heirs reside abroad, they may authorize a lawyer in Turkey through a power of attorney (with apostille and translation) to complete the process on their behalf.

5. Special Considerations for Foreign Nationals

• Some countries require probate proceedings before Turkish authorities accept a foreign will.
• Turkish law recognizes testamentary freedom, but also protects reserved shares for legal heirs.
• Reciprocity principle: Foreign nationals may inherit property in Turkey only if their home country grants similar rights to Turkish citizens.

• 6. Legal Assistance
• Due to the complexity and potential language barriers in inheritance proceedings, it is strongly advised that foreign heirs seek assistance from a qualified Turkish attorney. Legal representation can help ensure compliance with Turkish law, expedite the process, and prevent disputes.

• 7. Conclusion
• Inheritance procedures for foreigners in Turkey involve both international and domestic legal principles. While movable assets are usually subject to the deceased’s national law, Turkish law governs the transfer of immovable property located in Turkey. Heirs must comply with procedural and tax requirements to secure their rights.
• If you need assistance with an inheritance case in Turkey, our law firm is ready to guide you through every step with professionalism and care.