Inheritance Law for Foreigners with Property in Turkey

As the number of foreign nationals who have acquired real estate, opened bank accounts, or started businesses in Turkey grows, inheritance proceedings following a death come up more frequently. A foreigner's assets in Turkey sit at the intersection of home-country law and Turkish law, creating a complex process for heirs. The experience of our Antalya law firm in handling foreign inheritance files over many years forms the foundation of this guide.

Which Law Applies?

When the inheritance of a foreigner's assets in Turkey is at issue, the question of which country's law applies is important. Under Turkish private international law:

• For movable assets, the deceased's last national law (the law of their citizenship) applies as a rule,
• For immovable assets, the law of the place where the property is located — namely Turkish law — applies.

Accordingly, the inheritance of a foreigner who owned real estate in Turkey is subject to Turkish law for the property aspect, while home-country law applies to bank accounts and other movable assets.

General Structure of Turkish Inheritance Law

Turkish inheritance law fundamentally rests on the following principles:

1. Statutory Heirs

The deceased's statutory heirs are:

• First degree: The deceased's descendants (children, grandchildren),
• Second degree: Mother and father, siblings,
• Third degree: Grandparents and their descendants,
• In the absence of all the above, the state.

The spouse shares as a co-heir with other heirs; the spousal share varies depending on which other heirs are present.

2. Reserved Share (Mahfuz Hisse)

Under Turkish law, certain heirs hold reserved shares: children, the spouse, and — under specific conditions — parents. A reserved share cannot be reduced even by will; if it is infringed, a reduction lawsuit can be filed to protect it.

3. Will

The deceased may, within the limits of reserved shares, freely distribute the remainder of the estate through a will. For a will to be valid under Turkish law, the following are required:

• It must be drawn up in one of the recognised forms — handwritten will, official will, or oral will,
• It must comply with the applicable formality requirements,
• The testator must have had capacity at the time of execution.

Validity of a Foreign Will in Turkey

A will drawn up abroad, to be effective in Turkey:

• Is recognised as formally valid if it was drawn up in compliance with foreign law,
• Must not produce outcomes contrary to Turkish public order,
• Requires either a recognition process or a certificate of inheritance process in Turkey before it can be applied.

The effect of a foreign will on Turkish real estate is limited, because Turkish law subjects real estate inheritance to Turkish law.

Certificate of Inheritance

The first step in distributing an inheritance is obtaining a certificate of inheritance. This court or notary document:

• Identifies who the heirs are,
• Determines the heirs' proportionate shares.

In Turkey, a certificate of inheritance can be obtained from:

• The Civil Court of Peace,
• A Notary.

For foreign heirs, a notary certificate of inheritance is often the faster route; however, a court application is mandatory in contested situations.

Documentation Requirements for Foreign Heirs

Documents that foreign heirs must provide in their application include:

• Apostilled death certificate (if the deceased died abroad),
• Civil registry records in Turkey (for a Turkish-citizen deceased),
• Apostilled family-relationship documents (parent-child relationship, marriage certificate, etc.),
• Sworn Turkish translations of all documents,
• Heirs' identity documents and Turkish tax numbers.

The most challenging stage is documenting family relationships that were established abroad without any Turkish registration — in particular, older marriages and births.

Transfer Procedures

After obtaining the certificate of inheritance:

1. Title Transfer

For real estate in Turkey, the transfer is conducted at the Land Registry Directorate. The heirs become co-owners in the title register in their respective shares. At this stage:

• The certificate of inheritance is presented,
• Inheritance and transfer tax is paid,
• Title fees are paid.

2. Bank Accounts

Heirs can access the deceased's bank accounts on the basis of the certificate of inheritance. Banks typically request:

• The certificate of inheritance,
• The inheritance and transfer tax receipt,
• A signed instruction carrying the signatures of all heirs.

3. Company Share Transfer

If the deceased held shares in Turkish companies:

• Shares are transferred to the heirs through the company's general assembly process,
• Inheritance provisions in the articles of association take precedence,
• The transfer is relatively straightforward in joint stock companies,
• The approval of the remaining partners may be required in limited liability companies.

4. Vehicles and Other Assets

Separate transfer procedures are required for traffic-registered vehicles, personal chattels, and works of art.

Inheritance and Transfer Tax

In Turkey, inheritance and transfer tax is levied on the gratuitous transfer of an estate. The tax:

• Is calculated on the value passing to each heir's share,
• Is applied at a progressive rate depending on the heir's relationship to the deceased and the value transferred,
• Has specific exemptions.

For foreign heirs, any inheritance tax obligation in the home country must also be considered; a double-taxation issue may arise.

Inheritance Distribution

Where there are multiple heirs, distribution can be achieved in two ways:

Agreed Distribution

Heirs may enter into a distribution agreement by mutual consent. The agreement must be in writing; if it covers real estate, it must be drawn up before a notary. Agreed distribution is the faster and lower-cost route.

Court Distribution

If the heirs cannot agree, a distribution lawsuit is filed. The court:

• Examines the composition of the estate,
• Commissions expert valuations,
• Determines the distribution or, if partition is not practicable, orders a sale.

The outcome obtained through litigation is typically less satisfactory for all heirs than an agreed distribution; settlement should therefore always be the first priority.

Practical Recommendations for Foreign Heirs

1. Start apostille and translation processes early — these can take several months.
2. Plan tax obligations in the home country and Turkey together.
3. Obtain an expert valuation before paying inheritance and transfer tax — a high declared value cannot be reduced later.
4. Maintain communication with other heirs — a distribution agreement is significantly faster than court proceedings.
5. Seek professional support — foreign inheritance files are a technically demanding area.

Legal Support

For foreign heirs with assets in Turkey, MONA HUKUK in Antalya manages the full process: certificate of inheritance, transfer transactions, distribution agreements, and — where necessary — distribution litigation. From coordinating all formalities including apostille and translation to representing heirs before Antalya land registry offices, banks, and tax authorities, we aim to ensure that foreign heirs gain full access to their rights in Turkey.

Contact us at contact@monahukuk.com or call +90 (242) 606 14 32 to schedule a consultation in Antalya.