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 in case of death come up more frequently. A foreigner's assets in Turkey form an intersection between home-country law and Turkish law, creating a complex process for heirs. The experience of our Antalya law firm following foreign inheritance files for years forms the foundation of this guide.

Which Law Applies?

When 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 (citizenship) applies as a rule,
• For immovable assets, the law of the place where the property is located, namely Turkish law, applies.

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

General Structure of Turkish Inheritance Law

Turkish inheritance law fundamentally rests on the following principles:

1. Statutory Heirs

Deceased's statutory heirs:

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

The spouse, as heir, shares with other heirs; the share varies based on which heirs share.

2. Reserved Share (Mahfuz Hisse)

Under Turkish law, reserved-share heirs exist: children, spouse, and under specific conditions parents have reserved shares. This share cannot be reduced even by will; otherwise, reduction lawsuit is filed to protect the reserved share.

3. Will

The deceased may, beyond reserved shares, freely distribute the inheritance through a will. For a will to be valid under Turkish law:

• It must be drawn up in one of forms — handwritten will, official will, or oral will,
• Must comply with formality requirements,
• Deceased's capacity must have been established

are required.

Validity of Foreign Will in Turkey

A will drawn up abroad, in Turkey:

• Is recognised as formally valid if formally drawn up under foreign law,
• Content must not be contrary to Turkish public order,
• For application, one of recognition or certificate of inheritance processes in Turkey must be conducted.

The effect of foreign will on Turkish real estate is limited; because Turkish law makes real estate inheritance subject to Turkish law.

Certificate of Inheritance

The first step for inheritance distribution is obtaining a certificate of inheritance. Certificate of inheritance:

• Identifies who the heirs are,
• Determines heirs' share ratios

is a court or notary document. In Turkey, a certificate of inheritance can be obtained from:

• Civil Court of Peace,
• Notary.

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

Documentation Requirements for Foreign Heirs

Documents foreign heirs must submit in application:

• Apostilled death certificate (if died abroad),
• Civil registration in Turkey (for Turkish-citizen deceased),
• Apostilled family-tie documents (parent-child relationship, marriage, etc.),
• Sworn Turkish translation of all documents,
• Heirs' identity documents and tax number.

The most challenging stage is documenting family ties born abroad without Turkish registration; particularly old marriages and births.

Transfer Procedures

After obtaining certificate of inheritance:

1. Title Transfer

For real estate in Turkey, transfer transaction is conducted at land registry directorate. Heirs become co-owners in title in their share ratios. In this stage:

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

2. Bank Accounts

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

• Certificate of inheritance,
• Inheritance and transfer tax receipt,
• Instruction containing all heirs' signatures.

3. Company Share Transfer

If deceased held shares in Turkish companies:

• Shares are transferred to heirs via company general assembly process,
• Inheritance arrangements in articles of association apply first,
• Inheritance share transfer is relatively easy in joint stock companies,
• Other partners' approval may be needed in limited companies.

4. Vehicle and Other Assets

Separate transfer transactions are conducted for traffic-registered vehicles, common items, art works.

Inheritance and Transfer Tax

In Turkey, inheritance and transfer tax is paid for free transfer of inheritance. Tax:

• Calculated on value falling to heir's share,
• Tax rate is progressive based on heir's relation to deceased and value transferred,
• Specific exemptions exist.

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

Inheritance Distribution

When there are multiple heirs, distribution is done in two ways:

Agreed Distribution

Heirs may make distribution agreement by mutual agreement. This agreement must be in writing; if it includes real estate, must be drawn up by notary. Agreed distribution is fast and low-cost route.

Court Distribution

If heirs cannot agree, distribution lawsuit is filed. Court:

• Examines inheritance,
• Receives expert reports,
• Determines distribution or may proceed to monetisation through sale.

The result obtained in lawsuit is often less satisfactory for all heirs than agreed distribution; therefore, settlement should be prioritised.

Practical Recommendations for Foreign Heirs

1. Start apostille and translation processes early — these can take months.
2. Plan tax obligations in home country and Turkey together.
3. Get expert appraisal before paying inheritance and transfer tax — high declared value cannot be reduced later.
4. Maintain communication with other heirs — distribution agreement is faster than court.
5. Get professional support — foreign inheritance files are technical area.

Legal Support

For foreign heirs of assets in Turkey in Antalya, MONA HUKUK holistically manages certificate of inheritance, transfer transactions, distribution agreement, and where needed distribution lawsuit processes. From coordination of all formalities including apostille and translation, to representation before Antalya land registry directorates, banks, and tax offices included — we aim for complete access to foreign heirs' rights in Turkey.

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