Drafting a Will in Turkey: Comprehensive Guide for Foreigners

For foreign nationals who own real estate, bank accounts, or business interests in Turkey, drafting a will is the most powerful way to ensure that their estate is distributed according to their own wishes. A well-drafted will:

• Removes uncertainties among heirs,
• Is an effective tool in inheritance tax planning,
• Helps avoid court litigation,
• Reduces uncertainty in cross-border inheritance proceedings.

This guide explains the process and key considerations for foreigners drafting a will in Turkey.

Will Types

Three types of wills are recognised under Turkish law:

1. Handwritten Will

A will written entirely in the testator's own handwriting, with a date and signature. Requirements:

• The entire will must be handwritten (not typewritten),
• The date and signature must be in the testator's own handwriting,
• The content must be clear and understandable,
• It may be in a foreign language; however, a sworn translation must be provided for application in Turkey.

The advantage of a handwritten will is that it is simple and low-cost; however, it is more vulnerable to future challenges (forgery claims, etc.).

2. Official Will (Notary Will)

A will drawn up before a notary or authorised official in the presence of two witnesses. Requirements:

• The testator states the will's content to the notary or official,
• The official records the will in writing,
• The will is read aloud before the testator and the two witnesses,
• The testator confirms the content and signs,
• The witnesses sign.

An official will is the safest type; it is extremely difficult to invalidate subsequently. It is the preferred method for foreigners.

3. Oral Will

This can only be used in extraordinary circumstances (war, epidemic, imminent danger of death, etc.). The testator states their wishes orally before two witnesses, who later reduce them to writing. It is rarely used under ordinary circumstances.

Preparing the Will's Content

A well-drafted will should include the following elements:

1. The Testator's Identity Information

Full name, date of birth, ID number, home-country citizenship, and last place of residence.

2. Identification of Heirs or Beneficiaries

Who is to receive what? Heirs must be clearly identified:

• Spouse,
• Children (which child receives which asset),
• Other relatives,
• Third parties or institutions (foundation, association, etc.).

3. Assets Subject to the Will

Which asset goes to whom is specified in detail:

• Real estate with title information,
• Bank account details (even if not fully itemised),
• Company shares,
• Works of art, collections,
• Other personal items.

4. Testamentary Dispositions

• Testamentary appointment — designation of a beneficiary for a specific asset or share,
• Legacy — a direction to pass a specific amount or item to a named person,
• Substitute heir designation — in case the person designated in first place predeceases the testator,
• Will executor — a person appointed to oversee execution of the will.

5. Date and Signature

The date of drafting and the testator's signature are mandatory.

Reserved Share (Mahfuz Hisse)

Under Turkish law, certain heirs are reserved-share holders:

• Children,
• Spouse,
• Parents (under specific conditions).

A reserved-share heir's entitlement is protected by law and cannot be eliminated by will. When a reserved share is infringed, the affected heir may file a reduction lawsuit to claim their right.

A foreign testator drafting a will must therefore respect the reserved shares; otherwise, a significant portion of the will may be subject to reduction.

Will Strategy for Turkish Assets

When a foreign national owns property in Turkey, two practical approaches exist for addressing that property in a will:

1. Will Specific to Turkey

A will covering only Turkish assets can be drawn up before a notary in Turkey. Advantages:

• Directly applicable in Turkey,
• No recognition process is needed,
• Formal compliance with Turkish law is guaranteed.

2. General Will (in Home Country)

A general will drafted under home-country law can also cover property in Turkey. In this case, for application in Turkey the following are required:

• Apostille or consular attestation,
• Sworn translation,
• A recognition decision by a Turkish court.

The lengthier process is the main practical disadvantage of this route.

The recommended approach is often separate wills for each country, each directly applicable within its own jurisdiction.

Storage and Notification

Once drawn up, a will:

• Can be deposited with a notary (an official will is already held by the notary),
• Can be entrusted to a trusted relative,
• Can be delivered to a lawyer.

Upon the testator's death, the will must be submitted to the civil court of peace, which must formally open it. At the opening, the heirs are heard and the will's validity is examined.

Objecting to a Will

Heirs may object to a will on the following grounds:

• Formal invalidity — failure to comply with the required formalities,
• The testator's incapacity — the will was drawn up at a time when the testator lacked capacity,
• Defect of will — fraud, duress, or mistake,
• Reserved share violation — pursued through a separate reduction lawsuit.

Formal challenges are brought through an invalidity lawsuit; reserved-share claims through a reduction lawsuit.

Revocation of a Will

The testator can revoke or change the will at any time during their lifetime:

• By drawing up a new will (the previous will is deemed cancelled),
• By physically destroying a handwritten will,
• For an official will, through a cancellation procedure at the notary.

Inheritance Contract: An Alternative Arrangement

Under Turkish law, an inheritance contract is a different disposition tool from a will. It is drawn up between the testator and the heir with mutual undertakings, and — unlike a will — cannot be unilaterally revoked. This contract:

• Must be drawn up before a notary,
• Creates a contractual arrangement concerning a specific asset or share,
• Is well suited to scenarios such as transferring a family business to the next generation.

A Will in Tax Planning

A will can be used effectively in inheritance and transfer tax planning:

• Within reserved-share limits, directing the estate to specific persons,
• Making donations to a foundation or charity (which may provide a tax advantage),
• Reducing the taxable estate through lifetime gifts.

Planning with professional accountant support can produce significant tax savings for heirs.

Legal Support

For foreigners with assets in Turkey in Antalya, MONA HUKUK provides careful legal support across every stage of the will-drafting process: from preparing the will's content to notary certification, coordinating with any home-country will, and inheritance planning where needed. A well-planned will is the most precious legacy you can leave to those you care about.

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