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Turkish Civil Code · PIL Act art. 20

Inheritance in Turkey for Foreign Nationals

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When a person dies leaving assets in Turkey — an apartment on the coast, a share in a family building, a bank account — heirs living abroad face a system that does not simply accept the paperwork issued in their own country. The estate is administered under Turkish rules, before Turkish authorities, on Turkish documents. The good news: once the sequence is understood, nearly everything can be handled from abroad. This guide walks through that sequence.

Which Law Applies: the Split That Surprises Everyone

Turkish private international law (Act No. 5718, art. 20) splits an estate in two:

  • Immovable property located in Turkey — land, apartments, shares in buildings — is governed by Turkish inheritance law, whatever the nationality or residence of the deceased. Turkish courts have exclusive jurisdiction over it.
  • Movable assets — accounts, vehicles, company shares — are in principle governed by the national law of the deceased.

Under Turkish intestacy rules, the estate passes to statutory heirs by classes (descendants first, then parents and their descendants, then grandparents and theirs), with the surviving spouse taking a share that varies by class — one quarter alongside children, one half alongside the parents' class. Turkish law also protects certain heirs with reserved shares that a will cannot freely override for Turkish immovables.

Why Your Foreign Probate Document Is Not Enough

A German Erbschein, an English grant of probate, a French acte de notoriété — none of these has automatic effect in Turkey. To deal with Turkish assets, heirs need a Turkish certificate of inheritance (mirasçılık belgesi). Where the estate has a foreign element, the certificate is issued by a civil court (not a notary), on the basis of civil-status documents proving the family relationships.

Foreign documents feed into this process rather than replacing it: the death certificate and any foreign civil-status records are used with an apostille and a sworn Turkish translation. Recognising the foreign court decision in Turkey is sometimes an alternative, but obtaining the Turkish certificate directly is usually faster — see our recognition guide for when recognition is genuinely needed.

Foreign Heirs and Turkish Real Estate

A foreign heir inheriting Turkish real estate is subject to the same acquisition rules as a foreign buyer: nationality eligibility, military and special zone restrictions, and the statutory caps (see Buying Property in Turkey). Where the heir's nationality is not eligible to hold the particular property, the heir does not simply lose it: the property is sold and the proceeds are paid to the heir. Inheritance itself is not blocked — what is restricted is continued registered ownership.

The Deadlines That Matter

StepDeadline
Renunciation of the inheritance (estate insolvent or unwanted)3 months, generally from learning of the status as heir; declared to the Turkish court
Inheritance tax declaration — death and heirs in Turkey4 months from death
Inheritance tax declaration — death or heirs abroad6 months; 8 months where the death occurred in one foreign country and the heir lives in another
The renunciation deadline is the dangerous one. Heirs abroad often learn of Turkish debts late; missing the three-month window means the estate — including its debts — is deemed accepted. If the estate was clearly insolvent at the date of death, Turkish law offers a fallback (deemed renunciation), but relying on it means litigation. If in doubt, act within the three months.

Inheritance Tax

Turkey levies inheritance and gift tax at progressive rates — currently between 1 and 10 percent — above an exempt amount per heir that is adjusted annually. The tax is assessed on declared values, can be paid in instalments over several years, and must be cleared before inherited real estate can be sold. Compared with many European systems the burden is modest; the practical work is in the declaration and the valuation.

Handling an Estate from Abroad, Step by Step

  1. Collect the civil-status documents in your country: death certificate, proof of kinship or marriage; have them apostilled.
  2. Grant a power of attorney to a Turkish lawyer covering the certificate of inheritance, land registry transfer, tax filings and — if needed — express authority to renounce. See the power of attorney guide.
  3. Obtain the Turkish certificate of inheritance from the civil court; sworn translations are arranged in Turkey.
  4. File the inheritance tax declaration and register the transfer of title to the heirs at the land registry.
  5. Then decide freely: keep, rent out, sell, or partition. Where co-heirs cannot agree, Turkish law provides a judicial partition action in which the property is divided or sold at auction — a route of last resort, but an effective one.

Frequently Asked Questions

Is my foreign probate document (Erbschein, grant of probate) valid in Turkey?

Not directly. It has no automatic effect. For Turkish assets you need a Turkish certificate of inheritance issued by a Turkish civil court; your foreign documents are used as evidence, with apostille and sworn translation. Recognition of the foreign decision is possible in some cases but usually slower than obtaining the Turkish certificate directly.

Which law decides who inherits property in Turkey?

Turkish law, for real estate located in Turkey — regardless of the nationality of the deceased. Movables are in principle governed by the deceased's national law. The same estate can therefore be distributed under two different sets of rules.

Can I refuse an inheritance in Turkey, and is there a deadline?

Yes — within three months, declared to the Turkish court, generally counted from when you learned you are an heir. The declaration can be made by an attorney holding a power of attorney with express renunciation authority. After the deadline the estate, debts included, is deemed accepted.

Is there inheritance tax in Turkey?

Yes, at progressive rates currently between 1 and 10 percent above an annually adjusted exemption, payable in instalments. A declaration is required, with deadlines of four, six or eight months depending on where the death occurred and where the heirs live. The tax must be settled before inherited real estate is sold.

Related Guides

For an assessment of a specific estate, write to info@arifgolcan.av.tr with the death certificate, a list of the Turkish assets you know of, and the family situation; a written road map with deadlines is the usual first step.

This guide is provided for general information only and does not constitute legal advice. Deadlines, tax rates and exemptions change by legislation; verify the current position for your specific case before acting.