A Foreign Heir’s Transfer of Title in the Land Registry in Türkiye: Application, Documents, Restrictions and Registration

When a foreign heir takes over immovable property in Türkiye, inheritance, the transfer of title in the land registry and a foreigner’s ability to retain the property are separate matters. Turkish law applies to the inheritance of immovable property located in Türkiye. In addition, the restrictions on the acquisition of immovable property by foreigners, the date of death and the nature of the property are examined. A certificate of inheritance alone does not show that all of these conditions are met. [1] [2]

Acquiring the inheritance and transfer of title in the land registry are different

Under Turkish law, an inheritance opens upon death and the heirs acquire it by operation of law. That the immovable property still appears in the land registry in the name of the decedent does not mean that the right of inheritance never arose. However, for dispositions, registration and completion of the records are required. A transfer-of-title entry is not the same transaction as a sale or a gift. [3]

Where there are several heirs, joint ownership generally applies. The indication of share ratios in the land registry does not mean in every case that a transition to independent co-ownership in shares has occurred. That one heir can file a transfer application is different from being able to sell the house alone. A sale requires the appropriate consent of all rights holders or another valid legal basis.

Which certificate of inheritance can be used?

A usable certificate of inheritance obtained in Türkiye, or a foreign document evaluated under Article 37 of the Land Registry Law (Tapu Kanunu), forms the basis of the transfer. The conformity of the shares stated in a foreign document with the immovable property in Türkiye is examined. The mere presence of an apostille and a translation is not a guarantee of automatic registration. [2]

In a will, the wording “let all my property go to my spouse” and the leaving of only a specific apartment may not have the same legal nature. The path to be followed by an appointed heir and by the beneficiary of a specific bequest differs. Whether a transfer of title or the execution of the will is to be carried out should be determined from the content of the document, not from its heading. [3]

Application documents and order of procedure

Even if the application is initiated through the electronic system, the requirements as to representation, identity and signature continue to apply. Documents tied to the nature of the property, such as DASK, and the manner in which a foreign document is accepted are checked for the specific transaction. Fees are calculated according to the official tariff on the date of the transaction; it is not assumed that a transfer of title carries the same fee as a sale.

Transfer, division and sale are three separate land registry transactions

Acquiring the inheritance upon death does not mean that the owner field in the register is updated automatically. The transfer of title is the reflection of the heirs’ status in the register. Division determines which asset is allocated to which heir; a sale is the transfer of the asset for a price. The intent and documents required for these transactions differ. That one heir can file a transfer application does not show that there is authority to sell the shares of the others. [3]

The rule of acquisition without registration in Article 705 of the Turkish Civil Code (TMK) and the registration requirement for dispositions must be read together. When a certificate of inheritance is obtained, an important step is completed with respect to the proprietary right; but for a sale to be possible, the owner, share and restriction entries in the register must be examined. The transfer of an inheritance share to another person is also not the same transaction as the direct sale of a particular immovable property; the form and consequences under Article 677 of the Civil Code are assessed separately.

How is a foreign heir’s ability to acquire the property examined?

Citizenship, location of the property and basis of acquisition

The regime for acquisition by foreign natural persons under Article 35 of the Land Registry Law is addressed together with the heir’s citizenship and the characteristics of the specific property. The area, location and special-legislation restrictions on foreigners’ acquisition of immovable property are important for the legal acquisition of the inheritance and, where necessary, for the outcome of statutory liquidation (tasfiye). Both extreme approaches are wrong: that every foreign heir can retain the property unconditionally, and that no foreigner can become an heir. [2]

The date of death is especially important in the examination. Today’s provisions are not automatically applied to an inheritance opened in earlier years. The context of the decision of the 7th Civil Chamber of the Court of Cassation (Yargıtay 7. Hukuk Dairesi), E. 2024/4288, K. 2024/5906, which involves old deaths and historical acquisition conditions, must therefore be preserved. Reducing the decision to the sentence “foreigners can inherit” or “reciprocity is required” overlooks the law of the case as it stood at the relevant time. [4]

The Blue Card (Mavi Kart) and Turkish citizenship are distinguished separately

The legal status of a Blue Card holder should not be treated as the same as that of an ordinary foreign citizen. The preservation of rights under Article 28 of Law No. 5901 and the exceptions must be verified with documents. For a dual citizen who also holds Turkish citizenship, the effect of Article 4 of the Law on Private International and Procedural Law (MÖHUK) is assessed separately. The file category must not be finalized by looking at the single citizenship seen in a passport. [6] [1]

How are obstacles in the land registry classified?

If the name and identity record of the decedent do not match the record of the land registry owner, it must first be shown that the same person is involved. By contrast, if the owner is correct but there is a mortgage or an attachment, the problem is not identity but the burden on the property. Usufruct, easement, family residence or an annotation of pending litigation are also examined according to their own legal effect. Not every encumbrance prevents the inheritance transfer in the same way; however, it may affect the price of a later sale and the buyer’s acceptance.

The difference between the apartment actually used and the independent unit in the land registry, and the incorrect description of a land share or a cooperative right as an “apartment title deed,” must also be investigated. A transfer of title does not by itself correct earlier register or zoning problems. The record to be delivered to the applicant should be presented not merely as a document bearing the applicant’s name, but together with an explanation showing the nature of the acquired right and the remaining encumbrances. [3]

How are tax and transaction costs distinguished?

Inheritance and transfer tax, the costs attached to the land registry transaction and the financial consequences of a later sale are separate items. Article 19 of the Inheritance and Transfer Tax Law (VİVK) regulates differently the tax conditions for the registration of the inheritance transfer and for a later transfer or establishment of a real right. The security option permitted by the law must also be taken into account. The general statement “all instalments must first be completed, and only then can the land registry be approached” is not correct. [5]

Falling under a tax exemption is also not the same as the land registry transaction being free of expense. Revolving-fund fees (döner sermaye) applicable on the application date, translation, documents and other expenses are checked separately. Announcing a fixed total cost for every file may conceal the number of properties and the need for foreign documents. The attorney’s fee in the fee agreement is not an official fee or tax.

The path to follow in the event of rejection, delay or possible liquidation

The rejection letter establishes the reason the transaction could not be carried out. Completing documents, correcting the register, the foreign acquisition regime or a court dispute require different solutions. An administrative application and a lawsuit concerning an ownership dispute may not be subject to the same authority and time limit. Re-filing the application does not by itself renew the existing time limit for filing the action. The date of notification of the written decision and, if any, the legal remedy indicated are separately recorded.

Where the acquisition cannot be retained and statutory liquidation arises, the aim for the rights holder may be not to retain the property unconditionally at all costs, but to preserve its economic value through the correct procedure and without loss of rights. The ground for liquidation, the time given, the valuation and the sale procedure must be examined on the specific transaction. In this process, no hasty sale to a third party should be made without a plan for the correct tax and for the collection of the price. [2]

Checks after registration and an illustrative example

In a hypothetical example, suppose two heirs hold rights in an apartment; one lives abroad and the other files the transfer application. The reflection of the inheritance community (miras ortaklığı) in the register does not mean that the applicant can sell the apartment alone. The joint intent and representation required for division or sale are secured separately. A mortgage on the property also does not disappear merely because of death.

At the end of the transaction, the current land registry record, the correct identity and share information, the type of ownership and the continuing encumbrances are checked. Municipal property tax notifications, rental management and inheritance tax instalments are monitored separately. Making the transfer entry does not mean that these ancillary obligations have been completed.

Turkish court review of a foreign certificate of inheritance

Article 37 of the Land Registry Law makes the transfer of title for a foreign natural person dependent on either a certificate of inheritance issued by a court of the Republic of Türkiye, or a document issued by a competent foreign authority whose conformity with Turkish succession procedure has been certified by a Turkish court. An apostille is not a decision confirming that the heirs and shares conform to Turkish law. Verifying the source of a document and its ability to serve as a basis for the transfer of title to immovable property in Türkiye are separate stages. Land Registry Law, Article 37

For example, where a document issued in a foreign country names only the surviving spouse as heir, it may nevertheless be possible that the children are also rights holders with respect to the immovable property in Türkiye. This is not a problem of translating a document. Family records, the date of death, marriage and parentage are assessed together with the Turkish inheritance provisions that apply. Because the foreign document is headed “certificate of inheritance” (veraset ilamı), not every share stated in it can be transferred unchanged to a Turkish title deed.

In the application, the completeness of the list of rights holders is checked first. If some of the heirs later died, their heirs and the passing of shares are also determined. In a file involving several deaths, a separate legal assessment may be needed for each death. The list of those who have granted a power of attorney does not take the place of the persons determined in the certificate of inheritance to be rights holders; authority of representation completes the review of entitlement.

How do the area and liquidation rules apply in an inheritance?

Thirty hectares and the district surface-area limit

Article 35 of the Land Registry Law contains, with respect to the total area of the immovable properties and the independent and permanent limited rights in rem of foreign natural persons, the criteria of thirty hectares per person nationwide and ten percent of the surface area of the district that is subject to private ownership. The President has the authority to increase the per-person amount up to twice that figure and to introduce different restrictions. These figures alone do not mean permission to acquire; country, place, nature and special-legislation conditions are examined together. Land Registry Law, Article 35

For properties that fall outside the limits when acquired through inheritance, the statutory liquidation provision may come into play. For this reason, the heir’s status and the possibility of retaining the property in kind must be explained separately. In particular, the total of properties in different districts, the property shares and the person’s earlier acquisitions are shown together in the file. The calculation and conformity are completed by the land registry office’s examination of the specific records and of the country.

The liquidation period is not an automatic one year running from death

The law provides for a period not exceeding one year to be given by the administration for the owner to liquidate the property concerned. This wording does not mean that every foreign heir must sell the house within one year from death. First, the ground for liquidation, the act of the competent authority and the notified period must be determined. The conversion into money of a property that is not liquidated by its owner within the time, and the payment of the proceeds to the rights holder, are part of the statutory consequence. Land Registry Law, Article 35

If a liquidation notice is received, the economic consequence is examined as well as the legal basis: the current value of the property, the debts on it, possible sale costs and to whom the price is to be paid are clarified. If the unlawfulness of the administrative act is to be alleged, the appropriate legal route is chosen separately. It should not be assumed that re-submitting a document automatically stops an existing time limit for objection or action.

Is the two-year transfer provision a time limit for bringing an action (hak düşürücü süre)?

Under Supplementary Article 1 of the Land Registry Law, if an inheritance transfer has not been made within two years at the latest from death, the land registry directorate may apply to the courts for a certificate of inheritance to be issued and may update the record as joint ownership. The passing of two years does not mean that the heir’s immovable property automatically passes to the Treasury (Hazine). The provision aims at updating the register. The periods provided for the tax return, for disclaimer of the inheritance or for certain actions are separate from this. Land Registry Law, Supplementary Article 1

For an heir abroad, the practical benefit of an early transfer is that rental management, municipal notifications, preparation for a sale and the correction of wrong register entries can be followed through a single file. Although postponing the transfer for years does not mean an automatic loss of the right, later deaths, name changes and lost family records can make the transaction more difficult.

Effect of the 2024 decision on file preparation

In the decision of the 7th Civil Chamber of the Court of Cassation dated December 23, 2024, E. 2024/4288, K. 2024/5906, inheritances opened in 1943 and 2003 and foreign certificates of inheritance were discussed. Besides having the earlier succession files obtained and the parties completely determined, the Chamber considered it necessary to investigate the state of reciprocity at the dates of death; it reversed the judgment rendered on an incomplete examination. This decision does not say that the old reciprocity condition applies to every foreign inheritance file today. Full text of the decision

In practice, appropriate preparation consists of gathering all dates in a single chronology: the death of each decedent, the issuance of the certificates of inheritance, earlier transfers and legislative changes. Applying the provision in force on the date of death of a later decedent to an earlier death may lead to a wrong conclusion on entitlement. Not only current passports but also records explaining the connection with the earlier files should be submitted to the court.

The delivery file showing the result of the application

The change of the land registry record into the heir’s name is the important outcome of the transaction. However, if the delivery file includes a continuing mortgage, uncollected rent, an open tax instalment or a liquidation review, these should also be shown separately. A rights holder living abroad should be able to monitor, through these records, which transaction has been completed and which matter is still being followed.

Conclusion

For a foreign heir, a successful transfer of title requires, in addition to registration with the correct documents and shares, clarity as to the acquisition conditions and the subsequent obligations. At the end of the transaction, the new land registry record, the annotations, the tax and, if any, the liquidation status should be checked together.

Related articles: Sale of an inherited home from abroad; Transfer of an inherited vehicle; Death under the private pension system (BES) and payment to the beneficiary; Estate procedures without coming to Türkiye, and power of attorney; A foreign heir’s certificate of inheritance; The effect in Türkiye of a foreign certificate of inheritance; Dissolution of co-ownership in inherited immovable property; How Is the Rental Income from an Inherited Home Received?

Frequently Asked Questions

Must all heirs file the transfer application?

The transfer application and the authority to sell are separate; although the application can proceed through one heir, the joint intent required for dispositions is also sought separately.

Is a transfer of title considered a sale?

No. Registration of an inheritance and a sale are different legal and financial transactions.

Is the price paid to a foreign heir if liquidation is applied?

Within the framework of statutory liquidation, payment of the price to the rights holder comes into play; the specific conditions are examined separately.

Is a mortgage cancelled by death?

No. Inheritance does not by itself remove valid real encumbrances.

Sources and legal bases

1. Law No. 5718 on Private International and Procedural Law (Milletlerarası Özel Hukuk ve Usul Hukuku Hakkında Kanun)
2. Land Registry Law No. 2644
3. Law No. 4721, Turkish Civil Code (Türk Medeni Kanunu)
4. Court of Cassation, 7th Civil Chamber, December 23, 2024, E. 2024/4288, K. 2024/5906
5. Law No. 7338 on Inheritance and Transfer Tax (Veraset ve İntikal Vergisi Kanunu)
6. Law No. 5901 on Turkish Citizenship (Türk Vatandaşlığı Kanunu)