Living abroad does not remove the right to inherit in Türkiye; however, the applicable law and the document that can be used in Türkiye must be determined separately. Under Article 20 of Law No. 5718 on Private International and Procedural Law (MÖHUK), succession is in principle governed by the national law of the deceased; immovable property located in Türkiye is governed by Turkish law. The legal system of the country where the heir lives does not, on its own, replace this general rule.
The file examines the deceased's citizenship, date and last place of residence, the types of property in Türkiye, the will and any foreign certificates of inheritance together. An apostille on a foreign document does not mean that the document is automatically valid in Türkiye with all its effects. The formal usability of the document, its recognition and its use as the basis for a land registry or bank transaction are separate stages. Law No. 5718, Articles 2, 4, 20 and 43. This topic is examined in more detail in the article procedures for heirs with a Blue Card and dual citizens.
Turkish citizen living abroad and a foreign heir
Residence and citizenship are different connections
A Turkish citizen living in Germany who inherits in Türkiye and a German citizen who inherits in Türkiye do not involve the same foreign elements. If the deceased is a Turkish citizen, Turkish law is the starting point for the general inheritance status. The fact that heirs live in another country does not automatically subject their shares to that country's law.
If the deceased is a foreign citizen, however, the deceased's national law may come into play for movables in Türkiye, bank claims and other rights. Under Article 20(2) of Law No. 5718, the reference to the law of the country where the estate is located is also taken into account for the grounds for opening the succession, its acquisition and its partition. Therefore, it is not enough to resolve every question with the statement that "one law applies to all assets."
Multiple citizenship and the Blue Card
Under Article 4 of Law No. 5718, persons who hold more than one citizenship and who are also Turkish citizens are governed by Turkish law. For persons with multiple citizenships who do not hold Turkish citizenship, the law of the state with which they have the closest connection is considered. Loss or acquisition of citizenship and the status at the time of the event must be documented; a current passport alone may not show the status in the past.
The special rights of Blue Card holders and of persons who were born Turkish citizens and left Türkiye with a permit to give up their citizenship are examined separately. Treating these persons in every case as ordinary foreign acquirers of property, or treating them as if their Turkish citizenship continued, is not correct. The effects of citizenship status on inheritance status, property acquisition and document arrangements must be kept apart.
Applicable law for immovable property and bank accounts in Türkiye
Turkish law for immovable property
For immovable property in Türkiye, the special rule of Article 20(1) of Law No. 5718 applies. Therefore, the existence of different inheritance shares or a system of forced shares in foreign law does not automatically produce the same result for immovable property in Türkiye. The shares stated in a foreign will or certificate of inheritance may require a separate assessment of the part to which Turkish law applies.
It matters whether the asset is immovable and whether the claim relates directly to the property or to a share in a company. A share in a company that owns property in Türkiye is not directly the deceased's property merely because the company's property is immovable. The legal personality of the company and the legal nature of the share must be preserved. Correct classification of the assets is the first step of the applicable-law review.
Movables and claims
For bank accounts, vehicles, securities and claims, the deceased's national law and the other paragraphs of Article 20 of Law No. 5718 are considered together. The fact that a bank is located in Türkiye does not on its own show that Turkish law governs the entire inheritance relationship. In addition, the bank's payment procedures, tax obligations and local registration procedures may be subject to other rules. The inheritance steps for foreign heirs are summarized in the article inheritance transfer for foreigners and residents abroad.
Hypothetically, suppose a foreign citizen owns a house in Antalya and holds a bank deposit in Türkiye. For the property, the Turkish law rule is decisive, while for the deposit the foreign law may come into play as to the status of the heirs. This difference may make it problematic to apply a single rate, without distinction, to all asset types in the same certificate of inheritance. Relevant international agreements, if any, must also be examined. For examples from practice, the article transfer of inherited money abroad may also be read.
How is foreign law determined?
Under Article 2 of Law No. 5718, the judge applies ex officio the Turkish conflict-of-laws rules and the foreign law they designate. The judge may ask the parties for assistance. If the content of the designated foreign law cannot be determined despite all research, Turkish law applies. Turkish law should not be applied directly merely because translation is costly or the law is difficult to obtain.
The parties may submit the relevant foreign statute, its date of entry into force, an official source link and, where needed, an explanatory expert opinion. A foreign lawyer's report does not replace the court's assessment, but it can help establish the content. The decisive factors are the facts of the case, such as the date of death and the date of the disposition. It should not be assumed that a foreign regulation in force today applies unchanged to a death that occurred earlier.
Which court should be applied to in Türkiye?
The distinction between international jurisdiction and subject-matter competence
Under Article 43 of Law No. 5718, for inheritance-related lawsuits the basis is the deceased's last place of residence in Türkiye; where there is none in Türkiye, the place where the estate assets are located. However, this provision alone does not determine which type of court will hear each inheritance procedure. The rules on subject-matter competence are examined separately for certificates of inheritance, protection of the estate, reduction claims and recognition of foreign decisions.
The district where a person is registered in the population register and the last place of residence may differ. The presence of an immovable in Türkiye does not create unlimited jurisdiction for all independent claims. In particular, the special jurisdiction regime for recognition and enforcement under Article 51 of Law No. 5718 must not be confused with Article 43, which concerns the merits of an inheritance action.
Court of Cassation example: last place of residence in Germany
In decision E.2024/5225, K.2024/9010 of the 5th Civil Chamber of the Court of Cassation (Yargıtay 5. Hukuk Dairesi), dated November 25, 2024, a claim for delivery of an estate was examined where the last place of residence was in Germany. No last place of residence in Türkiye could be identified, and the estate assets were found in Burdur. Applying Article 43 of Law No. 5718, the Chamber designated the Burdur Civil Court of Peace (Burdur Sulh Hukuk Mahkemesi) as the court with jurisdiction.
The decision does not mean that the population register determines jurisdiction in every case. In the concrete case, the decisive factor was the location of the estate assets. This is a decision designating the court with jurisdiction; it is not a substantive decision on who the heirs are or what their shares are. Full text of the decision.
How is a foreign certificate of inheritance used in Türkiye?
The function of apostille and translation
An apostille facilitates the external verification of an official document, such as its signature, the capacity of the signatory and its seal, in countries and for documents where it applies. It does not mean that the inheritance shares stated in the document are correct for all assets in Türkiye, nor that the document is accepted as having the effect of a final judgment. Bilateral agreements or other certification procedures may also apply.
A Turkish translation is necessary in order to evaluate the document on its content; however, translation and certification do not change the legal nature of the document. A foreign court decision, a notarial deed, a population register record and a European Certificate of Succession are not the same type of document. The authority that issued the document, the effect it carries and the purpose for which it will be used in Türkiye must be clearly determined.
A new document request and recognition of a foreign decision
Requesting the issue of a certificate of inheritance in Türkiye and requesting recognition of a foreign court decision are different routes. For recognition, Articles 50 to 58 of Law No. 5718 apply, and the nature and finality of the foreign decision are assessed. Article 58 of Law No. 5718 also regulates the recognition of decisions in non-contentious proceedings; the reciprocity requirement in Article 54(1)(a) does not apply to them.
In decision E.2016/5997, K.2016/7852 of the 20th Civil Chamber of the Court of Cassation (Yargıtay 20. Hukuk Dairesi), dated September 19, 2016, the claim was for recognition of a court decision concerning a foreign certificate of inheritance. The Chamber therefore designated the civil court of first instance as the competent court. The decision does not hold that the conditions for recognition are fully met on the merits; it resolves a dispute over competence. Full text of the decision.
Can a foreign heir acquire immovable property in Türkiye?
Being an heir and being able to acquire the property itself and have it registered in one's name are not the same question. Article 35 of the Land Registry Law No. 2644 contains limits on the acquisition of immovable property by foreign natural persons, based on country, area and other statutory restrictions. Special security rules, military zones or other special regulations may also be relevant for a particular property. A current review, both by country and by property, must be made.
Older decisions that applied the reciprocity rule before 2012 should not be presented as if the same conditions apply to all foreigners today. The date of death, the date on which the right was acquired, changes in the law and transitional effects are assessed separately. In some cases, an acquisition restriction may lead to a liquidation and price-payment outcome; the generalization that "a foreign heir cannot receive any rights" must not be made. Land Registry Law No. 2644, Article 35.
Before the land registry transaction, differences in name, surname and date of birth in identity documents must be resolved. Latin transliteration, a married surname or different citizenship records may create doubt about whether they concern the same person. Such document problems are separate from the substance of the inheritance right, but they can effectively halt the transaction.
Can a transaction be carried out without coming to Türkiye?
Depending on the nature of the transaction, many applications can be carried out through a representative holding an appropriate power of attorney. Turkish consulates, or foreign authority documents suitable for the transaction in question, are evaluated. The form, certification and Turkish translation of the power of attorney are as important as its scope of authority. A general statement may not cover transactions that require special authority. Details of powers of attorney and remote follow-up are explained in the article inheritance transactions without coming to Türkiye.
For transactions such as renouncing an inheritance, settlement, waiver, sale of immovable property or collection of money, the special authority and form requirements must be checked separately. A power of attorney granted only to obtain a certificate of inheritance does not need to include broad sale and collection powers that the person does not want to grant. The authority granted must be consistent with the transaction to be carried out.
In remote follow-up, notifications, original documents, translations and payment records should be kept in order. Sending documents by e-mail may not replace the official submission required by each institution. Heirs living in different countries do not automatically extend legal or statutory time limits. The date on which each time limit started should be recorded separately.
Tax return and land registry transfer
The filing period depends on the place of death and place of residence
Article 9 of the Inheritance and Transfer Tax Law No. 7338 provides different periods for transfers by succession, depending on where the death occurred and where the taxpayer is located. Not every foreign file automatically gets six months. The table below shows the general statutory periods; special situations and the concrete start date must be assessed separately.
| Place of death | Taxpayer's location | General filing period |
|---|---|---|
| Türkiye | Türkiye | Four months from the death |
| Türkiye | Foreign country | Six months from the death |
| Foreign country | Türkiye | Six months from the death |
| Foreign country | Country where the death occurred | Four months from the death |
| Foreign country | Another foreign country | Eight months from the death |
Obtaining a certificate of inheritance, filing the tax return and the land registry transfer are separate transactions. Completing one does not automatically complete the others. Current exemption, rate and valuation amounts must be checked against the year of the transaction; declarations must not be prepared using figures from earlier years. For details on the inheritance and transfer tax of foreign and overseas heirs, see the article inheritance and transfer tax for heirs abroad.
Tax conditions for transfer and later sale
Article 19 of Law No. 7338 allows the property to be registered in the heir's name through inheritance without waiting for the tax to be assessed. Later transfers, sales by deed and other in rem transactions, however, are subject to conditions such as payment of the tax or statutory security, which are important. The statement that "no transfer can be made before the tax is fully paid" overlooks this distinction.
The tax document or the withholding under Article 17 that banks and other institutions request when making payments is also evaluated separately. Tax withholding does not resolve the rights and representation questions among the heirs themselves. Tax processing and the sharing of the estate require separate documents and legal grounds. Law No. 7338, Articles 9, 17 and 19.
Debts, disclaimer and interim protection
A heir living abroad may be subject to enforcement proceedings for debts in Türkiye. Where Turkish law applies, the options of actual disclaimer (gerçek ret), deemed disclaimer (hükmen ret), the official estate inventory and official liquidation must be examined according to their specific conditions. A disclaimer statement made in another country should not be assumed to have automatic effect on all types of property in Türkiye; the applicable law and the effect of the document must be determined.
If the assets in Türkiye are at risk of being removed, the rent income is being collected by one person alone, or a bank account is being emptied, protective measures may be considered. Being abroad is not in itself a ground for a protective measure; concrete risk must be shown. The establishment of the estate, the appointment of a representative and the action on the substantive right are kept separate, and the appropriate route is chosen for each.
Order of file preparation
First, the information on the death and citizenship, family ties and any will are established. Then the assets and debts in Türkiye are listed by type. The originals of foreign documents, the need for certification and translation, and the need for recognition are examined. Finally, the competent authority, the scope of representation, the tax calendar and the land registry or bank transaction plan are set up.
This order reduces the risk of filing an unnecessary recognition action or proceeding on the basis of a certificate of inheritance that covers too much. An incomplete foreign law review can later turn into a land registry or partition dispute. Separating the document that establishes the right holder from the document that shows authority to carry out a specific transaction is the foundation of a cross-border inheritance file.
Identity and authority consistency in foreign documents
If a name is written differently in a foreign death certificate, a passport, a marriage record and the land registry record in Türkiye, it may be necessary to examine whether the same person is involved in the transaction. Letter transliteration, a surname change due to marriage or the existence of more than one name is not automatically a loss of rights. However, the connection must be shown with official records. Dates and personal details in the document must be rendered consistently in the translation.
Persons who were born Turkish citizens and left with a permit, and their descendants within the scope of the provision, have a special rights regime under Article 28 of Law No. 5901 on Turkish Citizenship. Whether they fall within its scope is assessed through lineage and records. Submitting the Blue Card or the records and identity documents specified by law helps the correct assessment of the person's status. Not every former citizen is automatically covered by the same provision. Law No. 5901, Article 28.
In land registry transactions, the scope of the authority specific to the transaction in a power of attorney issued abroad, the form of the document, and the identity and certification elements are checked together. An apostille does not create a power of sale or distribution that was never granted in the power of attorney. An apostille serves to verify the signature, the capacity of the signatory and, where necessary, the seal or stamp; it is not a decision confirming the material content of the document or the accuracy of the share in the estate. HCCH, Convention Abolishing the Requirement of Legalisation for Foreign Public Documents of October 5, 1961, Articles 3 and 5. The use of foreign documents in Türkiye is examined separately in the article use of a foreign certificate of inheritance in Türkiye.
For details on this topic, see our article funeral procedures for foreigners in Türkiye.
Conclusion
For residents abroad, citizenship, the type of property and the nature of the document must be considered together in an inheritance in Türkiye. The special rule for immovable property in Türkiye, the recognition of foreign decisions, the acquisition restrictions on property and the tax return are separate stages. If these distinctions are established at the outset of the file, remote representation and transfer transactions can be carried out more predictably.
Frequently Asked Questions
Does living abroad reduce an heir's share?
Not by itself. Heir status and shares are determined by the applicable law; the place of residence does not replace the entire inheritance status.
Is an apostilled foreign certificate of inheritance directly sufficient?
Not in every transaction. An apostille concerns external verification. The type of document, its legal effect and, where necessary, the conditions for recognition are examined separately.
Does foreign inheritance law apply to a home in Türkiye?
Under Article 20(1) of Law No. 5718, Turkish law applies to immovable property in Türkiye. Other types of property and international agreements are examined separately.
Can inheritance transactions be carried out without coming to Türkiye?
Many transactions can be carried out through an appropriate power of attorney. The scope of the authority, the form of the document and the transactions that require special authority are checked separately.
Is the tax filing period six months for everyone living abroad?
No. Depending on where the death occurred and where the taxpayer is located, general periods of four, six or eight months may apply.
Which court recognizes a foreign court decision?
The special jurisdiction and enforcement provisions of Law No. 5718 apply to recognition and enforcement. Obtaining a new certificate of inheritance in Türkiye and obtaining recognition of a foreign inheritance decision are not the same application.
Sources and legal bases
- Law No. 5718 on Private International and Procedural Law (5718 sayılı Milletlerarası Özel Hukuk ve Usul Hukuku Hakkında Kanun), Articles 2, 4, 20, 43, 50–58.
- Turkish Civil Code No. 4721 (4721 sayılı Türk Medeni Kanunu), provisions on the passing, protection and disclaimer of inheritance.
- Land Registry Law No. 2644 (2644 sayılı Tapu Kanunu), Article 35.
- Inheritance and Transfer Tax Law No. 7338 (7338 sayılı Veraset ve İntikal Vergisi Kanunu), Articles 9, 17 and 19.
- Court of Cassation, 5th Civil Chamber (Yargıtay 5. Hukuk Dairesi), November 25, 2024, E.2024/5225, K.2024/9010.
- Court of Cassation, 20th Civil Chamber (Yargıtay 20. Hukuk Dairesi), September 19, 2016, E.2016/5997, K.2016/7852.
- Law No. 5901 on Turkish Citizenship (5901 sayılı Türk Vatandaşlığı Kanunu), Article 28.
- HCCH, Convention Abolishing the Requirement of Legalisation for Foreign Public Documents of October 5, 1961 (Yabancı Resmî Belgelerin Tasdiki Mecburiyetinin Kaldırılması Sözleşmesi), Articles 3 and 5; the country and document scope must be checked separately in the specific transaction.