When does an inheritance relationship acquire a foreign element?
A foreign element may arise in an inheritance relationship where the decedent or one of the heirs is a foreign national, the decedent was resident abroad, the estate is spread across more than one country, a will drawn up in a foreign country exists, or reliance is placed on an inheritance document obtained from a foreign court or notary.
Where there is a foreign element, a Turkish court does not proceed directly and solely from the provisions of the Turkish Civil Code. It first determines, under Law No. 5718 on Private International and Procedural Law (MÖHUK), which country's law applies and whether the Turkish courts have international jurisdiction. The international conventions to which Türkiye is a party are also examined separately.[1]
Four basic questions that change the outcome of the file
- Which state's national was the decedent on the date of death?
- Are the estate assets movables, immovables in Türkiye, or assets located abroad?
- Is the foreign document submitted a court judgment, a notarial document, an administrative document, a will or a certificate of inheritance?
- Is the result sought in Türkiye merely recognition of a legal situation, or a result such as land registry registration, collection of money or enforcement?
Even within the same family, a different body of law and a different documentary regime may come into play for the home in Türkiye, for the bank account in Türkiye, and for assets abroad.
Which law applies to an inheritance with a foreign element?
General rule: the decedent's national law
Under MÖHUK Art. 20/1, inheritance is, as a rule, governed by the national law of the deceased. Where the decedent is a foreign national, the national law of that person on the date of death is examined first with respect to who the statutory heirs are and what their shares are in the movable estate.[1]
This rule requires the Turkish court to actually ascertain the text of the foreign law and the inheritance system under that law. Foreign law is applied not merely on the basis of a translation submitted by the parties, but under the court's duty of ex officio (re'sen) investigation. The parties may assist in establishing the content of foreign law; however, the determination of the law is not left solely to the parties' assertions.
Turkish law applies to immovables located in Türkiye
The second sentence of MÖHUK Art. 20/1 introduces a clear exception for immovables located in Türkiye: Turkish law applies to the passing of these immovables by inheritance. For this reason, the statutory heirs and their shares in respect of a foreign decedent's home, land or business premises in Türkiye are determined on the basis of Turkish inheritance law.
This distinction matters not only for the substantive law to be applied but also for the issuance of the certificate of inheritance. In its decision of January 12, 2026, the 7th Civil Chamber of the Court of Cassation (Yargıtay 7. Hukuk Dairesi) expressly stated that the decedent's national law applies to movables and Turkish law applies to immovables in Türkiye, and that separate certificates of inheritance must be issued for the two groups of assets.[10]
The opening, acquisition and division of the estate are governed by the law of the place where the estate is located
MÖHUK Art. 20/2 designates the law of the country where the estate is located for the grounds on which succession opens and for the acquisition and division of the estate. Accordingly, for estate assets located in Türkiye, the manner in which the inheritance is acquired and the division and protective measures are closely connected with Turkish law.
This rule is applied together with Art. 20/1. For example, while a foreign national law may be relevant in determining heir status and shares in a bank account in Türkiye, the passing of the account in Türkiye, the protection of the estate and its division are carried out under the procedures and institutions of Turkish law.
The law applicable to disclaimer of inheritance must be examined separately
Whether a disclaimer of inheritance falls under the inheritance statute within MÖHUK Art. 20/1 or under the acquisition regime within Art. 20/2 has been debated in the academic literature. The view that the three-month disclaimer period under Turkish law may apply to an estate located in Türkiye is strong; however, whether a decision disclaiming the inheritance made in a foreign country produces effects in Türkiye may raise a separate recognition question.[20]
For this reason, a disclaimer of inheritance made in a foreign country should not be treated as sufficient for the estate in Türkiye without any further step. Whether the decision is a court decision, whether it has become final, the right of defense, public policy and the exclusive jurisdiction of the Turkish courts must be examined one by one. The Court of Cassation has issued decisions holding that final foreign decisions disclaiming an inheritance may be recognized once the conditions are met.[14]
Multiple nationalities, Turkish nationality and statelessness
Under MÖHUK Art. 4, where one of the nationalities of a person with multiple nationalities is Turkish, Turkish law is applied. If the person has several foreign nationalities, the law of the state with which the person is more closely connected applies. For stateless persons and refugees, the law of the country of domicile, habitual residence or the country where the person is located on the date of filing is taken into account, respectively.[1]
Reference to foreign law, investigation and public policy
MÖHUK Art. 2 provides that the judge applies the Turkish conflict-of-laws rules and the competent foreign law ex officio. In family and inheritance law, the conflict-of-laws rules of the competent foreign law may also be taken into account. If the content of foreign law cannot be established despite all inquiries, Turkish law is applied.
If the application of foreign law would produce a result clearly contrary to Turkish public policy, the provision of foreign law is not applied under MÖHUK Art. 5; where deemed necessary, Turkish law comes into play. However, the public policy exception is not a tool for excluding foreign law merely because it differs from Turkish law.
How is the international jurisdiction of Turkish courts determined?
MÖHUK Art. 43: last domicile and the place where the estate assets are located
In inheritance cases with a foreign element, the special jurisdiction rule is MÖHUK Art. 43. Accordingly, actions relating to inheritance are heard in the court of the decedent's last domicile in Türkiye; if there is no last domicile in Türkiye, in the court of the place where the assets included in the estate are located.[1]
The 5th Civil Chamber of the Court of Cassation (Yargıtay 5. Hukuk Dairesi) accepted the Civil Court of Peace (Sulh Hukuk Mahkemesi) of the place where the assets were located as competent because of the assets in Türkiye of a decedent who was a Norwegian national. The decision shows that the foreign heirs' not residing in Türkiye does not remove the jurisdiction of the Turkish courts, and that the presence of estate assets in Türkiye can be decisive for jurisdiction.[11]
The court with subject-matter jurisdiction varies according to the type of claim
An "action relating to inheritance" is not a single type of action. The court with subject-matter jurisdiction changes according to the legal result sought:
| Claim or procedure | Authority with subject-matter jurisdiction as a rule |
|---|---|
| Issuance of a statutory certificate of inheritance | Civil Court of Peace (Sulh Hukuk Mahkemesi) |
| Determination of the estate, protective measures, official inventory | Civil Court of Peace |
| Dissolution of co-ownership and division disputes | Civil Court of Peace, depending on the nature of the claim |
| Contested actions such as cancellation of title and registration, annulment of a will, abatement | Civil Court of First Instance (Asliye Hukuk Mahkemesi), depending on the nature of the claim |
| Recognition or enforcement of a foreign court judgment | Civil Court of First Instance under MÖHUK Art. 51 |
| Tax procedures | Tax office and, where necessary, the tax courts |
Subject-matter and territorial jurisdiction must be determined from the relief sought, not from the title of the action. In the same inheritance file, the certificate of inheritance, recognition, land registry registration and tax procedures may turn into separate processes.
Immovables in Türkiye and exclusive jurisdiction
Disputes that directly decide the real right in, or ownership of, an immovable in Türkiye fall within the exclusive jurisdiction of the Turkish courts. For this reason, a judgment of a foreign court that directly transfers ownership of an immovable in Türkiye or alters the land registry may not be capable of recognition or enforcement in Türkiye.
Exclusive jurisdiction and applicable law are not the same concept. MÖHUK Art. 20 provides for the application of Turkish law to an immovable in Türkiye; MÖHUK Art. 54 protects the exclusive jurisdiction of the Turkish courts for the purposes of recognition and enforcement.
How does a foreign heir obtain a certificate of inheritance in Türkiye?
The function of the certificate of inheritance
The certificate of inheritance is a declaratory document that shows who the heirs are and what their shares are, and that is valid until proven otherwise. It is used to prove heir status in land registry, bank, vehicle, company share and tax procedures; it does not constitute res judicata in the material sense.[2]
The notary route is closed to foreigners
Under Article 71/B of the Notary Law No. 1512, a notary cannot issue a certificate of inheritance where it is requested by foreigners, where the matter requires judicial proceedings, or where the population records are insufficient. For this reason, applications by foreign heirs are, as a rule, conducted before the Civil Court of Peace.[4]
Even if the applicant is a Turkish citizen, the notary route may still be unsuitable where the decedent is a foreigner, or where foreign population records or the application of foreign law require judicial review.
Separate documents may be required for movables and immovables
The decision of the 7th Civil Chamber of the Court of Cassation, E.2025/3452, K.2026/153, shows that in files with a foreign element a single certificate of inheritance should not be accepted as sufficient for every group of assets. The court stated that
- for immovables in Türkiye, under Turkish law,
- for movables, under the national law of the decedent,
separate certificates of inheritance must be issued.[10]
This distinction makes it necessary to state clearly the scope of the document to be used in land registry and bank procedures.
Basic documents that may be submitted with the application
Although they vary according to the country and the family structure of the file, the following documents matter in practice:
- The decedent's death certificate,
- Passport and nationality records,
- Birth, marriage, divorce, adoption and filiation documents,
- Official records showing changes of first name and surname,
- Family registry extract or an equivalent foreign record,
- The will or inheritance contract,
- If there is a foreign court judgment, the certificate of finality of the judgment,
- Records showing immovables, bank accounts, vehicles or company shares in Türkiye,
- Apostille or consular certification of the documents,
- Sworn Turkish translations,
- A duly issued power of attorney where the matter is pursued through a representative,
- Official texts and explanations showing the content of the applicable foreign law.
The court may conduct additional inquiries concerning incomplete family records, differently spelled names, dual nationality or previous marriages. Names written differently in the passport, death certificate, title deed and bank records are one of the most frequent causes of delay in a file.
How is foreign law proved?
Foreign law is not left to the proof of the party alone as if it were a "fact." The court investigates foreign law ex officio and may request documents and explanations from the parties. The official text of the law, a letter from the authorities of the country, an expert opinion and, where necessary, information obtained through the Ministry of Justice may be submitted to the file. Matters such as the inheritance share under foreign law, the status of the spouse, the position of an adopted child or the reserved portion should not be determined on the basis of an internet printout alone.
Is a foreign certificate of inheritance directly valid in Türkiye?
An apostille and a translation alone are not sufficient
Affixing an apostille to a certificate of inheritance obtained from the authorities of a foreign country and translating it into Turkish verify the formal origin of the document. These steps do not convert the document into a certificate of inheritance issued by a Turkish court.
An apostille verifies the authenticity of the signature, the capacity in which the signatory acted and, where applicable, the identity of the seal or stamp. It does not guarantee that the content of the document is materially correct, that the inheritance shares comply with Turkish law, or that the document can be enforced in Türkiye.[7]
Current approach of the Court of Cassation: a foreign certificate of inheritance is not eligible for recognition and enforcement
A certificate of inheritance is a document that can always be rebutted and does not constitute res judicata in the material sense. In its decision E.2023/1967, K.2024/926, the 7th Civil Chamber of the Court of Cassation stated that a certificate of inheritance issued by a foreign court cannot be recognized or enforced because it does not have the force of res judicata.[12]
The same approach was continued in decisions of 2025. A foreign certificate of inheritance may be submitted as evidence regarding filiation, inheritance under foreign law and documentation; however, as a rule, it does not take the place of the Turkish certificate of inheritance that will serve as the basis for land registry and other procedures in Türkiye.[13]
The European Certificate of Succession does not produce automatic results in Türkiye
The European Certificate of Succession was created to facilitate cross-border succession procedures among the participating Member States within the scope of European Union Succession Regulation No. 650/2012. Türkiye is not a member of the European Union; for this reason, the certificate does not automatically take the place of a Turkish certificate of inheritance in Türkiye through its circulation effect within the EU.[8]
The certificate may be submitted to a Turkish court as evidence of foreign law and of the inheritance relationship. However, for immovables or other registered assets in Türkiye, a separate procedure must be carried out within the framework of Turkish law and Turkish procedure.
Recognition and enforcement of foreign court judgments
The difference between recognition and enforcement
Recognition is the acceptance in Türkiye of the res judicata or conclusive-evidence effect of a foreign court judgment. Enforcement (tenfiz) is making a foreign judgment enforceable in Türkiye. In judgments on a legal status that do not require enforcement, recognition may be sufficient; enforcement is required for the compulsory performance of a payment, delivery or other performance order.
Preconditions for recognition and enforcement
Under MÖHUK Arts. 50-59, whether a recognition or enforcement decision can be issued depends not merely on the name of the foreign document but on the legal nature of the judgment and on the statutory conditions being met together.[1]
The judgment must be a court judgment and must be final
The document that is the subject of recognition and enforcement must have been issued by a foreign court in civil proceedings and must have become final under the law of the country where it was issued. A notarial document, an administrative authority's document, an opening protocol, or a certificate of inheritance that does not constitute res judicata in the material sense does not satisfy this condition merely because it bears the name "judgment." Finality must also be shown by a finality endorsement obtained from the foreign authority or an equivalent document.
The exclusive jurisdiction and public policy bars
The judgment must not concern a matter falling within the exclusive jurisdiction of the Turkish courts. In particular, foreign judgments that directly decide the real right in an immovable in Türkiye or the land registry may therefore encounter a bar to recognition and enforcement. In addition, the outcome of the ruling must not be clearly contrary to Turkish public policy; the mere fact that foreign law differs from Turkish law does not constitute a public policy bar.
The right of defense must have been protected
The person against whom recognition or enforcement is sought must have been duly notified of the foreign proceedings and have had the opportunity to be represented and to defend. For judgments rendered in the person's absence, the service, summons and defense documents are examined in particular.
Reciprocity is required only for enforcement
For enforcement, the condition of reciprocity between Türkiye and the state where the judgment was issued, based on an agreement, a statute or actual practice, is required. For recognition, under MÖHUK Art. 58, the reciprocity condition in Art. 54/1-a is not applied.
Which inheritance judgments can be recognized?
What is decisive is the legal nature of the document, not its name. Where the conditions are met, recognition of the following kinds of judgments may come into question:
- A final judgment of a foreign court disclaiming an inheritance,
- A final court judgment on the opening and reading of a will,
- A foreign divorce, filiation or adoption judgment that affects heir status,
- Inheritance judgments that do not fall within the exclusive jurisdiction of the Turkish courts and that have the nature of res judicata.
The 7th Civil Chamber of the Court of Cassation accepted that a judgment concerning a will that was opened and read in a foreign court and became final without objection can be recognized, but that the wording on enforcement must be removed. In the same decision, it was stated that a foreign certificate of inheritance cannot be recognized.[12]
Which documents are not the subject of recognition and enforcement?
- A private or official document drawn up by a foreign notary,
- An administrative document that does not have the nature of a court judgment,
- A court judgment that has not become final,
- A certificate of inheritance that does not constitute res judicata in the material sense,
- The will alone,
- A judgment that directly decides the ownership of an immovable in Türkiye and violates exclusive jurisdiction.
These documents are not entirely worthless; they may be used in a Turkish court as evidence or as records showing the content of foreign law. However, they cannot be converted into a court judgment through recognition and enforcement.
Jurisdiction, venue and documents in a recognition and enforcement action
The court with subject-matter jurisdiction in recognition and enforcement actions is the Civil Court of First Instance (Asliye Hukuk Mahkemesi). The court with territorial jurisdiction is the court of the domicile in Türkiye of the person against whom recognition or enforcement is sought, or, failing that, of the place where that person resides; if neither exists, one of the courts of Ankara, İstanbul or İzmir.
The following should, as a rule, be attached to the petition:
- the original or a certified copy of the foreign court judgment,
- the document showing that the judgment has become final,
- the apostille or the necessary chain of certification,
- certified Turkish translations,
- party and service information.
The Turkish court does not re-examine the merits of the foreign judgment; it reviews only the recognition and enforcement conditions under MÖHUK.
How is a foreign will assessed in Türkiye?
The form of the will
MÖHUK Art. 20/4 refers to MÖHUK Art. 7 for the form of dispositions mortis causa, and also accepts as valid dispositions that comply with the decedent's national law. Under MÖHUK Art. 7, a transaction may be valid if it complies with the formal requirements of the law of the country where it was made or of the law applicable to the substance.[1]
Türkiye is a party to the 1961 Hague Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions. The Convention aims to uphold the formal validity of a will on the basis of several connecting factors; Türkiye has made reservations with respect to some articles.[6]
Capacity to make a will
Capacity to make a disposition mortis causa is governed by the national law at the time the disposition is made. The age, discernment and capacity to dispose of the person who drew up the will may therefore be examined not only under the law on the date of death but under the national law on the date the will was drawn up.
Does a formally valid will produce every consequence?
No. The substantive effect of a formally valid foreign will on an immovable in Türkiye remains subject to the reserved portion, heirship and immovables regime of Turkish inheritance law. The opening of the will, notification of those concerned, objections and land registry procedures are carried out separately.
An apostille and a translation make the official source of the will usable; they do not eliminate questions of the will's substantive validity, capacity, annulment or abatement.
Passing of an immovable in Türkiye to a foreign heir
The right to inherit and the authority to acquire or retain the immovable are separate
A person's being an heir under the applicable inheritance law is not the same matter as being able to have an immovable in Türkiye registered in that person's name under the Land Registry Law and special legislation. Heir status and share are determined first; then it is assessed whether the foreign person is subject to restrictions on acquiring immovables.
The limits in Land Registry Law Art. 35
The acquisition of immovables by foreign natural persons is subject to permission by country, a nationwide limit of thirty hectares per person, ten percent of the surface area of a district, military and special security zones, and other special restrictions. If immovables and real rights acquired by inheritance beyond the statutory limits are not liquidated within the period given, they may be liquidated by the administration and the proceeds paid to the rightholder.[5]
Accordingly, both extreme approaches, "a foreign heir cannot acquire the immovable under any circumstances" and "any immovable can be acquired without limit by inheritance," are incorrect.
The date of death and historical legislation matter
Inheritance opens upon death. For this reason, particularly in older inheritances, the regime on acquisition of immovables by foreigners that was in force on the date of death and the reciprocity conditions of that period may be investigated. The system of Land Registry Law Art. 35 was changed by Law No. 6302, which entered into force on May 18, 2012; in the current regime, permissions and restrictions based on country and public interest were adopted in place of the general reciprocity condition.[5]
It is an error to apply the current rule retroactively to an old death, or to apply the old reciprocity rule automatically to a current death.
Order of steps in the land registry transfer
In practice, the order of steps is generally as follows:
- Preparing death and identity documents usable in Türkiye,
- Obtaining the certificate of inheritance under Turkish law for the immovables,
- Filing the inheritance and transfer tax return and completing the tax clearance,
- Checking the restrictions on acquisition of immovables by the foreign person,
- Carrying out the inheritance transfer at the land registry directorate,
- If necessary, carrying out division, sale or dissolution of co-ownership procedures.
Passport, tax identification number, translation, power of attorney and country-based permission checks may also be requested separately in each land registry procedure.
Bank accounts, vehicles, company shares and other assets
Bank accounts
A bank account in Türkiye is a movable estate asset. For heir status and shares, the decedent's national law applies; for the release of the account in Türkiye and for tax and payment procedures, Turkish law and bank practice both play a role. Banks generally request a certificate of inheritance of suitable scope obtained from a Turkish court, a death certificate, a tax clearance letter and identity documents.
Vehicles and registered assets
For the transfer of a vehicle, a certificate of inheritance, tax procedures, the registration document and the correction of the relevant records are required. Whether the vehicle is registered in Türkiye or abroad, and its temporary import or customs status, can change the outcome.
Company shares
In the passing of limited or joint-stock company shares by inheritance, besides inheritance law, the Turkish Commercial Code, the articles of association, the share ledger, general assembly or managerial procedures and trade registry records are considered. The certificate of inheritance proves the passing of the share; it does not by itself complete the internal company and registry procedures.
Intellectual property rights, receivables and digital assets
For copyright, trademarks, domain names, electronic accounts, crypto assets and contractual receivables, the type of right, the registry system, the country where the service provider is located and the contract terms are examined separately. These assets may not be resolved under the single category of "bank account" or "movable."
Protection of the estate and urgent measures
If, before the heirs are determined, there is a risk that the immovable will be used by another person, that transactions will be made on the bank account, that the company shares will be managed, or that the assets will be removed, estate protection measures should be considered without delay.
Determination of the estate, keeping of an inventory, sealing, appointment of an administrator or representative and other protective measures may be requested from the Civil Court of Peace. Heirs who are abroad may follow the process in Türkiye remotely and, where necessary, arrange a specially authorized power of attorney.
Apostille, certification and translation in foreign documents
When is an apostille used?
If both the country where the document was issued and Türkiye are parties to the 1961 Apostille Convention, an apostille may be used in place of diplomatic or consular certification of a foreign official document. For Türkiye, the Convention entered into force on September 29, 1985.[7]
In countries that are not parties, a chain of certification through diplomatic missions may be required unless there is a bilateral agreement or a special exemption. The currently competent authority should be checked for each country and type of document.
The limit of the apostille
An apostille verifies
- the signature on the document,
- the capacity in which the signatory acted,
- the identity of the seal or stamp.
It does not verify the content of the document, its legal effect or for which procedure in Türkiye it can be used.
Translation and name consistency
Turkish translations of foreign documents must be prepared by a sworn translator, and the form of certification required by the court or institution must be completed. If there is a difference in letters or surnames among the name in the passport, the foreign population document, the title deed, the bank and old Turkish records, an explanatory document should be submitted.
Inheritance and transfer tax
A foreign heir may also be a taxpayer for assets in Türkiye
Under Law No. 7338, the passing by inheritance of assets located within the borders of Türkiye is subject to inheritance and transfer tax. The fact that the decedent and the heir are foreigners therefore does not by itself remove the filing obligation for assets in Türkiye.[9]
2026 exemptions and rates
In 2026, 2,907,136 Turkish lira (TL) of the inheritance share falling to each of the children and the spouse is exempt from tax; where the spouse is the sole heir, 5,817,845 TL is exempt. For transfers by inheritance, the 2026 tariff consists of rates of 1, 3, 5, 7 and 10 percent according to tax base brackets. As these amounts may change every year, the current data of the Revenue Administration (GİB) should be checked on the date of the transaction.[9]
Filing periods
| Place of death and of the heir | Filing period |
|---|---|
| Death in Türkiye, heir in Türkiye | 4 months |
| Death in Türkiye, heir abroad | 6 months |
| Death abroad, heir in Türkiye | 6 months |
| Death abroad, heir in the country where the death occurred | 4 months |
| Death abroad, heir in another foreign country | 8 months |
| Declaration of absence (gaiplik) | 1 month following entry in the death register |
The tax is paid in six equal installments over three years from its accrual, in the months of May and November of each year. Documents such as the certificate of inheritance, documents on assets and debts, values of immovables, and bank and company records are attached to the return.[9]
A tax procedure does not determine heirship
Filing a return with the tax office or paying tax does not by itself finalize heir status. The certificate of inheritance, the recognition decision and the land registry and bank procedures are separate legal stages.
Time limits and risks of losing rights
There is no single general time limit
In foreign-element inheritance files, the time limit varies according to the type of claim:
- As a rule, three months for the disclaimer of an inheritance governed by Turkish law,
- One year from learning of the matter for annulment of a will, with outer limits of ten or twenty years depending on the specific situation,
- One year from learning of the matter for an abatement claim, with an outer limit of ten years,
- 4, 6 or 8 months for the inheritance and transfer tax return,
- For recognition and enforcement, the finality of the foreign judgment and the statute of limitations of the underlying right,
- Time limits specific to the type of action for claims concerning land registry or assets
may come into play.
The absence of a general limitation period for obtaining a certificate of inheritance does not mean that other litigation and tax time limits can be left pending.
A procedure in a foreign country does not automatically stop the time limits in Türkiye
Obtaining a certificate of inheritance in a foreign country, opening a will there or conducting a lawsuit there does not by itself stop the tax, disclaimer, annulment or protection time limits in Türkiye. The process in each country should be tracked on a separate calendar.
Practice matrix: which route is followed in which situation?
| Situation | Basic route in Türkiye |
|---|---|
| The foreign decedent has an immovable in Türkiye | A certificate of inheritance specific to the immovable from the Civil Court of Peace under Turkish law; tax and land registry transfer |
| The foreign decedent has a bank account in Türkiye | Inheritance of movables under national law; a certificate of inheritance of suitable scope from a Turkish court; tax and bank procedures |
| A foreign certificate of inheritance exists | Used as evidence; as a rule, a Turkish certificate of inheritance is obtained instead of recognition and enforcement |
| A foreign court has issued a judgment disclaiming the inheritance | Recognition is assessed according to finality and the MÖHUK conditions |
| A foreign will exists | Form, capacity, apostille/translation and effect on the immovable in Türkiye are examined separately |
| A foreign judgment directly transfers ownership of an immovable in Türkiye | A bar to recognition and enforcement arises because of exclusive jurisdiction |
| A European Certificate of Succession exists | It does not pass automatically in Türkiye; its evidentiary nature and the Turkish document process are assessed |
| The heir is a foreigner and runs into the limit on acquiring immovables | Heirship and the acquisition restriction are separated; the possibility of liquidation and payment of the proceeds to the rightholder is examined |
The most common mistakes
Submitting a foreign certificate of inheritance directly to the land registry
A document that bears an apostille and a translation may not be sufficient for a Turkish land registry procedure. For an immovable in Türkiye, a certificate of inheritance must be obtained from a Turkish court.
Assuming that movables and immovables are subject to the same law
Immovables in Türkiye are subject to Turkish law, and movables are, as a rule, subject to the decedent's national law. A single document and a single table of shares are not always correct.
Treating recognition and enforcement as the same procedure
Recognition applies to a judgment that does not require enforcement; enforcement applies to a performance order. The reciprocity condition is not required for recognition, whereas it is required for enforcement.
Thinking that the apostille verifies the content of the document
An apostille is a verification of form. It does not show that the heirs and the shares are correct or that the document can be enforced in Türkiye.
Applying the current immovables regime without considering the date of death
In older inheritances, the legislation in force at the time of death and a historical reciprocity review may be required.
Leaving the tax time limit pending until the certificate of inheritance is issued
The inheritance and transfer tax time limits begin to run according to the place of death and of the heir. Even if document preparation is delayed, time-limit management must be carried out separately.
Failing to submit the finality certificate of the foreign judgment
For recognition and enforcement, proof is required that the foreign judgment has become final under the law of the country where it was issued. An apostille does not take the place of a finality endorsement.
Step-by-step action plan
- Establish nationality and family status. Verify all of the decedent's nationalities on the date of death, marriages, children and adoption relationships.
- Map the estate. List separately the immovables, bank accounts, vehicles, company shares, receivables and other rights in Türkiye and abroad.
- Separate law and documents. For each asset, determine the applicable law, the competent authority and the required certificate of inheritance.
- Assess the need for urgent protection. Do not wait if determination of the estate, protection of accounts or appointment of a representative is needed.
- Make the foreign documents usable. Complete the apostille/certification, the finality certificate and the Turkish translations.
- Obtain the Turkish certificate of inheritance. State the movable and immovable scope clearly and separately in the petition.
- Assess the recognition and enforcement route for the necessary foreign judgments. First determine whether the document is truly a court judgment.
- File the tax return on time. Calculate the 4-, 6- or 8-month period according to the place of death and the place of the heir.
- Carry out the land registry, bank, vehicle and company procedures separately. Confirm in advance the document and identity checks of each institution.
- Conclude the division and disputes. If necessary, conclude a division agreement or bring an action for dissolution of co-ownership, annulment, abatement or a land registry action.
Conclusion
In foreign-element inheritance files, the safest approach is to stay away from the assumption that "a certificate of inheritance was obtained from abroad, an apostille was affixed and all the procedures are complete." The decedent's national law and the Turkish law that applies to immovables in Türkiye must be separated; the certificates of inheritance required for movables and immovables must be set up separately; and a foreign court judgment must not be confused with a foreign notarial document or certificate of inheritance.
For immovables, bank accounts and other assets in Türkiye, the jurisdiction, applicable law, document, tax and registration steps should be conducted within a single file plan but as separate procedural lines. In particular, in matters of the recognizability of a foreign certificate of inheritance, a decision disclaiming the inheritance, a will, and transfers of immovables from older inheritances, the current case law and the date of the event must be assessed together.
Frequently Asked Questions
Can a foreign national be an heir in Türkiye?
Yes. A foreign national can be an heir in Türkiye. However, the determination of heir status and the restrictions on acquiring or retaining an immovable in Türkiye are examined separately. If acquisition is not possible because of the Land Registry Law or special legislation, liquidation may come into question.
Can a foreign heir obtain a certificate of inheritance from a notary?
As a rule, no. Article 71/B of the Notary Law provides that notaries cannot issue the certificate where it is requested by foreigners. The application is made to the Civil Court of Peace.
If a certificate of inheritance obtained from abroad carries an apostille, is it valid in Türkiye?
An apostille verifies the origin of the signature and authority; it does not cause the document to take the place of a Turkish certificate of inheritance in Türkiye. Under the current approach of the Court of Cassation, because a foreign certificate of inheritance does not have the nature of res judicata, it is, as a rule, not eligible for recognition and enforcement.
Which law applies to a home in Türkiye?
Turkish law applies to immovables located in Türkiye. The foreign decedent's national law may remain relevant for the movable estate.
Which law applies to a bank account in Türkiye?
A bank account is a movable estate asset. As a rule, the decedent's national law applies to the determination of the heirs and shares, and the institutions of Turkish law apply to the passing and division of the account in Türkiye.
Can a European Certificate of Succession be used directly in Türkiye?
No. The certificate is issued for use in the participating Member States within the European Union. It may be submitted as evidence in Türkiye, but it does not by itself replace the Turkish certificate of inheritance or the land registry and tax procedures.
Is a foreign court's decision disclaiming an inheritance valid in Türkiye?
The decision does not produce effects on its own. If it has the nature of a final court judgment, its recognition may be requested under the MÖHUK conditions. The content of the decision, the exclusive jurisdiction of the Turkish courts and the right of defense are reviewed.
Can a foreign will be valid in Türkiye?
Yes. The form of the will may be valid under MÖHUK Arts. 7 and 20/4 and the relevant international conventions. However, capacity, the reserved portion, the immovable in Türkiye and the land registry consequences are examined separately.
Does inheritance tax also apply to foreigners?
The passing by inheritance of assets located in Türkiye is subject to inheritance and transfer tax. The fact that the decedent and the heir are foreigners does not automatically remove the filing obligation for assets in Türkiye.
How long does it take to obtain a certificate of inheritance in Türkiye?
The time varies according to the completeness of the foreign population records, the determination of the applicable foreign law, the apostille and translation procedures, the proper joinder of the parties and the court's inquiries. Files involving foreign law and filiation disputes may take longer.
Is the procedure complete once the certificate of inheritance has been obtained?
No. The certificate of inheritance shows only heir status and shares. The tax, land registry, bank, company, vehicle and division procedures and, where necessary, recognition and enforcement procedures must be completed separately.
Sources and legal bases
Legislation and international conventions
[1] Law No. 5718 on Private International and Procedural Law; especially Arts. 2, 4, 5, 7, 20, 40, 43 and 50-59.
[2] Law No. 4721, Turkish Civil Code; especially Arts. 559, 571, 589-598 and 606.
[3] Law No. 6100 on Civil Procedure; especially Arts. 4, 11 and 382-384.
[4] Notary Law No. 1512, Arts. 71/A-71/B.
[5] Law No. 6302 amending Art. 35 of Land Registry Law No. 2644, General Directorate of Land Registry and Cadastre (Tapu ve Kadastro Genel Müdürlüğü).
[6] Hague Conference on Private International Law, Convention of 5 October 1961 on the Conflicts of Laws Relating to the Form of Testamentary Dispositions; entry into force and reservations with respect to Türkiye.
[7] Hague Conference on Private International Law, Apostille Convention status table; entry into force for Türkiye on September 29, 1985.
[8] Regulation (EU) No 650/2012 of the European Parliament and of the Council on Succession and the European Certificate of Succession; assessment made having regard to Türkiye's EU candidate country status.
[9] Revenue Administration (Gelir İdaresi Başkanlığı), Brochure on the Filing of Inheritance and Transfer Tax (Veraset ve İntikal Vergisinin Beyanı Broşürü), Publication No. 617, September 2026.
Selected case law
[10] Court of Cassation 7th Civil Chamber (Yargıtay 7. Hukuk Dairesi), E.2025/3452, K.2026/153, January 12, 2026 - separate law and separate certificates of inheritance for movables and for immovables in Türkiye.
[11] Court of Cassation 5th Civil Chamber (Yargıtay 5. Hukuk Dairesi), E.2024/3776, K.2024/7091, June 10, 2024 - MÖHUK Art. 43 and the international jurisdiction of the court of the place where the estate assets are located.
[12] Court of Cassation 7th Civil Chamber, E.2023/1967, K.2024/926, February 19, 2024 - recognition of the decision opening a foreign will, the distinction from enforcement, and the fact that a foreign certificate of inheritance does not have the nature of res judicata.
[13] Court of Cassation 7th Civil Chamber, E.2025/599, K.2025/4398, October 17, 2025; Court of Cassation 7th Civil Chamber, E.2025/4518, K.2025/4945, November 24, 2025 - eligibility of foreign certificates of inheritance for recognition and enforcement.
[14] Court of Cassation 7th Civil Chamber, E.2023/1147, K.2024/1233, February 29, 2024; Court of Cassation 7th Civil Chamber, E.2024/3352, K.2025/1811, April 9, 2025 - recognition of foreign decisions disclaiming an inheritance.
Academic sources
[20] Neşe Baran Çelik, “Türkiye’de Yabancılık Unsuru İçeren Mirasçılık Belgelerinin Düzenlenmesi” (The Issuance of Certificates of Inheritance Containing a Foreign Element in Türkiye), Dicle University Faculty of Law Journal (Dicle Üniversitesi Hukuk Fakültesi Dergisi), Vol. 24, No. 41, 2019, pp. 439-511.
[21] İpek Yücer Aktürk and Sema Çörtoğlu Koca, “Yabancı Unsurlu Miras İlişkilerinden Doğan Uyuşmazlıklarda Mirasın Reddine Uygulanacak Hukuk” (The Law Applicable to Disclaimer of Inheritance in Disputes Arising from Inheritance Relationships with a Foreign Element), Başkent University Faculty of Law Journal (Başkent Üniversitesi Hukuk Fakültesi Dergisi), Vol. 4, No. 2, 2018, pp. 11-32.