An heir living abroad can sell the inherited home in Türkiye through appropriate representation and an official sale transaction. First, the rights holders in the property, the type of ownership, the records, the tax position and any obstacles to sale, if there are any, must be determined. A certificate of inheritance (veraset ilamı) or an agreement within the family does not by itself transfer ownership to the buyer. [1] [2]
Land registry and estate community check before the sale
Whether the decedent was a full owner or a share holder is investigated. Mortgages, attachments, usufruct, family residence, and lease and pending-litigation annotations are examined. The names and shares of the heirs must be recorded correctly. Where there are several heirs, the difference between joint ownership and co-ownership in shares affects the sale plan.
It does not amount to the sale of an independent land registry share when a single heir says “I sold my share” with respect to a house that is owned jointly as a whole. The transfer of an inheritance share is a different contract. If co-ownership in shares has arisen, the sale of a share and the pre-emption rights of the other co-owners are assessed separately. [1]
How is a sale power of attorney prepared from abroad?
The power of attorney must contain express authority for the sale of immovable property. Collection of the price, the land registry application and, if necessary, other related transactions are assessed separately. A consular document and a document drawn up before a foreign notary follow different certification routes. The photograph, manner of execution and translation requirements in land registry practice are confirmed before the transaction. [5] [6]
If the attorney-in-fact is also the buyer or another heir, a conflict of interest and a problem of self-dealing may arise. It is useful to set the minimum price, the buyer, the payment account and the approval mechanism in an internal instruction; however, the consequences of broad authority granted externally should also be considered separately. A power of attorney and an attorney fee agreement are not the same document.
Collection of the price and transfer abroad
| Decision | Matter to be written down before the sale |
|---|---|
| Price | Amount, currency and time of payment |
| Receiving account | Each heir’s account or an authorized collection account |
| Safeguard | Coordination between registration and payment |
| Deductions | Fees, expenses, repayment of debt and net amount |
| Transfer | Receiving bank, SWIFT/BIC and document set |
| Delivery | Keys, meters, lease and status of use |
The payment document should show which immovable property the sale relates to. If the mortgage is to be paid off, the amount going to the bank and the removal of the mortgage should be planned clearly. Leaving the price to an uncertain date when registration has already been made creates a collection risk. Cash payment can make it harder to explain the source in a cross-border context and to prove payment afterwards.
The right to be sold and the authority to sell must be clearly determined
To sell an inherited house, the nature of the right in the land registry is determined first. If the estate is held in joint ownership, it cannot be said that a single heir has independent authority to sell a specific house. In a file in which the estate has moved to co-ownership in shares, the sale of a share and the sale of the whole immovable property are different transactions. Moreover, the transfer of an inheritance share is not identical to the transfer of title to a specific house. Before a contract is made with the buyer, it must be clarified which right the seller can transfer. [1]
A statement by one of the heirs that “I sold my share” does not mean that the buyer owns a particular room of the house or has the use of the whole of it. The form of a transfer of an inheritance share to a third person and the position of the buyer are assessed within the framework of Article 677 of the Turkish Civil Code (TMK). This distinction is particularly important for immovable property placed in internet listings; there must be no contradiction between the advertised “full ownership” and the right that can actually be transferred.
Legal and factual review to be carried out before the sale
Registry, use and delivery must be seen in the same file
Information on the mortgage, attachment, usufruct, annotations and independent unit in the land registry record is obtained. The presence of a tenant, an heir or another person in the house affects actual delivery. Electricity and water debts, dues, common expenses and significant technical problems in the building should be reflected in the sale terms. Promising “vacant delivery” in the sale contract is not enough to remove the existing tenant automatically. [5] [1]
A statement by the person mediating the sale of the immovable property does not replace the land registry and institutional records. Leaving part of the sale price off the record may make proof of the price and the tax assessment problematic. Consistency should be ensured among the contract, the price declared at the land registry and the bank transactions. In a dispute, the documents explaining the real payment flow will be decisive.
Valuation and equality among the heirs
It is possible for an heir to buy the immovable property from the others; however, in this transaction the price, payment term, allocation of costs and, if any, offsetting must be clear. In a sale to a company shareholder or a family relative, an allegation that the price differs from the market value can create an account dispute later. A valuation report cannot be presented as a mandatory condition of every sale; however, in a disputed division it can be a useful tool for proving the economic basis on which the parties agreed.
How is the instruction of the heir abroad secured?
The existence of authority in the power of attorney to sell the immovable property is separate from the concrete sale instruction given to the attorney-in-fact. Property information, acceptable price, payment account, the preference for instalments or immediate payment and delivery terms can be put in writing separately. A sale made by the attorney-in-fact in their own name or to another person they represent should be examined separately for conflict of interest and authority. [5]
Bank account changes sent at the last minute on the day of the sale should be verified through a separate communication channel. The attorney-in-fact’s duty to account and to hand over the price collected is monitored through bank receipts (dekont) and expense documents. Paying the sale price to the attorney-in-fact is not mandatory; if the transaction and bank conditions allow, payment can be planned directly to the verified account of the rights holder. Advances, fees and sale proceeds should not be merged into a single unexplained total.
Which tax distinctions matter in the sale of an inherited house?
In the provision on gains from the increase in value in repeated Article 80 of the Income Tax Law, the exception for acquisition without consideration is important. The sale of an immovable property acquired by inheritance is not automatically treated as subject to tax on gains from the increase in value merely because five years have not passed. However, whether the event has the character of a commercial activity, parts later acquired through a different legal transaction or other tax liabilities are examined separately. The conclusion that “there is no tax at all on an inherited house” is also wrong. [8]
Inheritance tax, the title deed fee on the sale and other financial liabilities are distinguished from one another. Before the sale, the tax or statutory security condition in Article 19 of the Inheritance and Transfer Tax Law (VİVK) is assessed. Tax residence in a foreign country and reporting obligations are subject to the law of the country concerned; the fact that a certain gain is not taxed in Türkiye does not show that no reporting is required in another country. [7]
What changes when a leased house is sold?
Under Article 310 of the Turkish Code of Obligations (TBK), when the leased property changes hands, the new owner becomes a party to the lease contract. A sale does not terminate the existing lease contract automatically. Routes such as the new owner’s application on the ground of need have their own special conditions and time limits; the buyer’s purchase of the house does not by itself give authority to evict the next day. The seller should not promise vacant delivery that they cannot perform. [5]
The security deposit, rent paid in advance and accrued claims are calculated according to the date of sale. The tenant must be notified reliably of the new payment account. The rental periods before and after the sale, and which claim remains with whom, should be clarified. Drawing up a record of actual handover for electricity, water and dues reduces later debt disputes.
How does a sale come onto the agenda if the heirs cannot agree?
In a disagreement, dissolution of co-ownership or a request for division is assessed. In disputes concerning the division of movables and immovables and the dissolution of co-ownership, mediation as a condition precedent to litigation is examined within its applicable scope. Failure to reach agreement does not allow one heir to sign a sale contract in place of the others. In a judicial sale, the procedure, valuation, costs and possible loss of revenue should be compared with a voluntary sale. [3] [1]
At the end of the file, not only the title transfer but also the collection of the price and delivery are verified. The amount leaving the buyer’s account, the net amount reaching the heir’s account and the deductions are compared. If the transfer abroad is a separate transaction, the source documents are kept. In the closing file, it should be clear that the land registry, payment, tax and delivery records relate to the same sale.
Which route can be chosen for a sale without coming to Türkiye?
For an heir living abroad, travelling to Türkiye is not the only option. Besides carrying out the transaction in Türkiye with a suitable power of attorney, the route of an overseas land registry representation office can also be considered when the scope of the service and the concrete transaction conditions allow. The official information of the Berlin Consulate General (Berlin Başkonsolosluğu) dated June 25, 2025 explains that transactions, including sales, can be carried out without coming to Türkiye through the Land Registry and Cadastre Representation Office (Tapu ve Kadastro Temsilciliği); that a transfer does not take place through the application alone, and that the authority approval and signature stages will be completed. This possibility does not mean that the same service is provided at all consulates. Berlin Consulate General information note on land registry transactions
The route to be chosen is determined according to the countries where the heirs are located, identity documents, need for a foreign language, the nature of the immovable property and the sale timetable. Filing a Web Tapu application does not eliminate identity and representation checks or the required signatures. The opening of a transaction application in the system should not be confused with the moment when ownership passes to the buyer.
On the power-of-attorney route, the authority required for the sale of immovable property and the internal instruction given to the attorney-in-fact should be consistent. If the buyer, price, collection account and payment method are determined in advance, last-minute decisions are reduced. If an heir is a minor or under guardianship, in addition to the representation document, the court permissions required for the transaction and the possibility of a conflict of interest are examined separately. A general authority to sell does not remedy these deficiencies automatically.
A real decision: sales authority does not make every act of the attorney-in-fact lawful
In its decision of June 30, 2025, E. 2024/3243, K. 2025/3422, the 1st Civil Chamber of the Court of Cassation (Yargıtay 1. Hukuk Dairesi) examined the transfer of shares in a large number of immovable properties to another person under powers of attorney given by the heirs. The defendants argued that the sales were made with the heirs’ consent and in order to pay debts. However, taking into account the price difference, the inability to prove payment, the attorney-in-fact’s acting contrary to the instruction and the buyer’s knowing or having to know of this, the action was upheld. The regional court of appeal’s decision on cancellation and registration of title was affirmed by the Court of Cassation. Full text of the decision — De Jure, an account may be required
The decision shows that the attorney-in-fact’s duties of loyalty and care continue even if the power of attorney contains authority to sell. On the other hand, not every claim of a low price or collection dispute leads to cancellation of title. The instruction, the real price, the buyer’s knowledge and the question of good faith are separate matters of proof. A claim against the attorney-in-fact for accounting and delivery of the price and a claim against the third party for cancellation of title cannot be made subject to the same conditions. Turkish Code of Obligations, Articles 506 and 508
In preventive preparation, it is important to obtain a valuation and written approval before the sale, to direct the flow of money to the rights holder’s account and to explain every deduction. The attorney-in-fact’s closeness to the buyer should not by itself be regarded as conclusive proof of bad faith; the concrete facts on the date of the transaction should be investigated. After the sale has taken place, merely sending the title deed does not complete the attorney-in-fact’s duty to account.
The special rule on the first auction of an inherited immovable property in 2026
The provision added to Article 114 of the Enforcement and Bankruptcy Law (İİK) by Law No. 7589 provides that, for immovable property whose ownership all owners acquired by inheritance and in which no third person other than the heirs holds an ownership right, the first auction in the dissolution of co-ownership by sale is held only among the owner-heirs. This procedure is applied once. The rule does not prohibit a voluntary sale to a third person that the heirs make by agreement. Enforcement and Bankruptcy Law, Article 114
Bid threshold and transitional provision
In the first auction, which is open only to owner-heirs, 100 percent of the appraised value is the basis; in the second auction, 50 percent. However, a sufficient bid does not consist of these percentages alone: a comparison with the total of the privileged claims specified in the law, and the costs of converting the property into money and of distribution, are also taken into account. Failure to deposit the auction price on time also has consequences concerning the security and an administrative fine. An heir winning the auction does not mean that they can take the immovable property without depositing the price. Enforcement and Bankruptcy Law, Article 114
Transitional Article 1/1 of Law No. 7589 continues the application of the previous rules to public auctions announced before its entry into force. Therefore, not only the date of the action or the date of death but also the announcement date of the auction must be checked. The scope of the new rule is assessed on the basis of the title acquisition records where there is a person who later bought a share or an owner other than an heir. Law No. 7589, transitional Article 1
The tax difference between a share received by inheritance and a share bought later
The Revenue Administration’s (Gelir İdaresi Başkanlığı, GİB) 2026 Guide to Other Gains and Receipts (Diğer Kazanç ve İratlar Rehberi) explains with an example that the gain arising from the sale of a flat acquired without consideration by inheritance is not taxed as a gain from the increase in value. This explanation does not mean that every kind of immovable property activity is exempt from all taxes. Revenue Administration 2026 guide
For example, if the heir acquired half of the house by inheritance and bought the other half from a sibling by paying a price, the two acquisitions do not rest on the same legal ground. In a later sale, an assessment concerning the acquisition date and the cost of the share acquired for a price is required. In a file involving redevelopment in exchange for flats, continuous sales or a commercial organization, too, the tax result should not be explained relying only on the word “inheritance” at the outset. Income Tax Law (GVK), repeated Article 80
The tax plan should be built consistently with the real price of the sale and the payment documents. Not showing part of the price at the land registry and leaving it to private correspondence creates risk both of financial sanctions and in proving the price later. The declaration and offsetting conditions in the country where the heir lives are determined separately; the fact that no gain from the increase in value arises in Türkiye does not mean that no reporting will be made in the foreign country.
Closing check for secure collection of the sale price
Suppose, in a hypothetical example, that a house belonging to four heirs is being sold and part of the sale price is allocated to a mortgage debt. First, the gross price, the amount going to the mortgage, fees and expenses, and the net amount payable to each heir are written down. The order of the title transfer, the bank payment and the deletion of the mortgage (terkin) is confirmed with the institutions. If a payment security system is to be used, its conditions and whether the transaction falls within its scope are verified in advance; an ordinary receipt image is not counted as definitive payment.
In a transfer abroad, the rights holder’s name, account number, currency and charges option are verified. A change of instruction should not be applied on the basis of a single message; it should be confirmed with the rights holder through a known communication channel. The final file should contain together the land registry record, tax documents, bank transactions, the attorney-in-fact’s accounts and the record of actual handover.
Conclusion
The sale of an inherited house from abroad is completed by planning together the common will, an appropriate power of attorney, tax relations, the official transaction and secure collection of the price. If there is a dispute, the options of a private sale and a court sale should be compared, with their different costs and time frames.
Related articles: Land registry transfer for a foreign heir; 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; Certificate of inheritance for a foreign heir; Effect of a foreign certificate of inheritance in Türkiye; Dissolution of co-ownership in inherited immovable property; How Is the Rental Income From an Inherited House Received?
Frequently Asked Questions
Can a sole heir sell the house alone?
It is possible if title and registration have been completed and the other obstacles have been removed. Situations such as minority or guardianship are assessed separately.
If one sibling has not consented, can an attorney-in-fact sign in place of that sibling?
Only if there is valid authority from that sibling. A power of attorney given by the other heirs does not cover that sibling.
Is it necessary to wait five years to sell an inherited house?
In an acquisition without consideration, the exception for gains from the increase in value is assessed; there is no general five-year waiting requirement for the right to sell.
Does a sale automatically remove the tenant?
No. The continuation of the lease relationship and the grounds for eviction are examined separately.
Sources and legal bases
- Law No. 4721 on the Turkish Civil Code (Türk Medeni Kanunu)
- Law No. 2644 on Land Registry (Tapu Kanunu)
- Law No. 6325 on Mediation in Civil Disputes (Hukuk Uyuşmazlıklarında Arabuluculuk Kanunu)
- Law No. 2004 on Enforcement and Bankruptcy (İcra ve İflas Kanunu)
- Law No. 6098, Turkish Code of Obligations (Türk Borçlar Kanunu)
- Ministry of Foreign Affairs (Dışişleri Bakanlığı) FAQ on consular services, notarial matters and power of attorney
- Law No. 7338 on Inheritance and Transfer Tax (Veraset ve İntikal Vergisi Kanunu)
- Law No. 193 on Income Tax (Gelir Vergisi Kanunu)
- Berlin Consulate General information note on land registry transactions
- Full text of the decision — De Jure, an account may be required
- Law No. 7589, transitional Article 1
- Revenue Administration 2026 guide