An inherited asset located in Türkiye can be followed up from abroad. This requires first determining the heirs and the applicable law, and then keeping documentation, tax, land registry and bank procedures separate. A certificate of inheritance or an apostille obtained in a foreign country does not complete all of these stages on its own. Proper representation can allow most procedures to be carried out without travelling to Türkiye; however, the scope of the power of attorney is assessed separately for each transaction.
This guide addresses the basic procedures faced by foreign heirs and persons living abroad after the death of a person who owns real estate, a bank account or other assets in Türkiye. The explanations are based on research as of 13 October 2026. The date of death, citizenships, the type of property and the relevant international conventions may change the legal outcome of the file.
What does inheritance transfer involve?
In everyday speech, inheritance transfer sometimes refers only to registering a property in the heir's name. Legally, the process is broader. Under the Turkish Civil Code (TMK), the estate passes to the heirs as a whole upon death; a certificate of inheritance is not a sale or transfer agreement that creates this acquisition. The certificate sets out heir status and shares. Acquisition of immovable property by inheritance may take place before registration, but registration in the land registry is required for a disposal transaction. 1 For land registry disputes, the article cancellation of title for foreigners and persons living abroad may also be consulted.
For this reason, four separate outcomes should be tracked: who the heirs are; what the assets and debts are; how the relevant registry records will be corrected; and what property or money will actually be delivered to the heirs. Having a certificate of inheritance does not show that the money in a bank account has been paid out, and registering a property in the land registry does not show that the inheritance has been divided.
| Stage | Question resolved | What it does not establish on its own |
|---|---|---|
| Determination of heirs | Who are the heirs, in what capacity and with what share? | Sale of the property or payment from the bank |
| Estate inquiry | Which rights and debts exist? | A guarantee that there are no debts |
| Tax procedures | What are the declaration and payment obligations? | Redetermination of the inheritance shares |
| Land registry and institutional records | How will the right be shown in the relevant register? | Division among all heirs |
| Division and delivery | Which property or amount goes to whom? | Automatic correction of earlier missing documents |
The person's situation and the applicable law are determined first
Living abroad is not the same as being a foreign citizen
The documentation requirements for an heir with Turkish citizenship living in Germany may differ from those for an heir who holds only German citizenship. The deceased's foreign nationality is also a different question from the heir's foreign nationality. Under Article 20 of the Private International and Procedural Law (MÖHUK, Law No. 5718), the law governing the inheritance is in principle the national law of the deceased; the share is not calculated merely by looking at the heir's citizenship. 2
Where a person has more than one citizenship, Article 4 of Law No. 5718 applies. If one of the citizenships is Turkish, Turkish law is taken as the basis for the national-law connection. Where several foreign citizenships exist, the law of the state with which the person has the closer connection becomes important. Separate connecting factors apply to statelessness and refugee status. For this reason, the file should contain not only the current passport but also records explaining the citizenship held on the date of death.
Real estate in Türkiye is subject to a special rule
Under Article 20(1) of Law No. 5718, Turkish law applies to immovable property located in Türkiye. As a result, the same person's assets in a foreign country and a flat in Türkiye may receive different legal treatment. In addition, for the grounds for opening the inheritance, its acquisition and its division, Article 20(2) refers to the law of the country where the property is located. It is not accurate to resolve every question with the sentence “the deceased was a foreigner”. 2
In a hypothetical example where Turkish law applies and the heirs are a spouse and two children, the surviving spouse's statutory share is one quarter and the children's total share is three quarters, so each child receives three-eighths. This example rests on assumptions: a valid marriage, established parentage, no other rights holders and no special issue concerning a testamentary disposition. Applying these ratios to a bank account or to property in another country without examining those assumptions is incorrect. 1 2
A foreigner's heir status and ability to hold property are separate matters
Being a foreigner does not by itself prevent a person from being an heir. However, the restrictions on acquisition of immovable property by foreign natural persons under Article 35 of the Land Registry Law (Law No. 2644) are examined separately for the relevant country and property. Acquisition restrictions and the liquidation provisions in the law form a stage separate from determining heir status. It cannot be said that every foreign heir may register all real estate in their name without conditions. 3
Where the death is very old, the historical regime in force at the time is also examined. Applying today's foreign acquisition rules directly to an inheritance opened in the past, or repeating old reciprocity conditions in every current file, may be equally mistaken.
Which documents should be collected at the initial stage?
The starting file should explain together the persons' identities, their family ties and the link to the assets. The fact that a document is long or looks official does not mean that it proves every fact that needs to be established.
| Document or record | Purpose of use | Element to check in particular |
|---|---|---|
| Death certificate | Basic event opening the inheritance | Consistency of identity and date of death with other records |
| Civil registry, birth and marriage records | Spouse and descendant relationships | Previous marriages, name changes, parentage |
| Passport and citizenship records | Identity and applicable law | Citizenship on the date of death; dual citizenship |
| Will and related decisions | Appointed heir or legatee | Opening, notification and objection status |
| Foreign certificate of inheritance | Earlier determination and family information | Issuing authority and legal effect of the document |
| Land registry, bank and company information | Scope of the estate | Owner, share, annotations and debts |
| Power of attorney | Representation | Authority for the specific transaction |
Why are apostille and translation considered together?
An apostille is a certification arrangement that verifies the signature on an official document within the scope of the convention, the capacity of the signatory and any seal or stamp. It does not confirm the inheritance shares stated in the document or the acceptance of its legal effect in Türkiye. Whether an apostille is required depends on the country, the document type, the applicable treaty relationship and the certification exemption. 4
The original or a duly certified copy, the required certification and a Turkish translation complement one another. A preliminary review based only on a phone photograph does not replace the official submission that the institution will request. For multilingual documents, it should also be checked whether the exemption covers the relevant document and its intended use.
How are differences in names and surnames handled?
A foreign record may show a pre-marriage surname, a different transliteration in the Turkish land registry, or a missing date of birth. The problem is to document that the same person appears in different records. The birth, marriage and name-change records must be linked. Correcting a faulty translation and correcting a civil or land registry record are different procedures. Not every inconsistency requires a new lawsuit, but every inconsistency cannot be resolved by a translator's note.
How is a certificate of inheritance obtained?
TMK Article 598 provides that the document establishing the status of statutory heirs is obtained from the civil court of peace or, where the legal conditions are met, from a notary public. Article 71/B of the Notaries Law (Law No. 1512) and the related regulation restrict the notary route where a foreign element or a deficiency in records exists. Where a foreign applicant is involved, or the file contains a foreign element requiring judicial review, the court route should be evaluated. The mere fact that a Turkish citizen lives abroad is not, by itself, the same obstacle. 1 5 A detailed framework for persons living abroad is set out in the article inheritance in Türkiye for persons living abroad.
The court examines family ties, the law of the deceased, any wills and other relevant documents. The parties may assist in establishing the content of foreign law; the court nonetheless remains under a duty to apply that law of its own motion. The difficulty of reaching foreign law does not allow a direct move to Turkish inheritance shares. The condition under Article 2 of Law No. 5718, that the content of the law could not be established despite all research, also applies. 2
Whether a foreign-issued document is sufficient for a procedure in Türkiye is a separate question. Article 37 of the Land Registry Law contains a special provision on certificates of inheritance issued by a Turkish court, or by a competent foreign authority and confirmed by a Turkish court, for the transfer of immovable property to foreign natural persons. The new Turkish certificate of inheritance, the recognition of a foreign decision and this special confirmation regime are not automatically equivalent. 3
How is follow-up set up without coming to Türkiye?
A duly executed power of attorney allows a representative to carry out document collection, court applications, tax procedures and, within the scope of the authority, land registry or bank transactions. Not travelling to Türkiye does not mean that no identity verification will be required before any authority. Notarial or consular formalities where the power of attorney is signed, sending of the original documents and, where necessary, additional statements are planned separately.
When the power of attorney is prepared, a list of the intended transactions should be drawn up. A certificate of inheritance alone, the sale of a property, a settlement or the rejection of an inheritance raise different questions of authority. In particular, the transfer of immovable property and special powers in litigation should not be left to a general phrase such as “handle all my affairs”. 6 7
Where some of the heirs grant a power of attorney, representation can be set up only for those persons. An application by one heir may secure a document showing all heirs; it does not allow that person to dispose freely of the other heirs' property. In families living far apart, this distinction should be stated expressly at the outset.
The tax calendar is monitored independently of the document calendar
The deadline for filing the inheritance and transfer tax return varies depending on where the death occurred and where the heir lives. The basic periods under Article 9 of Law No. 7338 are as follows. The periods run from the date of death; a special starting point applies in the case of a declaration of absence. 8
| Place of death | Location of the heir | Filing period |
|---|---|---|
| Türkiye | Türkiye | 4 months |
| Türkiye | Abroad | 6 months |
| Abroad | Türkiye | 6 months |
| Abroad | Country where the death occurred | 4 months |
| Abroad | Another foreign country | 8 months |
| Declaration of absence (gaiplik) | Relevant special situation | 1 month from registration of the decision in the death register |
For heirs living in different countries, different periods may apply to the same death. Records showing the actual situation should be kept for the period calculation; creating a shared family file does not automatically make everyone's period the same.
A delay in the certificate of inheritance does not mean that the tax period stops automatically. If documents are missing, the file should be clarified by applying to the tax administration in time. Whether any tax arises within the exemption amounts is checked according to the year of acquisition and the person's legal status. The absence of tax within an exemption does not justify assuming that the matter to be declared has disappeared entirely from the inheritance transfer.
Under the law's general payment scheme, the tax is paid in six equal instalments over three years from assessment, in May and November each year. Payment from the bank and later disposal transactions over the property, however, make the tax clearance (ilişik kesme) stage and the relevant security arrangements particularly important. When a file says “the tax matter is complete”, it should be clear whether the declaration, the assessment, the instalments or the tax clearance stage is meant. 8
Land registry transfer, bank payment and division are completed separately
Registration of the property in the heirs' names
The land registry file evaluates the certificate of inheritance, identity and representation documents, property information and any other records required by the type of transaction. The fact that one heir may apply for the transfer of title does not mean that the heir may sell the whole property alone. While the community of heirs and joint ownership continue, the authority to dispose is examined accordingly. 1 3
Full payment of inheritance tax is not, as a general rule, a precondition for transfer of title solely because of inheritance. However, for later transactions such as a sale, a transfer deed (ferağ) or the creation of a property right over the inherited property, the rules on tax liens apply separately. The existence of a tax debt and the impossibility of requesting registration of title are not the same consequence. 8 9
Withdrawing money from a bank account
The bank examines, in addition to heir status, representation, identity, tax and payment instructions. Rights in the common estate do not in every case turn into separate individual accounts merely because the shares are written in the document. The joint action of the heirs, the appointment of a representative, the division and the nature of the specific request are assessed. A request by the bank for documents and a condition arising from the law should be kept distinct. 1 8
Article 17 of Law No. 7338 contains rules requiring the listed institutions to look for tax documentation at the time of payment and, in certain cases, a withholding arrangement. This provision does not mean that the bank will necessarily make payment where identity, entitlement or representation gaps exist. Obtaining the reasons for a refusal, or a request for additional documents, in writing makes it easier to determine whether the problem concerns tax, heir status or representation.
Division and the consequences of a sale
After transfer, the heirs may keep the assets together, divide them by agreement or, where conditions exist, seek a judicial solution. The form of a division agreement, the requirements for transferring immovable property and the protection of a minor or a person under restriction are addressed separately. Where a dispute exists, whether mandatory mediation applies depends on the type of action, for example in disputes over the division of movable or immovable property and the dissolution of co-ownership. A request for a certificate of inheritance and an action for division should not be treated as subject to the same preliminary process. 10 For the transfer of a share, the article on transfer of an inheritance share may be read.
When should debts and the risk of losing rights be investigated?
Where Turkish law applies to the inheritance, rights and debts pass together. This makes a debt review necessary at the earliest stage of the file. The apparent value of a property does not prove that there are no bank or tax debts. Mortgages, attachments, suretyships, company relations and ongoing lawsuits are investigated through the records that can be obtained. 1
Under the Turkish Civil Code, the general period for disclaiming an inheritance is three months; the starting point and the knowledge rules differ for statutory and appointed heirs. Protective measures and acts of estate administration are also not the same as interfering with the estate beyond the limits of ordinary management. No sale or withdrawal of money should take place before conduct that could cause the loss of the right to disclaim under TMK Article 610 has been evaluated. A four-, six- or eight-month inheritance tax period should not be confused with the disclaimer period. The disclaimer period and procedure are discussed in the article on disclaimer of inheritance.
Where property or a document that may be lost exists, protection of the estate, its recording and appropriate temporary measures may be considered. A request for a certificate of inheritance does not automatically stop all movements of assets. The specific danger concerning which property is at risk, and the records showing it, must be set out separately. 1
Duration, costs and the criteria for completing the file
There is no fixed completion period for every file. The lack of family records, research into foreign law, service abroad, disputes among heirs and the variety of assets all affect the duration. Notary or court fees, translation, certification, postage, expert fees, land registry and bank expenses, and attorney's fees should each be shown with its own basis. The official tariff and the fee agreement between the parties are not the same item.
The follow-up plan should contain at least the following outputs:
- A usable document showing the heirs and their shares.
- A record of the assets researched and the known debts, and the limits of the research.
- Documentation of the tax return, the assessment and the payment status.
- Records of the results of transactions at the land registry, the bank and other institutions.
- The money or property distributed, and an open account of any continuing community.
- Identification of any pending lawsuit, deadline or institutional request and of the person it belongs to.
Conclusion
For a foreign heir, or an heir living in another country, the right starting point is to assess the death and citizenship records together with the list of assets. The certificate of inheritance, representation, tax, land registry and payment processes each produce separate outcomes. These can be tracked in one file, but the completion of one should not be assumed to mean the completion of the others. When the applicable law and the critical deadlines are identified early, document collection and remote follow-up become more predictable.
Frequently Asked Questions
Does being a foreign heir prevent receiving an inheritance in Türkiye?
Not by itself. Heir status is assessed on the basis of the applicable law and the family ties. Special restrictions on foreigners acquiring and keeping immovable property in Türkiye are examined separately.
Can someone not become an heir without a certificate of inheritance?
Under Turkish law, inheritance is in principle acquired by death. The certificate explains heir status and serves as proof in institutional transactions; in every case it is not the act that creates heir status.
Is having an apostille done on a foreign certificate of inheritance enough?
Not for every transaction. An apostille verifies the official source of the document. Its legal effect in Türkiye, translation, court proceedings where needed, and the legal conditions of the institution carrying out the transaction are assessed separately.
Can one heir act on behalf of the whole family?
An heir may apply for a certificate of inheritance or for specific transfer transactions. To represent the other heirs and dispose of their rights, the necessary authority of representation must exist.
If the certificate is delayed, is the tax period extended?
It should not be assumed that the period is extended automatically. The statutory period must be observed, and the way to complete the missing document should be settled with the relevant tax administration in time.
Can all the procedures be completed finally without coming to Türkiye?
Many procedures can be carried out through proper representation. However, the issuing of documents, identity verification, special authority and personal requirements specific to the file should be assessed in advance. No unconditional result can be guaranteed.
Sources and legal bases
- Turkish Civil Code (Türk Medeni Kanunu), Law No. 4721, in particular Articles 495–499, 589–590, 598–600, 606, 610, 640, 702 and 705. Law text.
- Law No. 5718 on Private International and Procedural Law (Milletlerarası Özel Hukuk ve Usul Hukuku Hakkında Kanun), Articles 1–4, 20–21 and 43. Current text.
- Land Registry Law No. 2644 (Tapu Kanunu), Articles 35 and 37. Law text.
- HCCH, Convention Abolishing the Requirement of Legalisation for Foreign Public Documents of 5 October 1961 (Yabancı Resmî Belgelerin Tasdiki Mecburiyetinin Kaldırılması Sözleşmesi), in particular Articles 1–5. Convention.
- Notaries Law No. 1512 (Noterlik Kanunu), Articles 71/A–71/C; Regulation on the Procedures and Principles for Issuing Certificates of Inheritance and Summoning a Departed Spouse to the Common Residence by Notaries (Mirasçılık Belgesi Verilmesi ve Terk Eden Eşin Ortak Konuta Davet Edilmesi İşlemlerinin Noterler Tarafından Yapılmasına İlişkin Usul ve Esaslar Hakkında Yönetmelik), Official Gazette (RG), 4 October 2011, Article 5. Law · Regulation.
- Code of Civil Procedure (Hukuk Muhakemeleri Kanunu), Law No. 6100, Articles 74, 223–224 and 382–388. Law text.
- Turkish Code of Obligations (Türk Borçlar Kanunu), Law No. 6098, Article 504. Law text.
- Law No. 7338 on Inheritance and Transfer Tax (Veraset ve İntikal Vergisi Kanunu), in particular Articles 1, 7, 9, 17 and 19. Revenue Administration (Gelir İdaresi Başkanlığı). Law record.
- Consulate General of the Republic of Türkiye in Berlin (T.C. Berlin Başkonsolosluğu), information note on land registry procedures, 25 June 2025. Information note.
- Law No. 6325 on Mediation in Civil Disputes (Hukuk Uyuşmazlıklarında Arabuluculuk Kanunu), Article 18/B. Law text.