Foreigners' Inheritance Rights in Türkiye (2026): Certificate of Inheritance, Title Deed Transfer, Tax and Inheritance Lawsuits

In Which Cases Does a Foreigner Have an Inheritance Right?

Being a Foreigner Is Not, by Itself, a Bar to Being an Heir

The foreign spouse or child of a Turkish citizen can be an heir, and the assets a foreign person leaves in Türkiye can pass to his or her heirs. The nationalities of the deceased and of the heir, the date of death, family ties and the country where the asset is located are assessed together. The deceased's being a foreigner and the heir's being a foreigner are not the same legal problem. The first affects the applicable succession law; the second may particularly affect identity, obtaining documents and restrictions on acquiring real estate. [1][2][4]

Being an heir may arise as statutory succession under the law, or as appointed succession established by a will or an inheritance contract. Bequeathing a specific house or sum of money does not always make the person a co-owner of the whole estate. Under Turkish law, a legacy of a specific asset as a rule gives rise to a right to claim against the debtor of the legacy; it is distinct from the universal succession of an appointed heir. [2: m.516, 517, 599–600]

The Right of Inheritance and the Right to Retain the Real Estate Must Be Distinguished

Being named in a certificate of inheritance does not mean that every immovable in Türkiye will remain in the person's name free of any restriction. The acquisition conditions of the Land Registry Law and special legislation may apply separately. Conversely, the existence of an obstacle to retaining the immovable does not in every case remove the person's capacity as an heir or the right to the liquidation proceeds. [4]

Natural persons can be statutory or appointed heirs. Legal entities, on the other hand, are not statutory heirs on the basis of family relationship; to the extent their legal capacity and the applicable law permit, they can be appointed heirs or legatees. A bequest of real estate in favor of a foreign company, association or foundation is examined separately under the real estate acquisition regime for that type of legal entity. [2: m.48, 516–517][4: m.35–36]

For an estate without heirs located in Türkiye, Article 20/3 of the Private International and Procedural Law (MÖHUK) provides for passage to the State. However, an heir's not yet having been found is not the same as there being no heir in law; the estate should not be treated as heirless without the necessary record search. [1][2: m.501]

Which Country's Law Applies to an Inheritance in Türkiye?

Different Laws May Apply to Movables and to Immovables in Türkiye

Article 20 of the Law No. 5718 on Private International and Procedural Law (MÖHUK) provides that succession is governed by the deceased's national law and that Turkish law applies to immovables located in Türkiye. Assets such as bank receivables, movable property and company shares may not be governed by the same law as a residence in Türkiye. [1]

Therefore, the propositions "all inherited assets in Türkiye are subject to Turkish law" and "all of a foreigner's inheritance procedures are carried out under the law of his or her own country" are equally incomplete. If there are assets in more than one country, the connecting rule must be determined for each group of assets and each transaction. The scope of application of international conventions and the provisions of public policy are also reserved. [1: m.1, 2, 5, 20]

The Nationality to Be Used Is Investigated Together with the Date of Death

The applicable law cannot be selected without investigating changes of nationality before or after death, the closing of a population record, or the existence of records under different names in different countries. If one of several nationalities is Turkish, the priority of Turkish law under MÖHUK Article 4 applies; for other cases of multiple nationality and statelessness, the special rules of the same article are assessed. The status of the Blue Card (Mavi Kart) must likewise be examined through the nationality record on which it rests and the special regulation, without being treated as identical to an ordinary foreign passport. [1: m.3–4]

The decision of the 7th Civil Chamber of the Court of Cassation dated 12.01.2026, E.2025/3452, K.2026/153 held unlawful the issuance of a certificate without determining the nationality at the time of death and without distinguishing between movables and immovables. The decision states that separate certificates of inheritance should be issued, applying national law for movables and Turkish law for immovables in Türkiye. Because the death in the dispute dated from 1970, the parts of the decision concerning historical acquisition restrictions should not be transposed as they stand to present-day cases. [10]

How Is Foreign Law Determined?

The judge applies the Turkish conflict-of-laws rules and the foreign law they designate of his or her own motion; the judge may request the assistance of the parties in establishing foreign law. The legislation in force of the country concerned, the regulation at the date of death, official statements and, where necessary, an expert opinion may be submitted to the file. A short summary taken from the internet does not prove the whole of a foreign succession law. [1: m.2]

If foreign law cannot be determined despite all research, the application of Turkish law comes into question. This result does not arise automatically the moment no document in a foreign language is submitted. First, reasonable and concrete research must be carried out. Preparing the relevant legal texts together with the nationality and family records in preparing the application reduces the risk of incomplete examination and unnecessary correspondence. [1: m.2]

How Is a Certificate of Inheritance Obtained?

The Certificate Does Not Create the Right of Inheritance; It Shows Heirship

Under the Turkish Civil Code, succession as a rule opens upon death, and the heirs acquire the estate as a whole. The certificate of inheritance, also known as veraset ilamı, is the document that proves the heirs and their shares. It cannot be said that "there is no inheritance right unless a certificate is obtained." Nevertheless, in title deed, bank and registry transactions, heirship must be documented in due form. [2: m.575, 598–599]

A certificate of inheritance is not an inventory listing each of the assets of the estate, nor a certificate of freedom from debt. Obtaining the certificate also does not prove that the inheritance is economically beneficial. The search for debts should be conducted separately from the proof of entitlement. The invalidity of the certificate may be asserted later. [2: m.598, 605–610]

Notary and Court Distinction for a Foreign Applicant

Article 71/B of Notary Law No. 1512 provides that notaries cannot issue a certificate of inheritance where the population records are inadequate, the transaction requires adjudication, or the certificate is requested by foreigners. Therefore the approach "if the heirs agree, the foreign person obtains the certificate from a notary" is not correct. An application to the civil court of peace (sulh hukuk mahkemesi) should be prepared in the relevant file. [3]

The deceased's being a foreigner, the population records not being in Türkiye, and the proof of marriage or lineage by foreign documents may also be aspects of the file requiring court examination. The registration and transaction status of a Blue Card holder must be assessed separately; it cannot be concluded from the existence of the card that all notary transactions can be carried out unconditionally. [3]

Which Civil Court of Peace Is Applied To?

In inheritance matters with a foreign element, MÖHUK Article 43 is taken into account: the court of the deceased's last domicile in Türkiye is the basis; if that place is not in Türkiye, the court of the place where the assets in the estate are located. Depending on the nature of the application, the domestic law provisions on jurisdiction and competence are also assessed together. The applicable law and the competent court are not the same subject. [1: m.43][2: m.598]

The decision of the 5th Civil Chamber of the Court of Cassation dated 10.06.2024, E.2024/3776, K.2024/7091 applied MÖHUK Article 43 to a request for a certificate of inheritance concerning a deceased Norwegian national and determined the civil court of peace at the place where the estate asset was located as competent. This decision shows the drawback of the generalization "any civil court of peace is sufficient" in a file with a foreign element. [11]

What Purpose Do the Application Documents Serve?

The same list of documents will not suffice in every file. For example, name-equivalence documents for differently spelled surnames, consecutive certificates of inheritance if an heir also dies later, and custody or representation documents for a minor child may be required. The right arising at the first death and its passing to that person's heirs at the second death should be shown separately. [1][2][3]

Is an Inheritance Document Obtained from Abroad Valid in Türkiye?

Apostille, Recognition and Obtaining a New Document Are Different Procedures

A foreign document is first classified according to its nature: it may be a court judgment, a notarial document, an administrative record or a certificate of succession. The same "recognition and enforcement" route cannot be applied to every document. The finality of the document, the issuing authority, its procedure and the transaction intended to be carried out in Türkiye are important. [1: m.50–59][4: m.37]

Where it can be applied, an apostille concerns the authentication of the signature on a foreign official document, the capacity in which the signatory acted, and the seal or stamp. It does not make the inheritance shares in the document correct under Turkish law; it does not by itself provide a title deed transfer. If there is no apostille regime or convention providing an exemption, other legalization procedures may be required. The scope and certification of a Turkish translation are also determined according to the authority that will use the document. [7]

Special Provision for Title Deed Transfer

Article 37 of the Land Registry Law takes as its basis, in transfer transactions of foreign natural persons, documents issued by Turkish courts, or issued by a competent foreign authority whose conformity with the Turkish succession procedure has been confirmed by Turkish courts. Accordingly, it cannot be said either that a foreign certificate of succession can never be used, or that it will be sufficient directly at every land registry office. [4]

In its decision of the 7th Civil Chamber of the Court of Cassation dated 16.10.2009, E.2009/2429, K.2009/4415, a request for a new certificate of inheritance for immovables in Türkiye, relying on a foreign court document, was distinguished from an action for recognition and enforcement. The court's issuing a decision of lack of jurisdiction by treating the case as another type of action instead of the applicant's real claim was found erroneous. This procedural distinction in the decision is important; the acquisition conditions for immovables in the earlier period should not be used as the current general rule. [12]

A European Certificate of Succession also produces effects in certain member states within the framework of European Union regulation. The name of the document or its ability to circulate within the EU does not mean that it is automatically sufficient for registration in the title deed in Türkiye. As to Türkiye, the examination of documents and transactions described above continues. [8][4]

Can a Foreign Heir Take the House or Land in Türkiye in His or Her Name?

Acquisition Restrictions Are Examined Through the Specific Immovable

The country, person and immovable restrictions under Article 35 of the Land Registry Law, provisions concerning military and security zones, and the relevant special regulations are taken into account. Under the general acquisition regime there are limits of thirty hectares nationwide and ten percent of the privately owned area of a district. However, for acquisition by inheritance, the effect of the restriction, the liquidation regime and special situations are assessed separately. [4][13]

It cannot be assumed that being a citizen of a given country gives unlimited acquisition possibilities for all of Türkiye, or that every foreigner is subject to the same result. Dual nationality, the date nationality was acquired, the nature of the immovable and the region where it is located may change the result. The title deed record, the acquisition conditions and, where necessary, the view of the relevant administration should be examined together. [4]

If There Is a Restriction, What Is the Economic Value of the Inheritance?

Outside the restrictions the law provides for, liquidation and conversion into money may come into question for immovables and limited real rights acquired by inheritance. Liquidation by statutory procedure of an immovable that the owner has not disposed of within a period not exceeding one year given by the administration, and payment of the proceeds to the rights holder, differ from the person's retaining the immovable indefinitely. This cannot be described as automatic and uncompensated confiscation. [4: m.35][13]

For openings of succession before 18 May 2012, the historical reciprocity provisions and transitional law may be important. It is possible that a recently dated court decision concerns an old death. Therefore, the conclusion "reciprocity is required for all foreigners in 2026" should not be drawn merely from the year of the decision. [4][10]

Must All the Tax Be Paid for Title Deed Transfer?

No; the transfer of the inheritance to the title deed and a later sale or conveyance are separate. Under Article 19 of Law No. 7338, the registration of an inherited immovable can be made without waiting for the assessment of inheritance and transfer tax. The result of the registration is notified to the relevant tax office within the period set by the law. [5]

On the other hand, a subsequent transfer, conveyance or creation of a real right over the immovable transferred is as a rule not possible until the tax attributable to it has been fully paid; the tax relationship must be severed. The possibility of permission for transfer against appropriate security under the law is also assessed separately. Therefore both statements, "all the inheritance tax must be finished first and the transfer made afterwards" and "after the transfer the sale is made without regard to the tax," are wrong. [5: m.19]

For the title deed application, the certificate of inheritance, identity/representation documents, immovable information and other records required by the transaction are prepared. An inheritance transfer is not a sale; the fee rate specific to sales is not applied automatically. The transaction tariff of the relevant year, revolving fund fee, and translation and power of attorney expenses must be calculated separately. If there is a mortgage, attachment or usufruct entry in favor of a third party, it cannot be assumed that these are automatically deleted when the inheritance passes. On the other hand, the termination at death of a usufruct personal to the deceased is assessed separately. [2: m.599, 797][4][5]

How Do Bank Money, Company Shares and Other Assets Pass?

Bank Accounts and Financial Assets

Searching for deposits and receivables at a bank begins with determining the balance at the date of death and the account relationship. It cannot be assumed that all the money appearing in a joint account necessarily belongs to the estate; the account contract and the ownership of the money are assessed. The certificate of inheritance, authority of representation, tax procedures and the conditions concerning the inheritance community form the basis of the bank's payment review. [1][2: m.599, 640][5]

Article 17 of Law No. 7338 provides a mechanism of deduction against tax once the document showing payment of the tax and the conditions are in place. The five percent deduction envisaged for payment by way of succession is not the final inheritance tax rate; this security-type procedure should not be confused with the Article 16 tariff. The bank's making a deduction does not remove the capacity of heir or the conditions for representation of the co-heirs. [5: m.16–17]

Instead of withdrawing money from the account using the deceased's card, internet banking password or former authority, the lawful route of transfer should be followed. For a transfer abroad, the bank may request identity, tax, representation and documents on the source of the funds; a definite transfer time cannot be promised before the conditions of the specific transaction are completed. [2][5]

Company Shares, Vehicles, Boats and Valuables

Inheriting the shares of a company is different from directly inheriting an immovable owned by that company. Company shares are examined through the type of partnership, the articles of association and the relevant company law provisions. For vehicles, boats and other assets entered in a register, the transfer procedures of the relevant register are completed separately. [1: m.20][2: m.599]

For jewelry, collections, safe contents or assets held in digital form, ownership and inventory should be determined first. An heir's physically holding an item does not by itself give that heir ownership. If there is a risk of the assets being lost, options such as notarial recording, a court-ordered protective measure for the estate or appropriate preservation of evidence are assessed according to the particulars of the case. [2: m.589–590, 640]

How Are the Shares of the Spouse, Children and Other Heirs Calculated?

First, the Applicable Law and the Scope of the Estate Are Determined

The shares below are for cases in which Turkish succession law applies. While these rules are important for immovables in Türkiye, the law of another country may produce a different result for the movables of a foreign decedent. Also, the surviving spouse's claim arising from the matrimonial property regime is not the same as the inheritance share. As to the matrimonial property regime, the value entering the estate is first determined by applying MÖHUK Article 15 and the relevant substantive law. [1][2]

Children are equal heirs among themselves; representation rules, such as the descendants of a deceased child taking that child's place, apply separately. The finalization of a divorce, adoption, lineage, the spouse's status at the time of death and previously deceased heirs may change the share calculation. A cohabitation without an official marriage does not, by itself, create statutory succession in the capacity of a spouse; a valid disposition upon death is assessed separately. [2: m.495–500]

The Reserved Portion Is Not the Whole of the Statutory Share

Under Turkish law, the reserved portion of descendants is half of their statutory share; the reserved portion of the mother and father is one quarter of their statutory shares. The reserved portion of the surviving spouse is the whole of the statutory share when the spouse is an heir together with descendants or with the parental line, and in other cases three quarters of the statutory share. Siblings have no reserved portion under the current regulation. [2: m.505–506]

Whether a will or a lifetime gift infringes the reserved portion is not determined merely by looking at the title deed value. The assets and liabilities of the estate, the gifts to be taken into account, the applicable law and the disposable portion are calculated together. Abatement is not the automatic disregard of all transactions; it is a separate means of protection that has conditions and time limits for bringing an action. [2: m.507–508, 560–571]

What Should Be Done If There Is a Will or an Inheritance Contract?

Form, Capacity, Opening and Execution Are Distinguished from One Another

The validity of a will made abroad cannot be assessed solely by looking at the name of the country where it was made or at the presence of a notarial seal. MÖHUK Articles 20/4–5 and 7 contain different connecting rules for form and for capacity. Applicable international conventions are also assessed. A will valid in form does not by itself remove the reserved portion or the restrictions on acquiring immovables in Türkiye. [1][4][9]

Under Turkish law, a holographic will depends on special conditions such as being written entirely in the testator's own hand, and dated and signed. An official will and an exceptional oral will are subject to separate formal requirements. Signing a printed text does not always create a valid holographic will. The documents in the illustrative cover image must not be used as a real will or a sample document. [2: m.531–541]

The delivery of a will and its opening by the court do not mean that all dispositions in it are definitively found valid. The appointment of an heir, a legacy of a specific asset, the executor of the will, and claims of annulment and abatement are examined separately. If the same person has more than one will in different countries, the date, scope and provisions revoking the earlier disposition must be read together. [2: m.542–544, 550, 557–571, 595–600]

Disclaimer of Inheritance and Renunciation of Inheritance Are Not the Same

Renunciation of inheritance is a transaction made while the decedent is alive and is subject, under Turkish law, to the form of an inheritance contract. A simple written statement of waiver or merely a notarized signature may not be sufficient. A disclaimer of inheritance after death, on the other hand, is subject to different conditions, time limits and consequences. A transfer of an inheritance share or a partition agreement made after death is likewise assessed separately from these two institutions. [2: m.528, 545, 605–618, 676–677]

How Are Estate Debts and Disclaimer of Inheritance Assessed?

An Inheritance Does Not Confer Only Assets

If Turkish law is applied, heirs may face personal and joint and several liability for estate debts. Spending inherited assets without investigating a housing loan, tax debt, surety relationship or pending lawsuits creates a serious risk. It should not be thought that the death of the indebted decedent extinguishes all debts. [2: m.599, 641]

The table is based on the assumption that Turkish law applies. In abatement, the start of the ten-year period is the opening of the will for wills, and the opening of the succession for other dispositions; the outer limits of the annulment action are likewise calculated from the starting point in the law according to the type of disposition. The deadline for the tax return does not replace these preclusive periods (hak düşürücü süre). [2: m.559, 571, 606, 619]

Acts That May Cause Loss of the Option to Disclaim

Conduct such as interfering with the estate beyond ordinary administration, or concealing or appropriating assets, may affect the right to disclaim. By contrast, acts that are only of a protective or compulsory-administration nature cannot be given the same consequence. Therefore, while the search for debts continues, the legal position should be assessed before acts such as selling a vehicle, withdrawing money from an account or dividing belongings. [2: m.610]

Where insolvency was obviously apparent or officially established at the date of death, disclaimer by operation of law arises; if the conditions are met, the options of an official inventory and official liquidation also come into question separately. The statement "I did not know about the debt" does not by itself remove all liability. Especially in a file with a foreign element, the law applicable to the disclaimer and to liability must be determined first. [1: m.20][2: m.605, 619–636]

What Tax Do Foreign Heirs Pay in 2026?

The Scope of the Tax Depends on the Location of the Asset as Well as Nationality

The transfer by inheritance of assets located in Türkiye is not automatically exempt from tax because the heir is a foreigner. For assets abroad belonging to Turkish citizens, too, the scope and exemption provisions of the Law are examined. Tax liability, the subject of the tax, exemption and the per-person allowance are separate concepts. [5: m.1, 3–4]

The applicable tariff and allowance are as a rule determined according to the year in which the transfer takes place. For example, filing a return in 2026 for a death that occurred in 2024 does not automatically make the 2026 allowance applicable. The valuation of assets and debts must also be made according to the event giving rise to the tax and the statutory valuation standards. [5: m.10–11, 16]

2026 Allowance Amounts and the General Inheritance Tariff

For 2026, an allowance of TRY 2,907,136 applies to the inheritance share falling to each descendant and to the spouse. If there are no descendants, the allowance for the inheritance share falling to the spouse is TRY 5,817,845. The statutory condition for the second amount is the absence of descendants; it should not be narrowed to the spouse's being the sole person left in the inheritance. These allowances do not apply in the same way to every type of heir. [5: m.4][6]

The rates are applied by bracket, not as a single rate on the whole base. The tariff for gifts and other transfers without consideration is different. For example, the general allowance of TRY 66,935 for transfers without consideration does not replace the allowance above that applies to the inheritance share of a child or spouse. [5: m.4, 16][6]

Hypothetical Calculation Example

Assume that in a death occurring in 2026, a child's inheritance share, after the necessary valuation and debt deductions, is TRY 4,000,000. If there is no other special allowance, TRY 2,907,136 is deducted; the remaining TRY 1,092,864 is subject to the one percent rate in the first bracket and TRY 10,928.64 of tax is calculated. This is only an illustrative example; the advertised price of an immovable cannot be used by treating it directly as the tax base. [5][6]

The Special One Percent Rate Effective 4 June 2026

The provision added to Article 16 of Law No. 7338 by Law No. 7582 envisages a one percent rate for the passing of assets by succession during the exemption period from persons who benefit from the income tax exemption under repeated Article 20/D of the Income Tax Law. [14]

This is not a general rate applicable to all foreign heirs or all foreign decedents. The decedent's satisfaction of the conditions for the relevant income tax exemption, the period, and the date of death/transfer must be verified on the file. In which event the general progressive tariff and in which this special provision will apply is assessed separately. [5: m.16][14]

When Is the Return Filed?

In a declaration of absence, the special one-month period following the registration of the decision in the death register is taken into account. Residence and death information should be recorded separately for each heir. Even if the value passing by succession remains below the allowance, the filing obligation continues. Being abroad does not give a right to postpone tax procedures indefinitely. [5: m.7, 9][6]

Payment, Tax Abroad and Income After the Transfer

In general, inheritance and transfer tax is paid in six equal installments over three years from assessment, each year in May and November. The competent tax office is determined according to suitability for electronic filing, identity/tax number and the particulars of the file. The consequences of late or incomplete filing should be examined separately; the possibility of additional time should not be made a ground for waiting out the basic statutory period. [5: m.6–9, 19][6]

Automatic and unlimited credit cannot be accepted for inheritance tax paid abroad. Article 12/c of Law No. 7338 provides for a reduction of the base, limited to the value of the asset, with respect to certain debts and inheritance taxes relating to assets abroad belonging to Turkish citizens. Whether an applicable tax treaty actually covers inheritance tax is also investigated separately; the existence of an income tax treaty is not sufficient by itself. [5]

Obtaining rental income from an inherited residence afterwards, or selling the asset, is a taxable event separate from the transfer tax. Payment of inheritance tax in Türkiye does not make all later income tax-free. Bank transfers, sale proceeds, leasing and filing obligations in a foreign country should be planned separately before the transaction. [5]

What Route Is Followed in Partition and Disputes?

Agreed Partition, Use and Rental Income

Under Turkish law, if there is more than one heir, until partition there is an inheritance community and, as a rule, joint ownership (elbirliği mülkiyeti). That a share of, for example, one quarter appears on the certificate of inheritance does not mean that particular rooms of a specific residence belonging to the estate can be used by one person alone or that the whole residence can be sold. Management, use, leasing and the sharing of income should be arranged according to the provisions on the community. [2: m.640, 642, 676–677]

In an agreed partition, which asset goes to whom, equalization payments, the sharing of debts in the internal relationship, taxes and registry procedures should be expressly written. The heirs' placing a debt on one person among themselves does not in every case extinguish the creditor's rights. In a dispute arising from an heir's actual use, the right of use, claims and notices, income and the concrete loss are assessed separately. [2: m.641, 676, 681]

Type of Action and Mediation Cannot Be Grouped Under a Single Heading

The certificate of inheritance, annulment of a will, abatement, recovery of property by reason of inheritance and dissolution of co-ownership are different claims. Whether the civil court of peace or the court of first instance in civil matters is competent, the determination of the parties and jurisdiction are assessed according to the claim chosen. The presence of an immovable in Türkiye does not mean that the same court is competent for all inheritance claims. [1: m.43][2][11]

In disputes concerning the distribution of movables and immovables and the dissolution of co-ownership, there has been a regulation of mediation as a condition precedent to litigation since 1 September 2023. This rule should not be extended as if mandatory mediation existed for every application for a certificate of inheritance or for every inheritance dispute. The real claim of the application and the scope of Article 18/B of Law No. 6325 should be the basis. [15]

Which Evidence Should Be Preserved Before Filing a Lawsuit?

Death and nationality records, documents showing family ties, all versions of the will, title deed history, bank movements, company and vehicle records, debt documents and earlier correspondence on partition should be kept together. Name, date and identity matching should be done between the original source document, its certification and its translation. [1][2]

Where there is a danger of assets being dissipated or the estate suffering loss, if the conditions are met, protection of the estate, appointment of a representative or appropriate interim legal protection may be requested. Filing a lawsuit does not by itself block all assets. The request should explain which asset is to be protected, because of which concrete risk and by which measure. [2: m.589–590, 640]

How Are Inheritance Procedures Conducted from Abroad?

The Power of Attorney and Transaction Powers Must Be Clear

Many transactions can be carried out by a power of attorney in due form. However, requesting a certificate of inheritance, having a title deed transfer made, selling, collecting money, settling and disclaiming the inheritance are not the same authority of representation. The necessary special powers should be determined taking into account the transaction to be made, the relevant law and the institution that will use the document. [1][2][4]

The form of a power of attorney made before a Turkish consulate or a foreign competent authority, and the need for apostille/certification and translation, are checked separately. The agent's authority to collect and transfer money, which account will be used and the delivery of documents should be clarified. Instead of granting a broad and vague power of attorney, authorization suited to the needs of the file should be preferred. [7]

Order of Transactions and Cost Planning

1. The date of death, nationalities, family relationships and assets in Türkiye are determined.
2. The disclaimer and official inventory periods and the tax filing periods are placed on a separate calendar.
3. Foreign documents and, where necessary, the foreign law to be applied are prepared.
4. The certificate of inheritance or other necessary decision is obtained from the appropriate court.
5. Tax return, title deed and bank transactions are carried out with regard to each other's legal preconditions.
6. Partition, sale, collection or transfer abroad and the related records are completed.

The duration depends on the number of heirs, obtaining foreign records, the will, a nationality dispute, and the debts and litigation status. For no file can a guarantee of "concluded in a few days" be given. Court costs, translation/certification, a foreign law expert or court-appointed expert where necessary, title deed transactions, tax and attorney's fees are separate items. Public fees and the legal service fee between the parties do not replace one another. [1][2][4][5]

Conclusion

The inheritance right of foreigners in Türkiye is not a single-stage procedure resolved merely by obtaining a certificate of inheritance. The correct law and the heirs must be determined first; then debts, restrictions on immovables, tax and institutional procedures should be managed within the same file but under separate legal conditions. Constructing a share calculation without investigating the date of death and nationality, using an apostille in place of a transfer of ownership, or spending the assets while waiting for the disclaimer period can have consequences that are hard to remedy.

A sound transaction plan includes entitlement based on documents, protective routes used within time, a correct tax return, and the transfer and collection after the decision. Obtaining the certificate of inheritance is not the last step; it is the beginning of the due application of the right over the specific assets.

Frequently Asked Questions

Can a foreign person inherit from a Turkish citizen?

Yes. Nationality is not by itself a bar to being an heir; the family relationship or disposition upon death and the applicable law are determined. Restrictions on acquiring real estate are examined separately. [1][2][4]

Does Turkish law apply to the whole estate of a foreigner in Türkiye?

No. As a rule the deceased's national law applies, and Turkish law applies to immovables in Türkiye. On issues such as the acquisition and partition of the estate, MÖHUK Article 20/2 is also taken into account. [1]

Is the law of the heir's own country the basis?

The general connecting rule for succession rests on the national law of the deceased, not of the heir. The heir's nationality may nevertheless matter separately for documents and the conditions for acquiring real estate. [1][4]

Does an inheritance right arise without a certificate of inheritance?

Under Turkish law, succession is as a rule acquired upon death. The certificate does not create the right; it serves to prove heirship and the shares. Documentation is required for institutional transactions. [2]

Can a foreign heir obtain a veraset ilamı from a notary?

Article 71/B of the Notary Law provides that notaries cannot issue the certificate when it is requested by foreigners. A court application and special statuses should be assessed on the concrete records. [3]

Is an apostilled foreign certificate of succession sufficient on its own for the title deed?

It is not automatically sufficient. The apostille certification and the consequence the document will have in Turkish law are different; Article 37 of the Land Registry Law and the necessary court procedures are assessed. [4][7]

Is an enforcement action always filed for a foreign certificate of succession?

No. The nature of the document and the claim are decisive. Requesting a new certificate of inheritance from a Turkish court on the basis of a foreign document may differ from recognition or enforcement. [1][12]

Is a European Certificate of Succession automatically valid in Türkiye?

Ease of circulation within the EU does not provide an automatic title deed or bank transaction in Türkiye. The document and transfer conditions of Turkish law are examined separately. [8][4]

Can an inherited immovable remain in the name of a foreign heir?

It depends on the relevant acquisition conditions. If there is a restriction, the regime of statutory liquidation and payment of the proceeds may come into play; an automatic uncompensated loss cannot be concluded. [4][13]

Does inheriting in Türkiye give a residence permit or citizenship?

Heirship, residence permit and citizenship are different legal statuses. An inheritance document does not by itself provide these statuses; the relevant application regimes are assessed separately. [1][2]

Does a foreign spouse take one quarter of the inheritance in every case?

No. If Turkish law applies, the one-quarter rate is for co-succession with descendants. The rate changes according to the group with which the spouse is a co-heir. [2: m.499]

Is an unmarried partner an heir like a statutory spouse?

Under Turkish law, de facto cohabitation alone does not create statutory succession in the capacity of a spouse. A valid will or a claim based on another right can be examined separately. [2]

Is a will that does not leave the inheritance to all the children invalid?

It is not automatically invalid in every case. The applicable law, the reserved portion and, if any, the conditions for abatement are assessed; a problem of form or capacity may also be a separate ground for annulment. [1][2]

Can an inheritance be left in favor of a company or foundation?

Where capacity and the applicable law permit, appointed heirship or legatee status is possible. In particular, the real estate acquisition regime of a foreign legal entity is examined separately. [2][4]

Must all the inheritance tax be paid before the title deed transfer?

No. The inheritance transfer can be made without waiting for the assessment of the tax. For a later sale, conveyance or creation of a real right, the tax relationship and statutory exceptions are separately important. [5: m.19]

Is the five percent deduction made by the bank the final inheritance tax?

No. The security deduction made under the conditions in the law differs from the calculation of the final inheritance and transfer tax. [5: m.16–17]

Is the inheritance tax one percent for all foreigners in 2026?

No. The general tariff rises from one percent to ten percent. There is a special one percent provision for certain persons who benefit from the repeated Article 20/D exemption of the Income Tax Law, for transfers during the exemption period. [5][14]

Is a return filed if the value of the inheritance is below the allowance?

Yes, for transfer by succession. That no tax is due is not the same as there being no filing obligation. [5][6]

Does being abroad change the filing period?

Four, six or eight month periods may apply depending on where the death and the taxpayer are located. The correct period must be determined separately for each heir. [5: m.9]

If inheritance tax has been paid abroad, does the tax in Türkiye fall away?

It does not fall away automatically. The statutory deduction conditions, the country where the asset is located, nationality and any genuinely applicable treaty are examined. [5: m.12]

What is done if it later turns out that the estate is indebted?

The disclaimer period, disclaimer by operation of law, official inventory and liquidation options are assessed. Because appropriating or spending the assets may affect the right to disclaim, review without delay is needed. [2]

Is a mortgage or usufruct deleted by the inheritance transfer?

As a rule, death and inheritance transfer do not automatically delete all rights and burdens over the immovable. The type of entry, the identity of the rights holder and the ground for termination are examined separately. [2][4]

Can one heir sell the house alone or take all the rent?

While the inheritance community continues, a share certificate alone gives no authority to dispose of the whole of the residence belonging to the estate. Representation, joint decision, partition and special situations must be assessed. [2: m.640]

Can inheritance procedures be carried out without coming to Türkiye?

Many transactions can be carried out by a power of attorney in due form that includes the necessary powers. Document certification, special powers and the institution's transaction conditions are determined according to the file. [4][7]

Is mediation mandatory before every inheritance lawsuit?

No. The condition precedent concerning partition and dissolution of co-ownership does not automatically apply to all inheritance disputes. The type of claim and the statutory scope are examined. [15]

How long do inheritance procedures take and how much do they cost?

There is no single period or total cost. Obtaining documents, researching foreign law, litigation and the scope of the assets are decisive. Taxes, public expenses, translation and the legal service fee are calculated separately.

Sources

[1] Law No. 5718 on Private International and Procedural Law (5718 sayılı Milletlerarası Özel Hukuk ve Usul Hukuku Hakkında Kanun); in particular Articles 1–7, 15, 20, 43 and 50–59. Ministry of Justice legislation text.

[2] Turkish Civil Code No. 4721 (4721 sayılı Türk Medeni Kanunu); in particular Articles 48, 495–508, 516–517, 528–545, 557–571, 575, 589–600, 605–641 and 676–681. Ministry of Justice Legislation Information System.

[3] Notary Law No. 1512 (1512 sayılı Noterlik Kanunu) Article 71/B; Article 14 of Law No. 6217, which added the article. Grand National Assembly (TBMM) legislation text.

[4] Land Registry Law No. 2644 (2644 sayılı Tapu Kanunu); in particular Articles 35–37 and additional Article 1. Consolidated legislation text – LEXPERA.

[5] Inheritance and Transfer Tax Law No. 7338 (7338 sayılı Veraset ve İntikal Vergisi Kanunu); in particular Articles 1, 3–4, 6–12, 16–17 and 19. Revenue Administration (GİB) current legislation text.

[6] Revenue Administration (Gelir İdaresi Başkanlığı), Inheritance and Transfer Tax: explanations of the 2026 allowances, tariff, return and payment. GİB information page. 2026 amounts: Inheritance and Transfer Tax Law General Communiqué No. 57 (57 Seri No.lu Veraset ve İntikal Vergisi Kanunu Genel Tebliği).

[7] HCCH, Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents; in particular Articles 2–5. Text of the Convention.

[8] European Union, Succession Regulation No. 650/2012; in particular Article 62 and following on the European Certificate of Succession. EUR-Lex text.

[9] HCCH, Convention of 5 October 1961 on the Conflicts of Laws Relating to the Form of Testamentary Dispositions. Text of the Convention.

[10] Court of Cassation 7th Civil Chamber (Yargıtay 7. Hukuk Dairesi), E.2025/3452, K.2026/153, 12.01.2026. Determination of nationality as of the date of death and the distinction between movables and immovables. Decision text – De Jure, an access account may be required.

[11] Court of Cassation 5th Civil Chamber (Yargıtay 5. Hukuk Dairesi), E.2024/3776, K.2024/7091, 10.06.2024. MÖHUK Article 43 in a certificate of inheritance with a foreign element. Decision text – De Jure, an access account may be required.

[12] Court of Cassation 7th Civil Chamber (Yargıtay 7. Hukuk Dairesi), E.2009/2429, K.2009/4415, 16.10.2009. Separation of a request for a Turkish certificate of inheritance from recognition and enforcement. Decision text – De Jure, an access account may be required.

[13] Official investment guide of Türkiye, Acquiring Property and Citizenship: explanations of retention and liquidation in acquisition by foreigners through inheritance. Official investment guide.

[14] Law No. 7582 Amending Certain Laws (7582 sayılı Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun) Articles 2 and 4; Law No. 7338 Article 16 and Income Tax Law (GVK) repeated Article 20/D. TBMM legislation text. Entry into force of the relevant inheritance provision: 04.06.2026.

[15] Law No. 6325 on Mediation in Civil Disputes (6325 sayılı Hukuk Uyuşmazlıklarında Arabuluculuk Kanunu) Article 18/B. Ministry of Justice Mediation Department explanations.