Inheritance for Foreigners in Turkey: Rules, Wills and Taxes

Inheritance for Foreigners in Turkey: Wills, Taxes, and Legal Procedures

Turkey is one of the most popular countries for real estate investment, business opportunities, and permanent relocation. However, owning property also raises an important question: what happens to your assets after your death?

If you are a foreigner who owns an apartment, villa, or business in Turkey, it is essential to understand local inheritance laws. Unlike many countries, Turkey applies specific rules, especially when heirs are not Turkish citizens.

What will you learn from this article?

• How Turkish inheritance law works for foreigners
• Whether you can leave property to children, a spouse, or third parties
• How to avoid conflicts between heirs
• What inheritance taxes apply
• Whether it is possible to disinherit someone

Important: If you want to prevent legal disputes over your property in Turkey, read carefully.

1. Turkish Inheritance Law: Key Principles

Turkish inheritance law is governed by several core legal acts that apply to both citizens and foreigners.

Main laws:

• Turkish Civil Code (Türk Medeni Kanunu) — regulates inheritance procedures
• International Private Law (MÖHUK) — determines which country’s law applies to foreigners
• Tax Code — establishes inheritance and transfer taxes

Fundamental inheritance principles:

• Inheritance by law (if there is no will)
• Inheritance by will (distribution shares can be adjusted)
• Mandatory shares (children, spouse, and parents cannot be fully disinherited)

Important: Real estate located in Turkey is inherited according to Turkish law, even if all heirs are foreigners.

2. Who Can Inherit Property in Turkey?

Eligible heirs include:

• Children (biological and adopted)
• Spouse
• Parents
• Siblings and nephews/nieces
• Distant relatives (up to the 4th degree)
• The state (if no heirs exist)

Special rules for foreigners:

• Movable assets (cash, vehicles) are governed by the law of the deceased’s nationality
• Real estate is governed exclusively by Turkish law

Example:
A Russian citizen passes away owning an apartment in Antalya and a Turkish bank account.

• The apartment is inherited under Turkish law
• The bank account is distributed under Russian inheritance law

3. Inheritance Without a Will: Who Gets What?

If there is no will, property is distributed by law as follows:

First priority:

• Children + spouse
• Children receive equal shares
• The spouse receives 25%, the rest is divided among the children

Second priority (if there are no children):

• Parents + spouse
• The spouse receives 50%
• The remaining share goes to the parents

Third priority:

• Siblings and their descendants

If there are no heirs:

• Property is transferred to the state

Important: Foreign heirs must confirm family relationships through consular documents or apostilled certificates.

4. How to Make a Will in Turkey

To avoid disputes, preparing a will in advance is strongly recommended. Turkish law recognizes three types of wills:

1. Notarized will (resmi vasiyetname)

• The most secure option
• Can be written in any language with an official translation
• Stored in a registry and cannot be falsified

2. Handwritten will (el yazılı vasiyetname)

• Must be handwritten, dated, and signed
• Can be kept at home or with a trusted person

3. Oral will (sözlü vasiyetname)

• Allowed only in emergency situations
• Requires two witnesses and court confirmation

Recommendations for foreigners:

• Prepare a bilingual will (Turkish + native language)
• Clearly specify inheritance shares
• Inform family members about the existence of the will

5. Inheritance Taxes in Turkey

Inheritance in Turkey is subject to inheritance and transfer tax (veraset ve intikal vergisi).

Tax rates:
Heir category - Tax rate
Spouse, children, parents - 1–10%
Siblings - 10–20%
Distant relatives - 20–30%
Unrelated persons - Up to 40%

Payment period: up to 3 years from the date the inheritance is opened.

6. Restrictions for Foreigners

Not all foreigners can freely inherit real estate in Turkey. Key restrictions include:

• Citizens of countries without reciprocity agreements
• Property located in restricted or strategic zones

In such cases, special permission from the authorities may be required.

How to check:
Before purchasing property, verify inheritance eligibility with the Land Registry Office (Tapu Kadastro).

7. How to Register an Inheritance: Step-by-Step Guide

1. Step 1. Obtain a death certificate
   Issued by a hospital or the Population Registry Office (Nüfus Müdürlüğü).
2. Step 2. Open an inheritance case in court
   Apply to the Sulh Hukuk Mahkemesi (Civil Court of Peace).
3. Step 3. Obtain a Certificate of Inheritance (veraset ilamı)
   Confirms the legal heirs.
4. Step 4. Transfer property ownership
   Register the property at the Tapu Müdürlüğü and pay the title deed fee (tapu harcı).
5. Step 5. Pay inheritance tax

8. How to Avoid Disputes Between Heirs

• Draft a clear will
• Consider gifting property during your lifetime
• Store documents securely, preferably with a notary

9. Frequently Asked Questions (FAQ)

❓ Can children be disinherited?
➡ No. They are entitled to a mandatory share.

❓ Can inheritance procedures be completed remotely?
➡ Yes, via a notarized power of attorney with an apostille.

❓ What happens if inheritance tax is not paid?
➡ Penalties and interest will be imposed by the tax authorities.

Conclusion

Turkish inheritance law is generally favorable to foreigners but requires strict compliance with legal procedures. To protect your assets and avoid lengthy court disputes:

• Prepare a will
• Verify the legal status of your property
• Consult a qualified lawyer