1. Legal Framework
Inheritance rights of foreigners in Turkey are governed primarily by:
- Turkish Civil Code (TCC)
- Private International Law and Procedural Law Act No. 5718 (PILPA)
- In practice, other relevant legislation may also apply:
- Land Registry Law
- Inheritance and Transfer Tax Law
- Notary Law
- Law on Foreigners and International Protection
2. Do Foreigners Have Inheritance Rights in Turkey?
Yes. According to Article 599 of the Turkish Civil Code and Article 20 of PILPA, foreigners are entitled to inherit movable and immovable property located in Turkey.
📌 Key Principle:
- For immovable property (real estate): Turkish law applies.
- For movable property: The law of the deceased’s nationality is applied.
3. Certificate of Inheritance (Veraset İlamı)
How Can Foreigners Obtain a Certificate of Inheritance in Turkey?
The certificate of inheritance is issued by:
- The relevant Civil Court of Peace in Turkey
- Notaries, but only for Turkish citizens (foreign heirs must go through court)
📌 For foreigners, only the court has jurisdiction.
Required Documents:
- Death certificate of the deceased
- Civil registry documents from the foreign country (apostilled and translated)
- Passport and ID copies
- Will (if available)
4. Recognition of Foreign Wills
A will prepared abroad can be valid in Turkey if it meets the following conditions:
- It complies with the law of the country where it was made
- It is notarized or approved by a court
- It is translated into Turkish and apostilled
- In complex cases, a recognition (tenfiz) lawsuit may be required
📝 In simpler cases, heirs can apply directly to a Turkish court to have the will opened and enforced.
5. Transfer of Inheritance (Succession Registration at Land Registry)
In order for a foreign heir to register inherited real estate in their name:
- Obtain a certificate of inheritance
- File an application with the Land Registry Office
- File a declaration with the Tax Office regarding inheritance and pay applicable taxes
- If applicable, the Land Registry will evaluate compliance with foreign ownership restrictions (military zones, total area limits, etc.)
📌 Foreigners cannot own more than 30 hectares of land across Turkey without special approval.
6. Inheritance and Transfer Tax
Foreigners inheriting property in Turkey are subject to the Inheritance and Transfer Tax Law.
- Tax rate: between 1% and 30%, depending on value and relationship
- Filing period:
- 4 months if death occurred in Turkey
- 6 months if death occurred abroad
- Tax must be paid before the property can be registered in the heir’s name
7. Case Example
Scenario: Hans, a German citizen, passed away while owning an apartment in Istanbul. His only heir is his daughter Anna, also a German citizen.
Process:
- Anna obtains an apostilled and translated death certificate and applies to the Civil Court of Peace for a certificate of inheritance.
- She applies to the Land Registry Office to initiate the succession process.
- She files the inheritance declaration and pays the inheritance tax.
- The apartment is transferred and registered in her name.
- She is now free to keep, rent, or sell the property, or even use it to apply for Turkish citizenship via investment.
8. Conclusion and Legal Assessment
Foreign nationals can legally inherit property in Turkey, but practical challenges often arise due to:
- Missing or improperly apostilled documents
- Incomplete translations
- Tax declaration errors
- Real estate ownership restrictions for foreigners
📌 Legal Advice:
- Work with a qualified Turkish attorney throughout the process
- Have all foreign documents apostilled and professionally translated
- Check for bilateral agreements between Turkey and the heir’s home country
- If a will exists, ensure it is formally recognized and enforceable under Turkish law
Prepared by:
Attorney Ferhat Küle
Istanbul Bar Association
Specialist in Inheritance and Foreigners Law
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