Inheritance in Turkey for Foreigners: Who Gets What and How?
If you are a foreigner who owns a flat in Istanbul, a villa on the Aegean coast or shares in a Turkish company, a very simple question can become legally complicated:
“When I die, who actually gets my Turkish assets – and under which law?”
Turkish inheritance law combines strict family protection rules (forced heirship) with private international law rules that decide which country’s law applies in a cross-border estate. For foreign owners and their families, understanding this mix is essential to avoid surprises, delays and unnecessary disputes.
This guide explains, in practical terms, who gets what and how the process works for foreigners with assets in Turkey.
1. Which Law Applies to Your Estate in Turkey?
The first step is not “who are my heirs?” but “which law governs the inheritance?”
Under Turkish conflict-of-laws rules:
- As a general rule, inheritance is governed by the law of the deceased’s nationality.
- Exception for immovables in Turkey: for real estate located in Turkey, Turkish law always applies, regardless of your nationality.
- Movable assets (bank accounts, cars, company shares, etc.) may follow the law of your nationality, unless a special rule points to another law.
What this means in practice
- A French citizen dies owning:
- an apartment in Antalya, and
- a bank account in Paris.
- The Antalya apartment is inherited under Turkish law.
- The Paris bank account is inherited under French law.
- A Russian citizen dies owning:
- a villa in Bodrum,
- Turkish company shares and a Turkish bank account,
- cash and securities in Moscow.
- The Bodrum villa is governed by Turkish inheritance law.
- The rest of the estate may be governed by Russian law, depending on the connecting rules and any applicable treaties.
For many foreigners this creates a “split estate”: one governing law for Turkish real estate, another for foreign assets.
2. Can Foreigners Inherit in Turkey?
In most cases, yes. Foreign citizens can inherit both movable and immovable property in Turkey under essentially the same rules as Turkish citizens.
There are, however, some important nuances:
- Real estate restrictions: foreigners cannot own property in certain military and security zones or in some sensitive border areas. If such property is inherited by a foreigner who cannot legally hold it, the result is usually:
- the property must be sold or transferred to an eligible person, and
- the foreign heir receives the sale proceeds, not the title deed.
- Reciprocity and specific nationality issues: for some countries, special political or legal rules may apply. These are exceptional, but need to be checked case-by-case.
For the vast majority of foreign heirs, though, it is perfectly possible to become registered owners of Turkish real estate, bank accounts and company shares after the inheritance process is completed.
3. Who Counts as a Legal Heir under Turkish Law?
When Turkish law governs the inheritance (always for Turkish real estate, and sometimes for movables), the Turkish Civil Code uses a class-based heir system:
- First group – descendants
- Children (including adopted children)
- Grandchildren and further descendants (if a child has predeceased, their children inherit in their place)
- Second group – parents and their descendants
- Mother and father
- If they are deceased, their children (the deceased’s siblings) and further descendants
- Third group – grandparents and their descendants
- Grandparents
- Uncles, aunts and cousins through them
- Surviving spouse
- The spouse is not in a separate “group” but inherits alongside whichever group is active.
- The Turkish state
- If no heirs exist in any group and there is no surviving spouse, the estate passes to the state.
If at least one heir exists in a closer group, the further groups are excluded. For example, if the deceased has children, parents and siblings do not inherit at all.
4. Who Gets What? Typical Shares under Turkish Law
Here is a simplified overview of the statutory shares when Turkish law applies:
4.1 Spouse + Children (the most common case)
- The surviving spouse receives 1/4 of the estate.
- The children together receive 3/4, divided equally between them.
Example:
Deceased leaves a spouse and two children. The estate is 1,000,000 TL.
- Spouse: 250,000 TL
- Child 1: 375,000 TL
- Child 2: 375,000 TL
4.2 Spouse + Parents (no children)
- The spouse receives 1/2 of the estate.
- The parents together receive the other 1/2 (each parent 1/4).
- If one parent has died, that parent’s share goes to their descendants (the deceased’s siblings).
4.3 Spouse + Grandparents / Other Relatives (no children, no parents)
- The spouse receives 3/4 of the estate.
- The remaining 1/4 is shared between grandparents and their descendants (uncles, aunts, cousins), according to degree.
4.4 Only Children, No Spouse
- The children share the entire estate equally.
4.5 Only Spouse, No Other Legal Heirs
- If there are no descendants, parents, grandparents or their descendants, the spouse receives 100% of the estate.
These rules apply automatically in intestate succession (no valid will) or where a will does not dispose of the entire estate.
5. Forced Heirship: The “Reserved Portion” You Cannot Ignore
Turkish law strongly protects certain close family members through forced heirship. They have reserved portions (saklı pay) that cannot be taken away, even by a will.
5.1 Who Has a Reserved Portion?
- Children and other descendants
- Their reserved portion is half (1/2) of their statutory share.
- Parents (only if there are no descendants)
- Their reserved portion is one quarter (1/4) of their statutory share each.
- Spouse
- If the spouse inherits together with children or parents, the spouse’s entire statutory share is reserved.
- In other situations (for example with grandparents), a large part of the spouse’s share is reserved.
5.2 Consequences for Wills and Lifetime Gifts
If a will or lifetime gifts (for example, transfers of Turkish property to only one child or to a third party) violate the reserved portions, the disadvantaged heirs can bring a reduction action (tenkis davası) in Turkish courts. The court can:
- reduce the effect of the will or gift, and
- restore the protected shares of the forced heirs.
For foreigners, this is crucial:
- For Turkish real estate, forced heirship applies even if your home country law would allow you to disinherit your children completely.
- A will made abroad that leaves the Turkish property only to one heir may be only partially effective in Turkey if it violates reserved portions.
6. Wills and Estate Planning for Foreigners
As a foreigner, you can:
- make a will under your national law,
- make a will in Turkey (for example before a Turkish notary), or
- use a combination (for example, one will covering worldwide assets, another focused on Turkey only).
6.1 Validity of a Foreign Will in Turkey
A foreign will can be recognised and used in Turkey if:
- it is formally valid under the relevant law (place of execution, national law of the testator, etc.), and
- its content does not clearly violate Turkish public order, including forced heirship on Turkish property.
In practice, recognition usually requires:
- a certified copy of the will and any probate decisions,
- apostille or consular legalisation,
- sworn Turkish translation,
- presentation to a Turkish court or notary.
6.2 Should You Have a Separate “Turkish Will”?
Many foreign investors choose to sign a Turkey-specific will, for example:
- limited only to assets located in Turkey,
- drafted with Turkish forced heirship rules in mind, and
- coordinated with the main will in the home country (to avoid contradictions).
This can make the probate and transfer process smoother for your heirs and reduce the risk of litigation.
7. How Foreign Heirs Actually Claim Inheritance in Turkey
When a foreigner who owns assets in Turkey dies, the heirs must complete specific steps to access those assets.
7.1 Collect Core Documents
Typically required:
- Death certificate of the deceased,
- Proof of family relationship (family register, birth certificates, marriage certificate),
- Will, if any, plus any foreign probate orders,
- Passports or ID documents of the heirs.
Foreign documents generally need to be:
- apostilled or legalised by Turkish consulates, and
- translated into Turkish by a sworn translator and notarised.
7.2 Certificate of Inheritance (Mirasçılık / Veraset Belgesi)
The heirs must obtain a certificate of inheritance from either:
- a Civil Court of Peace, or
- in straightforward cases, a Turkish notary.
This document:
- confirms who the heirs are, and
- sets out their shares according to the applicable law.
Without this certificate, it is practically impossible to:
- transfer real estate,
- access bank accounts,
- register company shares in the heirs’ names.
7.3 Inheritance Tax in Turkey
Turkey imposes an inheritance and gift tax on assets inherited from a deceased person. Basic features:
- The tax is progressive: the rate increases with the total inherited amount.
- Close relatives benefit from lower rates and exemptions; distant relatives or unrelated heirs pay more.
- Tax is calculated in Turkish lira based on the appraised value of the assets.
A declaration must usually be filed within certain time limits (which depend on whether the deceased died in Turkey or abroad). Payment can often be made in instalments, but real estate and some financial assets will not be fully transferred until tax obligations are settled.
Heirs should also check their home country’s tax rules for foreign inheritance to avoid reporting failures or double taxation.
7.4 Transfer of Title and Assets
Once the certificate of inheritance is issued and inheritance tax declarations are handled:
- Real estate is transferred into the heirs’ names at the Land Registry (Tapu).
- Bank accounts and securities are released after the bank receives the court/notary documents and proof of tax compliance.
- Company shares are registered in the shareholders’ ledger and, where relevant, updated at the Trade Registry.
Foreign heirs do not always need to travel to Turkey. Much of the process can be managed by a Turkish lawyer using a power of attorney, properly notarised and apostilled in the heir’s home country.
7.5 Refusal of Inheritance
If an estate is heavily indebted, heirs – including foreign heirs – have the right to refuse the inheritance within a legally defined period (generally three months from becoming aware of the inheritance). In that case, they are not liable for the deceased’s debts.
8. Practical Tips for Foreigners with Assets in Turkey
- Expect two sets of rules.
One law for your Turkish real estate (Turkish law, with forced heirship), and another for foreign movables (usually your national law). - Do not assume you can freely disinherit close family from Turkish property.
Spouse and descendants have reserved portions that must be respected. - Think ahead about restricted areas.
If your property is in a zone where foreigners cannot own land, consider restructuring ownership (e.g. through companies or pre-planned sale mechanisms) with qualified advice. - Keep your paperwork clean and accessible.
Wills, title deeds, bank information and family records should be easy for your heirs to locate. Missing documents cause delays and costs. - Coordinate advisors.
Make sure your lawyer in Turkey and your estate-planning lawyer in your home country speak to each other. Uncoordinated wills in two countries are a common source of conflict. - Consider a Turkey-specific estate plan.
A targeted Turkish will, or carefully structured ownership (for example joint ownership or holding company structures), can simplify the process for your heirs and minimise disputes.
9. Conclusion
For foreigners, inheritance in Turkey is not simply a private family decision; it is a structured legal regime that:
- protects close family members,
- imposes forced heirship on Turkish property, and
- requires specific procedures and documents before heirs can access assets.
By understanding which law applies, who the legal heirs are, what shares they receive and how to complete the procedure, foreign owners can plan ahead and spare their families unnecessary stress at a difficult time.
With early planning and competent local guidance, your Turkish assets can pass to the people you choose in a way that is both legally valid and practically workable.
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