Which Law Applies to Foreigners Inheriting Property in Turkey?

Inheritance Law for Foreigners in Turkey

Inheritance matters involving foreigners in Turkey have become increasingly common due to foreign property ownership, international marriages, residence permits, investment-based migration and cross-border family structures. Questions such as “Can a foreigner inherit property in Turkey?”, “Which law applies to a foreign deceased person’s estate in Turkey?”, “What happens to real estate in Turkey when a foreigner dies?” and “Can foreign heirs register inherited property in their names?” must be answered under Turkish private international law and Turkish inheritance law.

The main statute governing this issue is Law No. 5718 on Private International and Procedural Law. The core rule is clear: inheritance is governed by the national law of the deceased; however, Turkish law applies to immovable property located in Turkey.

Therefore, there is no single universal answer for every inheritance case involving foreigners. The applicable law depends on the nationality of the deceased, the nationality of the heirs, the type and location of the estate assets, whether the asset is movable or immovable, and whether Turkish land registry restrictions apply.

1. Can Foreigners Inherit in Turkey?

Yes. Foreign natural persons may inherit in Turkey. Turkish law does not generally prohibit foreigners from becoming heirs. A foreigner may inherit from a Turkish citizen, or from another foreigner who owns assets in Turkey.

However, being an heir and registering inherited real estate in the land registry are not always the same issue. If the inherited asset is real estate in Turkey, the foreign heir’s acquisition must also comply with Turkish land registry rules, restrictions on foreign ownership, military prohibited zones, security zones and other administrative controls.

The Turkish Land Registry and Cadastre authority explains that foreign natural persons may acquire real estate in Turkey only if they are citizens of countries determined by the President and if they meet the statutory acquisition conditions.

2. How Is the Applicable Law Determined?

In inheritance cases with a foreign element, Turkish courts first apply the conflict-of-law rules under Law No. 5718. This law regulates the applicable law in private law relationships involving foreign elements, the international jurisdiction of Turkish courts and the recognition and enforcement of foreign judgments.

The most important provision is Article 20. It states that inheritance is subject to the national law of the deceased, but Turkish law applies to immovable property located in Turkey. It also provides that matters concerning the opening, acquisition and distribution of the estate are governed by the law of the country where the estate is located.

In practice, this means the following:

If a German citizen dies and leaves movable assets in Turkey, German law may become relevant for the substantive inheritance issues. However, if the same German citizen leaves an apartment, land or commercial property in Turkey, Turkish law applies to that immovable property.

As a result, the determination of heirs, inheritance shares, forced heirship rights, partition, land registry transfer and related disputes concerning Turkish real estate are handled under Turkish inheritance law.

3. Turkish Law Applies to Real Estate Located in Turkey

The most important distinction in inheritance cases involving foreigners is the distinction between movable and immovable property. Immovable property includes apartments, houses, villas, land, commercial units, agricultural plots and registered real estate rights.

Law No. 5718 expressly states that Turkish law applies to immovable property located in Turkey. Therefore, even if the deceased is a foreign citizen, any real estate located in Turkey is subject to Turkish inheritance law.

For example:

If a Russian citizen leaves an apartment in Istanbul, inheritance of that apartment is governed by Turkish law.

If a British citizen dies owning a villa in Antalya, the inheritance of that villa is handled under Turkish law.

If a French citizen leaves only a Turkish bank account, the deceased’s national law may also become relevant because the asset is movable.

This distinction affects inheritance certificates, land registry transfers, inheritance tax declarations, estate determination cases, rejection of inheritance and partition lawsuits.

4. What Does the National Law of the Deceased Mean?

The national law of a person is the law of the state of which that person is a citizen. If the deceased was a German citizen, German law is the national law. If the deceased was Iranian, Iranian law is the national law. If the deceased was Russian, Russian law is the national law. Special cases such as dual citizenship, statelessness or refugee status require a separate analysis under private international law.

Under Law No. 5718, Turkish judges apply Turkish conflict-of-law rules and the foreign law designated by those rules ex officio. The judge may ask the parties to assist in determining the content of the foreign law.

This means that in an inheritance case heard in Turkey, the court may need to examine foreign law. However, where real estate located in Turkey is concerned, Turkish law applies due to the special rule.

5. Can a Foreign Heir Register Inherited Real Estate in Turkey?

Foreign heirs may acquire real estate in Turkey, but this acquisition is not unlimited. Foreign natural persons must comply with statutory restrictions and nationality-based eligibility rules.

According to the Turkish Land Registry and Cadastre authority, only citizens of countries determined by the President may acquire real estate and limited real rights in Turkey. In addition, a foreign natural person may acquire a maximum of thirty hectares nationwide, and the total area acquired by foreigners cannot exceed ten percent of the privately owned land area of the relevant district.

The Turkish Ministry of Foreign Affairs also states that the former reciprocity requirement for foreign real estate acquisition was abolished under the amended Article 35 of the Land Registry Law, but whether a foreigner may acquire property in Turkey should still be checked through competent authorities and representations.

Therefore, the analysis has two stages:

First, is the foreign person an heir?

Second, can the inherited real estate be registered in that foreign heir’s name under Turkish land registry rules?

In some cases, a foreign heir may have an inheritance right but may face restrictions in direct land registry registration. In such cases, liquidation, sale of the property or payment of the sale proceeds to the heir may become relevant.

6. How to Obtain an Inheritance Certificate in Turkey

Inheritance procedures in Turkey usually begin with obtaining an inheritance certificate, also known as a certificate of succession. The Turkish Revenue Administration states that a certificate showing the heirs and their inheritance shares may be obtained from the civil court of peace or from a notary.

However, in cases involving foreigners, obtaining the certificate from a notary may not always be possible. If the deceased is foreign, family records are not available in the Turkish civil registry, heirs were born abroad, or marriage and divorce records were issued abroad, applying to the civil court of peace is often the safer and sometimes necessary route.

The required documents usually include:

Death certificate,

Passport or identity documents of the heirs,

Foreign civil registry documents proving family ties,

Apostilled and sworn-translated documents,

Will, if any,

Turkish land registry records,

Nationality and residence information of the deceased.

Proper preparation of these documents is crucial for obtaining the inheritance certificate and completing land registry transfer procedures.

7. When Do Turkish Courts Have Jurisdiction?

Under Article 43 of Law No. 5718, inheritance lawsuits are heard by the court of the deceased’s last residence in Turkey. If the deceased had no last residence in Turkey, the lawsuit is heard by the court where the estate assets are located.

This rule determines when Turkish courts may hear inheritance disputes involving foreign deceased persons.

For example, if the foreign deceased had no residence in Turkey but owned real estate in Istanbul, the courts where the Istanbul property is located may have jurisdiction. If there is a villa in Antalya, land in Muğla or bank assets in Istanbul, jurisdiction must be assessed according to the specific assets and facts of the case.

8. Wills and Testamentary Dispositions

Wills are highly important in inheritance cases involving foreigners. The deceased may have executed a will abroad. For that will to produce legal effects in Turkey, it must be examined in terms of form, capacity, recognition, enforceability, opening procedures and compatibility with Turkish real estate rules.

Law No. 5718 provides that the form of testamentary dispositions is subject to Article 7 of the same law, and testamentary dispositions made in accordance with the deceased’s national law are also valid. Testamentary capacity is governed by the national law of the person making the disposition at the time of the disposition.

Therefore, a will executed abroad is not automatically invalid in Turkey. However, if it affects real estate located in Turkey, issues such as forced heirship, land registry transfer, opening of the will, objections by heirs and execution of the testamentary disposition must be carefully analyzed under Turkish law.

9. Does Turkish Inheritance and Transfer Tax Apply to Foreigners?

Yes. Inheritance of assets located in Turkey is generally subject to Turkish inheritance and transfer tax. According to the Turkish Revenue Administration, the transfer of movable and immovable assets, rights and receivables upon death is subject to inheritance and transfer tax. Even if the value of inherited assets is below the exemption threshold, filing a tax return is mandatory for inheritance transfers.

For 2026, the exemption amount for each child and spouse is 2,907,136 TRY, and if the spouse is the sole heir, the exemption amount is 5,817,845 TRY.

Foreign heirs must therefore complete the inheritance tax process for assets located in Turkey. Without tax filings and related clearance steps, land registry transfers, release of bank accounts or other registry procedures may be delayed.

10. Security for Costs in Lawsuits Filed by Foreign Heirs

Foreign natural and legal persons filing lawsuits, intervening in lawsuits or initiating enforcement proceedings in Turkey may be required to provide security for costs. Under Article 48 of Law No. 5718, foreign persons who file a lawsuit or enforcement proceeding before Turkish courts must provide security to cover litigation expenses and possible damages of the opposing party. However, exemption from security may be possible based on reciprocity.

This rule may become relevant where a foreign heir files an inheritance certificate case, land registry cancellation and registration lawsuit, will enforcement case, estate determination case or partition lawsuit in Turkey.

Conclusion: The Main Rule for Foreign Inheritance in Turkey

The main rule is simple but requires careful application:

Inheritance is generally governed by the national law of the deceased. However, Turkish law applies to immovable property located in Turkey.

Therefore, if a foreign deceased person owns a house, apartment, land, workplace or agricultural property in Turkey, that part of the estate is governed by Turkish law. Foreign heirs may have inheritance rights, but land registry registration must also comply with Turkish restrictions on foreign real estate acquisition.

A proper legal strategy in foreign inheritance cases in Turkey requires a combined analysis of nationality, asset location, heir status, wills, land registry restrictions, tax obligations and court jurisdiction.