Introduction

International inheritance cases are becoming increasingly common in Turkey.

A British citizen may own an apartment in Bodrum. A German national may maintain substantial savings in a Turkish bank. A Russian investor may own several apartments in Antalya. A foreign entrepreneur may hold shares in a Turkish company, while an expatriate who lived in Istanbul for many years may leave property, vehicles, bank accounts and investments in Turkey after death.

When the owner dies, surviving family members frequently ask the same questions:

Can a foreigner inherit property in Turkey?

Which country’s inheritance law applies?

How can foreign heirs obtain access to a Turkish bank account?

Will a foreign will be accepted in Turkey?

Does an inheritance certificate issued abroad work in Turkey?

Do foreign heirs have to pay Turkish inheritance tax?

The answers require an understanding of both Turkish inheritance law and Turkish private international law.

The principal legislation includes:

• Turkish Civil Code No. 4721 — Türk Medeni Kanunu;
• Private International Law and International Civil Procedure Law No. 5718 — MÖHUK;
• Land Registry Law No. 2644 — Tapu Kanunu;
• Inheritance and Gift Tax Law No. 7338 — Veraset ve İntikal Vergisi Kanunu; and
• applicable international conventions concerning wills, foreign documents and civil-status records.

The most important rule for an international estate is found in Article 20 of MÖHUK.

As a general rule, succession is governed by the national law of the deceased. However, immovable property located in Turkey is governed by Turkish law, regardless of the deceased’s foreign nationality. MÖHUK also provides separate rules concerning the opening, acquisition and distribution of an estate and the formal validity of wills.

This means that one estate may involve more than one legal system.

For example, the succession to a foreign national’s movable assets may principally be determined by the deceased’s national law, while an apartment owned in Istanbul is subject to Turkish inheritance law.

For foreign heirs, correctly identifying this distinction is the first step toward recovering inherited assets in Turkey.

Can Foreigners Inherit Assets in Turkey?

Yes.

Foreign nationals can be heirs in Turkey.

Turkish law does not generally provide that a person loses inheritance rights merely because they are not a Turkish citizen.

A foreign heir may potentially inherit:

• apartments,
• villas,
• land,
• commercial property,
• bank deposits,
• investment accounts,
• vehicles,
• company shares,
• receivables,
• intellectual property rights,
• movable assets, and
• other rights forming part of an estate.

However, the rules governing the inheritance can differ according to:

1. the nationality of the deceased;
2. whether the asset is movable or immovable;
3. where the asset is located;
4. the nationality of the heir;
5. whether a will exists;
6. whether foreign court or civil-registry documents are involved; and
7. whether special restrictions apply to foreign ownership of Turkish real estate.

Foreign heirs should therefore avoid treating the entire estate as if a single country’s law automatically governs every asset.

Which Law Applies to an International Inheritance in Turkey?

The principal conflict-of-laws rule is Article 20 of MÖHUK.

It states that succession is generally governed by the national law of the deceased.

However, there is an extremely important exception:

Turkish law applies to immovable property located in Turkey.

Article 20 further provides that rules concerning the opening, acquisition and distribution of an inheritance are subject to the law of the country where the estate property is located. An heirless estate located in Turkey passes to the Turkish State.

Accordingly, an international succession may need to be divided conceptually into different categories.

Example: British Citizen With Property and Money in Turkey

Assume that a British citizen dies while living in the United Kingdom.

The deceased owns:

• an apartment in Istanbul;
• TRY 5 million in a Turkish bank;
• shares in a British company; and
• a house in London.

The Turkish apartment is an immovable asset located in Turkey.

The inheritance rules governing that property will therefore be determined under Turkish law pursuant to Article 20 of MÖHUK.

The legal analysis concerning the Turkish bank account is different because money in a bank account is not Turkish immovable property. The deceased’s national law may therefore become highly relevant to determining heirs and inheritance rights, while Turkish law will also govern important procedural and estate-administration issues concerning assets located in Turkey.

The London house will ordinarily fall outside the Turkish immovable-property rule and will need to be dealt with according to the law of the relevant foreign jurisdiction.

One deceased person can therefore leave an estate requiring coordinated probate or succession proceedings in several countries.

Turkish Real Estate Is Subject to Turkish Inheritance Law

This is perhaps the most important rule for foreigners who own real estate in Turkey.

If a foreign national owns:

• an apartment in Istanbul,
• a villa in Bodrum,
• commercial premises in Antalya,
• land in Izmir, or
• another Turkish immovable property,

the inheritance of that property is governed by Turkish law under MÖHUK Article 20.

The deceased’s will or national inheritance system cannot simply override every mandatory Turkish inheritance rule applicable to the Turkish property.

This can be particularly important where the deceased comes from a jurisdiction that allows almost complete testamentary freedom.

Turkish inheritance law includes statutory heirs and reserved-share — saklı pay — protections that can restrict the extent to which certain heirs can be excluded.

Foreign property owners should therefore obtain Turkish estate-planning advice rather than assuming that a will drafted in their home country automatically produces the exact same financial distribution for Turkish real estate.

Who Inherits Under Turkish Law?

Where Turkish inheritance law applies, the Turkish Civil Code establishes a statutory heirship system based principally upon descendants, ascendants and the surviving spouse.

The first-degree statutory heirs are the deceased’s descendants.

Under Article 495 of the Turkish Civil Code:

• children inherit equally; and
• where a child has died before the deceased, that child’s descendants may take the deceased child’s place through representation.

If there are no descendants, other statutory classes can become relevant, including the deceased’s parents and their descendants, followed by subsequent statutory groups.

What Does the Surviving Spouse Inherit?

Where Turkish law governs the inheritance, the surviving spouse’s statutory share depends upon which other family members inherit alongside the spouse.

Under Article 499 of the Turkish Civil Code, the surviving spouse generally receives:

• 1/4 of the estate when inheriting together with descendants;
• 1/2 of the estate when inheriting together with the deceased’s parents’ class;
• 3/4 of the estate when inheriting together with the grandparents’ class and their qualifying descendants; and
• the whole estate where no qualifying heirs in those groups exist.

For example, if Turkish law applies to an apartment and the deceased leaves a spouse and two children, the surviving spouse generally receives one-quarter and the remaining three-quarters is distributed among the descendants according to the statutory rules.

International couples should also distinguish inheritance rights from matrimonial-property rights.

Before the inheritance is distributed, a surviving spouse may have separate financial claims arising from the matrimonial property regime. Those claims and the inheritance share are legally distinct.

Can a Foreigner Disinherit Their Children Through a Will?

Not necessarily, particularly where Turkish law applies.

Turkish law protects certain heirs through the reserved-share system.

Under the current Turkish Civil Code, descendants have a reserved share corresponding to one-half of their statutory inheritance entitlement, while the surviving spouse also enjoys reserved-share protection depending upon the heirs with whom the spouse inherits.

Accordingly, a foreigner owning Turkish real estate should not automatically assume that a will stating:

“I leave my Istanbul apartment entirely to my friend.”

will necessarily exclude the deceased’s spouse or children from all rights concerning the property.

The will must be analyzed together with Turkish mandatory inheritance rules.

A protected heir whose reserved share has been infringed may potentially bring a reduction action — tenkis davası.

Does a Foreign Will Work in Turkey?

Potentially, yes.

A will does not become invalid merely because it was executed outside Turkey.

MÖHUK Article 20 contains rules designed to facilitate the formal validity of testamentary dispositions.

It provides that the form of a testamentary disposition is subject to Article 7 of MÖHUK, and a testament made in accordance with the deceased’s national law may also be formally valid. Testamentary capacity is governed by the deceased’s national law at the date the testamentary disposition was made.

Turkey is also a party to the 1961 Hague Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions.

The Turkish Court of Cassation has emphasized the flexible approach to the formal validity of wills in international succession matters. In a decision of the 3rd Civil Chamber, the Court discussed MÖHUK Article 20 and the Hague Convention when examining the validity of a testamentary disposition involving a foreign element.

However, two separate questions must be distinguished:

1. Is the foreign will formally valid?
2. What substantive effect can it have on assets located in Turkey?

A will may be formally valid but still be unable to defeat mandatory Turkish rules concerning Turkish immovable property and reserved shares.

Should Foreign Property Owners Make a Turkish Will?

There is no universal requirement that every foreign owner of Turkish property make a separate Turkish will.

However, in many international estates, a carefully drafted Turkish will can make administration considerably easier.

Possible advantages include:

• clear identification of Turkish assets;
• compliance with Turkish testamentary formalities;
• reducing translation disputes;
• identifying intended beneficiaries clearly;
• avoiding uncertainty concerning foreign probate documentation; and
• coordinating the will with Turkish reserved-share rules.

Where a person owns assets in several countries, multiple wills must be drafted carefully.

A later will should not accidentally revoke an earlier will concerning assets in another country.

International estate planning should therefore be coordinated rather than prepared independently in each jurisdiction without cross-border review.

Which Turkish Courts Have Jurisdiction in International Inheritance Cases?

Article 43 of MÖHUK contains a special international jurisdiction rule concerning succession disputes.

It provides that inheritance-related actions are heard:

• before the court of the deceased’s last place of residence in Turkey; or
• where the deceased had no last residence in Turkey, before the court where estate assets are located.

This rule is particularly important where the deceased lived abroad but left assets in Turkey.

For example, assume a Canadian citizen lived permanently in Toronto but owned an apartment in Antalya.

The fact that the deceased did not live in Turkey does not necessarily prevent Turkish proceedings concerning the Turkish estate.

The existence of Turkish estate property can provide the necessary jurisdictional connection under the applicable succession rules.

What Is a Turkish Certificate of Inheritance?

Before foreign heirs can deal practically with many Turkish assets, they will generally need a document establishing:

• who the heirs are; and
• the share of each heir.

This document is known as the:

Mirasçılık Belgesi or Veraset İlamı,

commonly translated as:

Certificate of Inheritance or Certificate of Heirship.

Article 598 of the Turkish Civil Code provides for issuance of a certificate establishing a person’s status as heir.

The certificate becomes essential in practical procedures involving matters such as:

• Turkish banks;
• Land Registry Offices;
• company shares;
• vehicles;
• tax authorities; and
• other estate assets.

A Court of Cassation decision describes the certificate as the document establishing the relationship between the deceased and the heirs and identifying their respective inheritance shares.

Can a Foreign Heir Obtain the Certificate of Inheritance From a Turkish Notary?

This is an important exception to the ordinary rule.

Turkish citizens can frequently obtain straightforward inheritance certificates through notaries.

However, notaries cannot issue a certificate of inheritance where the applicant is foreign or the matter contains a foreign element requiring judicial examination.

The Regulation on Issuing Certificates of Inheritance by Notaries expressly provides that notaries cannot issue the document where:

• the applicant is foreign;
• the matter contains a foreign element;
• civil-registry information is insufficient; or
• judicial examination such as witness or expert evidence is required.

Foreign inheritance cases therefore generally require an application to the competent Turkish court.

This is a major practical difference between an ordinary domestic inheritance and an international estate.

Which Court Issues a Certificate of Inheritance for Foreign Heirs?

Applications for inheritance certificates are generally handled through Turkish civil courts in the context of non-contentious jurisdiction.

Where a foreign element exists, the court may need to examine:

• foreign civil-registry records;
• birth certificates;
• marriage records;
• death records;
• family relationships;
• foreign inheritance law;
• divorce judgments; and
• other evidence establishing succession.

The Court of Cassation has expressly recognized that foreigners can request a Turkish certificate of inheritance and that courts may investigate the necessary family relationship using available evidence.

Because Turkish population records will usually not contain the complete family tree of a foreign deceased person, documentation from abroad becomes particularly important.

Documents Commonly Required From Foreign Heirs

The exact documents depend upon nationality and family structure, but international inheritance files may require:

• death certificate;
• deceased’s passport or identity information;
• heir’s passport;
• birth certificates;
• marriage certificate;
• civil-status records;
• family registration certificates;
• documents identifying children;
• divorce judgments where relevant;
• death certificates of previously deceased heirs;
• foreign inheritance documents;
• wills;
• probate documents;
• apostilles or consular legalization; and
• certified Turkish translations.

The objective is to prove the family relationship reliably.

For example, where an American deceased leaves three children, the Turkish court may require official records proving the identity of each child and the legal parent-child relationship.

Apostille and Translation of Foreign Succession Documents

Foreign official documents generally cannot simply be presented in their original foreign-language form.

Depending upon the issuing country and applicable treaty regime, documents may require:

1. apostille;
2. consular legalization; or
3. another authentication mechanism recognized between Turkey and the issuing country.

The document will ordinarily also need an accepted Turkish translation.

International heirs should ensure that names are translated consistently.

A discrepancy between:

Mohammed Al Hassan

and

Muhammad Al-Hasan

can create an identity issue where one spelling appears in the passport and another in a foreign birth certificate.

These matters should be corrected or explained before filing wherever possible.

What Happens If the Death Occurred Outside Turkey?

The fact that the deceased died abroad does not prevent inheritance procedures from being conducted in Turkey.

A foreign death certificate can be used as evidence, subject to the applicable authentication and translation requirements.

The Turkish proceedings will then focus on issues such as:

• the deceased’s nationality;
• family relationships;
• Turkish assets;
• applicable inheritance law; and
• the rights of the foreign heirs.

Where the deceased was also a Turkish citizen, the Turkish civil registry should also be reviewed and updated where necessary.

Dual Nationality and Turkish Inheritance Law

Dual citizenship can materially change the conflict-of-laws analysis.

MÖHUK provides specific rules for determining the relevant national law where a person has multiple citizenships.

Where a person has several citizenships and one of them is Turkish citizenship, Turkish law is treated as the relevant national law for the purposes of MÖHUK’s nationality-based rules.

Where the person has multiple foreign citizenships but is not Turkish, the law of the state with which that person is more closely connected may apply.

Accordingly, a German-Turkish dual national will not necessarily be treated in Turkey in the same way as a German citizen with no Turkish nationality.

Citizenship status should therefore be established at the beginning of every international estate analysis.

How Can a Foreigner Inherit Real Estate in Turkey?

Once the heirs and their shares are legally established, inherited Turkish property can be transferred into their names in the Land Registry.

The practical process generally involves:

1. establishing the death;
2. obtaining a Turkish certificate of inheritance;
3. completing inheritance-tax formalities;
4. identifying the title deed records;
5. filing the inheritance-transfer application; and
6. registering the inherited shares in the names of the heirs.

TKGM currently allows applications for inheritance transfers and other title transactions through its Web Tapu infrastructure.

The transfer following death is fundamentally different from an ordinary sale.

The heir’s rights arise from succession rather than a sale contract.

Can Every Foreign Heir Keep Inherited Turkish Real Estate?

Not necessarily.

This is one of the most important legal issues for foreign heirs.

Foreign nationals’ ownership of Turkish real estate is subject to restrictions under Article 35 of the Land Registry Law.

Foreign natural persons from eligible countries may own Turkish real estate subject to statutory limits, including geographical and surface-area restrictions.

However, Article 35 also specifically addresses property acquired through inheritance.

Where real estate is inherited in circumstances falling outside the foreign ownership limits prescribed by the first paragraph of Article 35, the property may have to be liquidated within the period granted by the competent authority, which may not exceed one year.

If it is not liquidated within that period, the authorities may arrange liquidation and convert the property into money, with the proceeds being paid to the person entitled to them.

This creates an important distinction:

A foreign person may become entitled to inherited Turkish property, but that does not always mean the person can retain the real estate indefinitely.

The heir’s nationality, the location and type of property and the foreign ownership restrictions should therefore be checked.

Example: Foreign Heir Who Cannot Retain the Property

Assume a foreign national inherits Turkish real estate but the acquisition falls outside the statutory foreign ownership framework.

The heir should not assume:

“I inherited it, therefore the foreign ownership restrictions do not apply.”

Turkish law specifically contemplates inherited property that falls outside the permitted acquisition limits and provides a liquidation procedure.

In such a case, the heir may ultimately need to sell the property and receive the sale proceeds rather than retain ownership permanently.

This should be checked immediately after obtaining the inheritance certificate.

Can Foreign Heirs Sell an Inherited Property?

Yes, provided that the necessary inheritance and Land Registry procedures have been completed and no other legal obstacle exists.

The heirs may potentially:

• retain the property jointly;
• divide the estate by agreement where legally possible;
• transfer shares between themselves; or
• sell the property to a third party.

Where there are several heirs, they initially become connected through the inheritance structure created upon death.

A sale should therefore be organized only after confirming:

• the registered heirs;
• their exact shares;
• whether all required parties must participate;
• whether any heir is a minor;
• whether guardianship approval is required;
• whether attachments or mortgages exist; and
• whether foreign ownership restrictions apply.

What Happens to Mortgages and Debts on Inherited Property?

Death does not automatically erase a mortgage.

An inherited apartment can remain subject to:

• mortgage rights;
• attachments;
• tax liabilities;
• condominium debts;
• contractual obligations; or
• other existing encumbrances.

The heirs acquire the estate subject to the legal rights and liabilities attached to it.

A title deed should therefore be investigated before an heir decides whether to retain or sell inherited property.

How Do Foreign Heirs Access a Turkish Bank Account?

Bank accounts are among the most common assets in international inheritance cases.

Where a Turkish bank is informed of the account holder’s death, it will generally require formal proof establishing who is authorized to receive the inherited funds.

The heirs should expect to provide documentation such as:

• death certificate;
• certificate of inheritance;
• passports and identification documents;
• Turkish tax identification information where necessary;
• inheritance-tax documentation;
• power of attorney where represented; and
• additional KYC or banking forms.

The bank may also require documentation demonstrating completion of the relevant tax procedures before distributing the funds.

The precise internal procedure varies between Turkish banks.

A bank employee, however, cannot normally determine succession simply on the basis of a foreign person’s statement:

“I am the deceased’s son.”

The legal heirship must be documented.

Foreign Probate Documents and Turkish Banks

Foreign heirs sometimes arrive in Turkey with:

• a British grant of probate;
• an American probate order;
• a German Erbschein;
• a foreign succession certificate; or
• another foreign inheritance document.

Such documentation can be important evidence.

However, foreign heirs should not assume that a foreign probate certificate will automatically replace all Turkish inheritance procedures.

Where assets are located in Turkey, Turkish institutions may require a Turkish certificate of inheritance or Turkish judicial recognition of relevant foreign decisions, depending upon the nature of the document and transaction.

The correct strategy should be determined before attempting to withdraw or transfer the assets.

Inheritance of Company Shares in Turkey

A foreign person may also inherit shares held by the deceased in a Turkish company.

The procedure depends partly on the type of company.

For example, different rules can apply to:

• limited liability companies;
• joint stock companies; and
• other corporate structures.

The company’s:

• articles of association;
• shareholders’ agreement;
• share ledger;
• Trade Registry records; and
• corporate approvals

should be examined.

Inheritance rights should not be confused with management authority.

A foreign heir who inherits company shares does not necessarily become the company’s manager, director or authorized signatory automatically.

Separate corporate procedures may be necessary.

What Happens to the Deceased’s Debts?

One of the most important principles of Turkish inheritance law is universal succession.

Article 599 of the Turkish Civil Code provides that heirs acquire the inheritance as a whole upon death.

Subject to statutory exceptions, heirs acquire:

• real rights;
• receivables;
• other property rights;
• possession of movable and immovable assets;

but they also become personally responsible for the deceased’s debts.

This means that inheritance is not merely a transfer of profitable assets.

A foreign heir should investigate potential liabilities such as:

• bank loans;
• credit card debts;
• tax liabilities;
• mortgages;
• guarantees;
• unpaid commercial debts;
• court judgments; and
• enforcement proceedings.

An heir should not start disposing of estate assets before considering whether rejection of the inheritance may be necessary.

Can a Foreign Heir Reject an Inheritance in Turkey?

Potentially, yes.

Turkish inheritance law permits rejection of an inheritance under the applicable statutory conditions.

Article 606 of the Turkish Civil Code establishes a general three-month period for rejection.

For statutory heirs, the period generally begins when they learn of the deceased’s death and their status as heir, subject to the statutory rules. For appointed heirs, the period generally begins upon official notification of the testamentary disposition.

A foreign heir who discovers that the deceased left substantial Turkish debts should therefore obtain advice immediately.

Waiting several months while investigating only the assets may jeopardize the ability to reject the estate within the statutory period.

Where Can a Foreign Heir Reject the Inheritance?

Rejection is made through the competent Turkish court according to the applicable inheritance rules.

In international cases, jurisdiction must also be considered under MÖHUK Article 43.

The Court of Cassation has applied Article 43 in cases where the deceased’s residence was abroad and the competent Turkish court had to be determined according to the deceased’s Turkish connections and estate assets.

Because rejection deadlines are short, jurisdictional analysis should not be postponed until the end of the three-month period.

Do Foreigners Pay Inheritance Tax in Turkey?

Yes, where the assets fall within the Turkish inheritance-tax regime.

The nationality of the heir does not create a general exemption.

The Turkish Revenue Administration states that transfers by inheritance of property located in Turkey fall within the scope of Turkish Inheritance and Gift Tax irrespective of the nationality of the parties.

The Administration specifically gives the example that a gratuitous transfer of property located in Turkey from one foreign person to another can fall within the Turkish tax system.

Accordingly, a foreign deceased and foreign heirs may still have a Turkish inheritance-tax obligation where Turkish assets are involved.

Turkish Inheritance Tax Rates in 2026

Inheritance tax in Turkey is progressive.

For inheritances in 2026, the current rates published by the Revenue Administration are:

• 1% on the first TRY 3,000,000 of taxable inheritance;
• 3% on the next TRY 7,000,000;
• 5% on the next TRY 15,000,000;
• 7% on the next TRY 30,000,000; and
• 10% on the portion exceeding TRY 55,000,000.

These are inheritance rates, not the higher rates applicable to ordinary gratuitous gifts.

The actual tax calculation requires determination of:

• taxable assets;
• deductible debts;
• applicable exemptions; and
• each heir’s share.

Inheritance Tax Exemptions for 2026

The Revenue Administration has also published the current 2026 exemption amounts.

For inheritances received by children, including adopted children, and the surviving spouse, the exempt amount is TRY 2,907,136 per heir in 2026.

Where the surviving spouse is the sole heir, the exemption is TRY 5,817,845.

Certain household and personal items are also exempt under the legislation.

The existence of an exemption does not necessarily eliminate the obligation to file an inheritance tax return.

The Revenue Administration expressly states that, in an inheritance, a declaration remains necessary even where the value inherited is below the exemption threshold.

How Is Turkish Inheritance Tax Paid?

The Revenue Administration states that assessed inheritance tax is generally payable over three years in six equal instalments, with instalments falling in May and November.

Foreign heirs should therefore distinguish:

• filing the inheritance tax declaration;
• assessment of the tax; and
• payment of the instalments.

The deadlines for filing the declaration can vary according to factors including:

• where the deceased died;
• where the heirs reside; and
• the international circumstances of the estate.

The applicable deadline should therefore be calculated individually rather than assumed from an ordinary domestic inheritance.

Can Estate Debts Reduce the Taxable Amount?

Potentially, yes.

The Revenue Administration confirms that documented debts of the deceased, including qualifying tax liabilities, may be deductible in determining the taxable inheritance.

Certain funeral and estate-related expenses can also be deductible where properly documented.

This provides another reason not to file the tax return before the estate has been properly investigated.

Which Tax Office Handles the Inheritance?

The appropriate tax office depends upon the deceased’s residence and the circumstances of the estate.

The Revenue Administration explains that where the deceased’s residence was outside Turkey, the relevant analysis may look to the deceased’s last residence in Turkey.

Where the deceased never resided in Turkey or the last Turkish residence cannot be determined, the location of the inherited assets or the residence of the taxpayer may become relevant under the administrative rules.

International heirs should therefore determine jurisdiction before submitting the declaration.

Can an Heir Complete Turkish Inheritance Procedures Through a Lawyer?

In many cases, yes.

Foreign heirs do not necessarily need to remain in Turkey throughout the entire inheritance process.

A Turkish lawyer acting under an appropriate power of attorney can potentially handle procedures involving:

• court applications;
• certificates of inheritance;
• Land Registry investigation;
• tax procedures;
• banks;
• company records;
• sale of inherited property;
• estate litigation; and
• other administrative processes.

However, the power of attorney must contain the necessary authority.

Where executed abroad, it may require:

• notarization;
• apostille or consular legalization;
• Turkish translation; and
• appropriate specific powers.

Bank procedures may also be subject to an individual bank’s compliance requirements.

Common International Inheritance Disputes in Turkey

Foreign-element inheritance matters can lead to significant litigation.

Common disputes include:

• an heir being omitted from the certificate of inheritance;
• disputes concerning whether a foreign will is valid;
• allegations that the deceased lacked testamentary capacity;
• claims that a will infringed reserved shares;
• hidden heirs;
• disputes over marital status;
• disputes concerning paternity or family relationships;
• fraudulent transfers before death;
• transfers intended to defeat inheritance rights;
• unauthorized withdrawals from Turkish bank accounts;
• disputes among heirs concerning sale of real estate;
• challenges to lifetime gifts; and
• disputes over ownership of assets allegedly belonging to the estate.

Foreign heirs should act quickly where there is a risk that Turkish assets may be sold, transferred or withdrawn before the succession is properly determined.

Muris Muvazaası: Property Transferred Before Death

A particularly important Turkish inheritance dispute concerns muris muvazaası, commonly described as a fraudulent or simulated lifetime transfer intended to deprive heirs of inheritance rights.

A typical allegation is that the deceased formally sold real estate to one child but the transaction was actually a disguised gift designed to exclude other heirs.

Such disputes may result in claims seeking:

• cancellation of the title deed; and
• registration of the appropriate inheritance rights.

The Court of Cassation continues to examine these disputes by considering whether the transaction was genuinely a sale or whether the deceased had an intention to conceal assets from heirs. Recent Court of Cassation jurisprudence continues to assess factors such as the existence of other estate assets, payment of the price and evidence concerning the deceased’s intention.

Foreign heirs should therefore investigate not only what the deceased owned on the date of death but also significant transfers made before death.

What If One Heir Was Hidden?

International families are especially vulnerable to incorrect heirship documentation because Turkish civil registers may not contain complete foreign family records.

If an inheritance certificate is obtained without disclosing a legitimate heir, the certificate can later be challenged.

Recent Court of Cassation jurisprudence confirms that omission or concealment of heirs can result in an incorrect inheritance certificate and can also affect title deed registrations based upon that certificate.

Foreign heirs who believe that Turkish property was transferred without recognizing their inheritance rights should therefore investigate both the inheritance certificate and the resulting Land Registry records.

Step-by-Step Inheritance Procedure for Foreign Heirs in Turkey

A typical international estate can be approached through the following stages.

Step 1 — Identify the Deceased and Nationality

Confirm:

• full legal name;
• nationality;
• multiple citizenships;
• passport details;
• place and date of death; and
• last residence.

Nationality is particularly important because MÖHUK uses the deceased’s national law as the principal connecting rule for succession.

Step 2 — Identify Turkish Assets

Investigate whether the deceased owned:

• real estate;
• bank accounts;
• company shares;
• vehicles;
• investments;
• receivables; or
• other property in Turkey.

Step 3 — Determine the Applicable Law

Separate:

• Turkish immovable property;
• Turkish movable assets; and
• assets outside Turkey.

Turkish real estate is governed by Turkish inheritance law under MÖHUK Article 20.

Step 4 — Collect Foreign Civil-Status Documents

Obtain reliable evidence of:

• death;
• marriage;
• children;
• parents;
• previous marriages;
• previous deaths; and
• other relevant family relationships.

Step 5 — Apostille and Translate the Documents

Complete the authentication route required for the issuing country and prepare accepted Turkish translations.

Step 6 — Obtain the Turkish Certificate of Inheritance

Because international inheritance cases involve a foreign element, an application to a Turkish court will generally be required rather than obtaining the document through an ordinary notary procedure.

Step 7 — Investigate the Estate and Debts

Before accepting the financial consequences of the estate, determine whether substantial debts exist.

Under Turkish law, heirs can inherit liabilities together with assets.

Step 8 — Consider Rejection of Inheritance

Where liabilities may exceed assets, urgently consider whether a rejection application is appropriate.

The general Turkish statutory period is three months.

Step 9 — File the Inheritance Tax Declaration

Declare the Turkish taxable estate within the applicable period and calculate available exemptions and deductions.

Step 10 — Transfer Turkish Real Estate

Complete the inheritance transfer through the Land Registry.

Step 11 — Check Foreign Ownership Restrictions

Determine whether each foreign heir can legally retain the inherited real estate.

Where the inheritance falls outside the Article 35 foreign ownership framework, liquidation may ultimately be required.

Step 12 — Contact Turkish Banks

Provide the required succession and tax documentation and request distribution or transfer of inherited funds.

Step 13 — Transfer Company Shares and Other Assets

Complete the corporate, vehicle or investment procedures applicable to each asset type.

Step 14 — Divide or Sell the Estate

Where several heirs exist, determine whether assets will be:

• held jointly;
• divided;
• transferred among heirs; or
• sold.

Frequently Asked Questions About Inheritance Rights of Foreigners in Turkey

Can foreigners inherit property in Turkey?

Yes. Foreign nationals may inherit Turkish assets, including real estate, subject to Turkish inheritance rules and foreign ownership restrictions.

Which law applies if a foreigner dies owning property in Turkey?

Under MÖHUK Article 20, succession is generally governed by the deceased’s national law, but Turkish law applies to immovable property located in Turkey.

Does Turkish law apply to my father’s apartment in Istanbul if he was British?

Yes. The inheritance of Turkish immovable property is governed by Turkish law.

Can a foreign spouse inherit Turkish property?

Yes, provided that the spouse is legally recognized as an heir under the applicable succession rules.

Can foreign children inherit Turkish real estate?

Yes, subject to the applicable inheritance and foreign ownership rules.

Does the foreign heir need to live in Turkey?

No. Residence in Turkey is not generally a condition for being an heir.

Do I need a Turkish certificate of inheritance?

In many cases involving Turkish assets, yes. The document establishes the heirs and their shares for Turkish procedures.

Can I obtain the inheritance certificate from a Turkish notary?

Where the applicant is foreign or the matter involves a foreign element, Turkish notaries generally cannot issue the certificate. A court application is normally required.

Can my foreign inheritance certificate be used in Turkey?

It may constitute important evidence, but it does not automatically replace every Turkish succession procedure. A Turkish inheritance certificate or recognition procedure may be necessary depending upon the asset and document.

Is a foreign will valid in Turkey?

Potentially. MÖHUK contains alternative rules supporting the formal validity of foreign testamentary dispositions, and Turkey is party to the relevant Hague Convention. However, Turkish mandatory inheritance rules may still affect Turkish real estate.

Can a will leave Turkish property entirely to one person?

Not always. If Turkish inheritance law applies, reserved-share rules protecting certain heirs may restrict testamentary freedom.

Can I inherit a Turkish bank account?

Yes. The bank will normally require formal proof of death, heirship, identity and completion of the relevant tax procedures.

Can a bank account be withdrawn using only the death certificate?

Generally not. A death certificate does not establish which person is legally entitled to the deceased’s money.

Do foreign heirs pay Turkish inheritance tax?

Turkish assets can fall within Turkish inheritance tax even where both the deceased and heirs are foreigners.

What is the Turkish inheritance tax rate in 2026?

The inheritance rates are currently progressive from 1% to 10%, depending upon the taxable amount.

Can I inherit the deceased’s debts?

Yes. Turkish law recognizes universal succession, meaning liabilities can pass together with assets.

Can I reject the inheritance?

Potentially. Under Turkish law, the ordinary rejection period is three months, subject to the rules governing when the period begins.

Can a foreign heir sell inherited property?

Yes, after completing the necessary inheritance, tax and Land Registry procedures and subject to any applicable restrictions.

Can I keep inherited property regardless of my nationality?

Not always. Foreign ownership restrictions under the Land Registry Law must be examined. In certain cases, inherited real estate falling outside the permitted foreign acquisition limits must be liquidated.

Can I handle the inheritance without travelling to Turkey?

Many procedures can be handled through a Turkish lawyer under an appropriately prepared power of attorney, although particular institutions may impose additional requirements.

Conclusion

Foreigners have inheritance rights in Turkey, but international succession requires careful separation of Turkish and foreign law.

The starting point is Article 20 of MÖHUK.

Succession is generally governed by the national law of the deceased, while immovable property located in Turkey is governed by Turkish law.

This distinction is particularly important for foreign nationals who own Turkish real estate.

An apartment in Istanbul, villa in Antalya or land in Bodrum should not be included in an international estate plan on the assumption that only the owner’s home-country inheritance law will apply.

Turkish rules concerning:

• statutory heirs;
• surviving-spouse rights;
• reserved shares;
• wills;
• inheritance acquisition;
• Land Registry registration; and
• foreign ownership restrictions

may directly affect the property.

Foreign heirs will also normally need to establish their status through a Turkish Certificate of Inheritance — Mirasçılık Belgesi / Veraset İlamı.

Unlike straightforward domestic inheritance files, international inheritance certificates generally cannot simply be obtained from a Turkish notary where the applicant is foreign or the matter contains a foreign element. Judicial examination may be necessary.

This makes preparation of foreign civil-status documentation particularly important.

Birth certificates, marriage records, death certificates and other foreign documents may need:

• apostille;
• legalization;
• certified Turkish translation; and
• judicial examination.

Once heirship has been established, different procedures apply to different types of assets.

For Turkish real estate, the heirs must complete the inheritance transfer before the Land Registry and separately determine whether a foreign heir is legally entitled to retain the property under Article 35 of the Land Registry Law.

For Turkish bank accounts, the heirs will generally need to establish death, inheritance entitlement, identity and tax compliance before funds can be distributed.

For company shares, corporate records and the company’s articles of association must also be examined.

Foreign heirs should also remember that an estate can contain debts.

Under Article 599 of the Turkish Civil Code, succession occurs as a whole and heirs may become personally responsible for liabilities of the deceased.

Where there is uncertainty about the financial position of the estate, the three-month rejection period under Turkish inheritance law can become critically important.

Tax planning is another essential component.

Turkish assets can be subject to inheritance tax even where both the deceased and heirs are foreign nationals. For 2026, Turkish inheritance tax applies through progressive rates ranging from 1% to 10%, together with statutory exemptions and deductible estate liabilities.

International succession should therefore be approached in stages:

identify the assets, determine the applicable law, establish the heirs, investigate debts, complete tax procedures, register the inheritance and only then distribute or sell the property.

For foreign property owners, advance estate planning can significantly reduce future uncertainty.

A properly structured will, accurate Turkish title records and coordinated international estate documents can make it substantially easier for family members to recover Turkish assets after death.

For foreign heirs, early legal review can be equally important.

Delays may affect:

• rejection-of-inheritance rights;
• control of estate assets;
• tax procedures;
• bank distributions;
• title transfers; and
• disputes among competing heirs.

International inheritance cases therefore require more than simply proving that a person was related to the deceased.

They require coordination between Turkish inheritance law, private international law, Land Registry law, taxation and foreign civil-status documentation.

Where substantial Turkish property, bank accounts or corporate assets are involved, a coordinated Turkish succession strategy can prevent an international estate from becoming a lengthy cross-border dispute.

Legal Disclaimer

This article provides general legal information concerning inheritance rights of foreigners in Turkey as of 2026. It does not constitute legal or tax advice concerning any specific estate, heir, will or inheritance dispute.

International succession is highly fact-specific.

The applicable law can depend upon:

• the deceased’s nationality or multiple nationalities;
• the location and nature of the assets;
• the nationality of the heirs;
• foreign ownership restrictions;
• the existence and form of a will;
• the deceased’s marital and family status; and
• relevant international conventions.

Turkish inheritance tax thresholds and administrative practices may also change annually.

Foreign heirs and persons owning substantial assets in Turkey should obtain case-specific legal and tax advice before transferring property, withdrawing estate funds, accepting or rejecting an inheritance or preparing an international estate plan.