Introduction

Buying property in Turkey is relatively straightforward for many foreign nationals.

What happens to that property after the owner dies can be considerably more complicated.

Consider the following examples.

A British citizen owns an apartment in Istanbul but permanently lives in London.

A German citizen owns a holiday home in Antalya and dies in Germany.

A Canadian investor owns several apartments in Turkey but has never lived permanently in the country.

A U.S. citizen owns property in Bodrum and leaves a will prepared in the United States.

A foreign couple jointly owns an apartment in Turkey, and one spouse dies while living abroad.

A Middle Eastern investor owns Turkish property but their spouse and children live in several different countries.

In each situation, the death may take place thousands of kilometres away from Turkey, but the property remains registered in the Turkish Land Registry.

The family then faces several questions:

Does the property automatically pass to the heirs?

Which country’s inheritance law applies?

Does a foreign will control the Turkish property?

Does a foreign probate order automatically work in Turkey?

Do the heirs need a Turkish inheritance certificate?

Can foreign children or a foreign spouse inherit Turkish real estate?

Is inheritance tax payable in Turkey?

Can the heirs sell the apartment without travelling to Turkey?

The answer requires the interaction of several areas of Turkish law, principally:

• Law No. 5718 on International Private and Procedural Law — MÖHUK;
• the Turkish Civil Code;
• the Land Registry Law;
• Turkish rules concerning foreign ownership of real estate;
• and the Inheritance and Gift Tax Law No. 7338.

The most important starting point appears in Article 20 of MÖHUK.

Turkish law generally provides that succession is governed by the deceased person’s national law, but it creates a crucial exception:

Turkish law applies to immovable property located in Turkey.

For foreign property owners, this is the rule that fundamentally shapes succession planning.

A person may live permanently in another country.

They may have:

• a foreign passport;
• a foreign will;
• foreign children;
• foreign probate proceedings;
• and no Turkish residence permit.

But if they own an apartment, villa, land or other immovable property in Turkey, Turkish succession law becomes directly relevant to that property.

Therefore, anyone who owns substantial real estate in Turkey should consider Turkish inheritance consequences while alive, rather than leaving the family to discover the procedure after death.

Does Property in Turkey Disappear or Return to the State When a Foreigner Dies?

No.

The death of a foreign property owner does not cause Turkish real estate simply to become ownerless.

Turkish inheritance law operates on the principle that the estate passes to the heirs at death.

Turkish Court of Cassation decisions applying Article 599 of the Civil Code confirm that heirs acquire the inheritance as a whole by operation of law upon the death of the deceased.

However, there is an important practical distinction between:

acquiring inheritance rights

and

being registered as owner in the Land Registry.

Even though succession rights arise through death, the heirs will normally need to complete inheritance and Land Registry procedures before they can practically:

• sell the property;
• mortgage it;
• transfer it;
• divide it;
• or carry out other registered dispositions.

The property therefore does not vanish, but it can effectively become administratively “locked” until the heirs establish their status and complete the Turkish inheritance transfer.

Which Country’s Inheritance Law Applies?

This is one of the most important questions in international succession.

Article 20 of MÖHUK contains several rules.

As a general rule:

succession is governed by the national law of the deceased.

However:

Turkish law applies to immovable property situated in Turkey.

This creates what international lawyers often describe as a split succession analysis.

For example:

A French citizen dies while permanently living in France.

The deceased owns:

• money in a French bank;
• shares in a French company;
• and an apartment in Istanbul.

Different conflict-of-laws questions can arise for the different assets.

For the Istanbul apartment, MÖHUK expressly directs the analysis toward Turkish law because the asset is immovable property located in Turkey.

Foreign owners should therefore avoid assuming:

“My home country’s inheritance law applies to everything I own worldwide.”

That may not be the result for Turkish real estate.

Why Turkish Law Matters Even If You Have Never Lived in Turkey

The legal connection arises from the location of the immovable property, not merely the owner’s residence.

For example, suppose an Australian citizen:

• lives in Sydney;
• purchased an apartment in Istanbul as an investment;
• has never obtained Turkish residence;
• and dies in Australia.

The fact that the deceased lived abroad does not remove the property from Turkish succession rules.

MÖHUK Article 20 specifically applies Turkish law to immovable property located in Turkey.

Therefore, the heirs may need to engage with:

• Turkish courts;
• Turkish tax authorities;
• the Land Registry;
• Turkish translation/notarial procedures;
• and potentially Turkish lawyers.

What About Money in a Turkish Bank Account?

A Turkish bank account and Turkish real estate should not automatically be treated identically.

MÖHUK Article 20 creates a specific rule for immovable property in Turkey, while the general succession rule refers to the deceased’s national law.

Accordingly, an estate containing both:

• Turkish real estate; and
• Turkish bank deposits

may require a more detailed private international law analysis rather than assuming that one rule controls every asset.

The same can apply to:

• company shares;
• vehicles;
• securities;
• receivables;
• and other movable assets.

For foreign families, an inventory of the entire Turkish estate should therefore be created at the beginning.

Where Are Turkish Inheritance Proceedings Filed?

MÖHUK also contains a specific Turkish jurisdiction rule for inheritance disputes.

Article 43 provides that inheritance cases are heard:

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

This is extremely relevant for foreign property owners who never lived in Turkey.

For example:

A foreign citizen lives permanently in Germany and owns only an apartment in Antalya.

If Turkish judicial inheritance proceedings become necessary, the location of the Turkish estate can establish the relevant jurisdictional connection under Article 43.

The First Practical Step: Proving the Death in Turkey

Where death occurred outside Turkey, the Turkish authorities need reliable official evidence that the registered owner has died.

A foreign death certificate will normally need to be prepared for use in Turkey.

Depending on the country where the document was issued, this can involve:

• apostille;
• diplomatic or consular legalization;
• certified Turkish translation;
• notarization of the translation;
• or a simplified procedure under an applicable international convention.

The precise authentication route depends upon the country and document.

Foreign heirs should therefore not simply email a photograph of a foreign death certificate to the Turkish Land Registry and expect ownership to change.

The foreign official document must be legally usable within the Turkish proceeding.

The same authentication problem can arise with:

• birth certificates;
• marriage certificates;
• family registers;
• foreign probate documents;
• foreign court decisions;
• and foreign wills.

What Is an Inheritance Certificate in Turkey?

One of the central documents in a Turkish inheritance file is the:

mirasçılık belgesi / veraset ilamı — certificate of inheritance.

The certificate establishes:

• who the heirs are; and
• their respective inheritance shares.

Turkish judicial authorities describe the certificate as the document evidencing the relationship between the deceased and the heirs and their legal inheritance status.

Under Turkish law, inheritance certificates may generally be issued through:

• the competent Civil Court of Peace — Sulh Hukuk Mahkemesi; or
• a notary in circumstances where notarial issuance is legally possible.

However, foreign-element estates often require more judicial examination because the court may need to review:

• foreign nationality;
• foreign civil-status records;
• marriage;
• children;
• foreign family documentation;
• applicable national law;
• and foreign succession evidence.

For many international inheritance cases, obtaining a Turkish court-issued inheritance certificate is therefore one of the key procedural stages.

Can I Use a Foreign Probate Order Directly at the Turkish Land Registry?

Not automatically.

This is a particularly important issue for British, American, Canadian and other foreign heirs who may already possess:

• probate;
• letters of administration;
• certificate of inheritance;
• succession judgment;
• or another foreign inheritance document.

The Turkish Land Registry’s current official guidance states that an inheritance certificate issued by a foreign court must be approved by Turkish courts under Article 37 of the Land Registry Law before it can be used for the Turkish inheritance transfer.

This means that foreign probate proceedings and Turkish Land Registry procedures are not always interchangeable.

A foreign family may successfully complete probate in England, for example, but still need additional Turkish proceedings before the Istanbul apartment can be transferred.

Documents Commonly Required for the Land Registry Transfer

The Turkish Land Registry and Cadastre Directorate lists the principal documents for inheritance transfer as including:

• identity documents of the heirs or representatives;
• passport or foreign identity document for foreign persons;
• representative documents where an attorney, guardian or other representative acts;
• the inheritance certificate;
• and compulsory earthquake insurance — DASK — where the property is a building subject to that requirement.

The Land Registry also states that an heir may begin the application through the Web Tapu system after the necessary documentation is completed.

International cases may additionally require:

• translated passports;
• foreign civil-status documentation;
• authenticated foreign documents;
• Turkish tax numbers;
• and documents addressing discrepancies in names or dates of birth.

Name Differences Can Cause Serious Problems

International inheritance cases frequently involve inconsistent spellings.

For example:

The Turkish title deed says:

Mohammed Al Hasan

The passport says:

Muhammad Al-Hassan

The marriage certificate says:

Mohamed Hassan

The inheritance certificate uses another transliteration.

To a family, these may obviously identify the same person.

To an official registry, they can create an identity problem.

Foreign owners should therefore ensure, where possible, that their Turkish property records correctly match:

• passport;
• date of birth;
• nationality;
• and other identifying information

while they are alive.

Correcting identity discrepancies before death is usually much easier than proving them through an international inheritance proceeding many years later.

Can a Foreign Spouse and Foreign Children Inherit Property in Turkey?

Foreign nationality does not by itself eliminate inheritance rights.

Turkey’s Land Registry authority expressly recognizes succession rights of foreigners and maintains procedures for transferring Turkish real estate to foreign heirs. The current Land Registry framework focuses on carrying out the inheritance transfer and subsequently examining whether foreign-acquisition restrictions affect the heir’s ability to continue holding the particular property.

Therefore, a foreign property owner should not assume:

“My children are not Turkish, so they cannot inherit my apartment.”

Foreign heirs can participate in Turkish inheritance proceedings.

However, the specific ability of the heir to continue holding the inherited immovable may require examination under Turkish rules governing foreign ownership and restricted areas.

Foreign Ownership Restrictions Must Still Be Checked

Turkey regulates foreign ownership of immovable property under the Land Registry Law and related rules.

Foreign ownership can be affected by factors including:

• nationality;
• location of property;
• military or security restrictions;
• statutory land-area restrictions;
• and special regulations applying to particular categories of property.

The Land Registry’s own interpretation of inheritance cases is important: where a Turkish property passes to a foreign heir, the inheritance transfer is first processed, and the heir’s ability to retain the property is then assessed under the applicable foreign-ownership rules.

This means that:

being an heir

and

being entitled to retain every category of Turkish property indefinitely

are legally separate questions.

Ordinary apartments in major residential areas and unusual properties involving restricted locations should not automatically be treated in the same manner.

Does Turkey Still Require Reciprocity?

Turkey removed the former general reciprocity requirement for foreign natural persons acquiring real estate through the major 2012 reform of Article 35 of the Land Registry Law.

Official TKGM materials expressly note that the reciprocity principle was removed by Law No. 6302 and that current foreign acquisition is instead governed by the restrictions and conditions established under the current system.

Therefore, older online articles stating:

“A foreigner can inherit Turkish property only if Turkish citizens can inherit property in that foreigner’s country”

may reflect an outdated legal regime.

The current analysis should be based on present Article 35 restrictions and applicable nationality/security rules rather than relying on the former reciprocity formula.

What Happens If the Heirs Do Nothing?

Families sometimes leave Turkish property registered in the deceased’s name for many years.

This is undesirable.

The Land Registry Law contains a mechanism addressing failure to complete inheritance registration.

Under the current statutory framework, where inheritance transfer has not been registered within two years after the death, the Land Registry Directorate may initiate steps to obtain an inheritance certificate and update the registry through the statutory procedure.

From a practical perspective, heirs should not rely on this mechanism as an estate plan.

Leaving property indefinitely in the deceased’s name can create problems concerning:

• management;
• rent;
• utilities;
• building management;
• insurance;
• taxes;
• sale;
• renovation;
• litigation;
• and disputes between heirs.

The better approach is to complete succession registration voluntarily and promptly.

Can a Foreign Will Determine Who Receives Turkish Property?

Potentially, but this area requires careful legal review.

MÖHUK Article 20 specifically regulates testamentary dispositions.

It provides that the form of a disposition upon death is assessed under the relevant conflict-of-laws rules and also recognizes compliance with the deceased’s national law in the circumstances stated by the statute. The deceased’s capacity to make a testamentary disposition is governed by their national law at the time the disposition is made.

Therefore, a foreign will should not automatically be rejected simply because it was prepared outside Turkey.

However:

formal validity of a will

is not the same question as

whether every clause can produce the intended result regarding Turkish immovable property.

Because Turkish law applies to immovable property located in Turkey, mandatory Turkish succession rules may affect the result.

A Foreign Will Does Not Always Mean “I Can Leave My Turkish Apartment to Anyone”

This is a major estate-planning misconception.

A foreign property owner may write:

“I leave all my Turkish property to my friend.”

Whether that clause can operate exactly as intended depends on Turkish succession law applicable to the Turkish immovable.

Turkish law contains rules concerning:

• statutory heirs;
• testamentary dispositions;
• reserved shares;
• reduction of testamentary dispositions;
• and other mandatory succession issues.

Accordingly, a will should be reviewed under Turkish law before assuming it overrides the rights of:

• a spouse;
• descendants;
• or other protected heirs.

Foreign owners with substantial Turkish real estate should obtain Turkish succession advice before relying exclusively on a will prepared for another jurisdiction.

Should Foreign Property Owners Make a Separate Turkish Will?

There is no universal answer.

For some clients, a separate Turkish will dealing specifically with Turkish assets can create practical clarity.

For others, having multiple wills can cause serious problems if:

• one will revokes the other;
• terminology conflicts;
• executor powers are inconsistent;
• different inheritance systems overlap;
• or the wills dispose of the same assets differently.

Therefore, a foreign property owner should not casually prepare:

“one will in every country.”

International estate planning should be coordinated.

If separate wills are used, each should clearly explain its scope and interaction with the others.

What If There Is No Will?

If there is no valid testamentary disposition governing the property, statutory succession rules apply.

Because Turkish law applies to immovable property situated in Turkey under MÖHUK Article 20, the Turkish statutory inheritance system becomes important for the Turkish property.

The heirs can potentially include:

• descendants;
• surviving spouse;
• parents or their descendants;
• more remote statutory relatives in the circumstances defined by Turkish law.

The surviving spouse’s inheritance share varies depending on which category of relatives inherits together with the spouse.

Therefore, foreign owners should not simply assume:

“My spouse automatically receives the entire property.”

Where children or other statutory heirs exist, the outcome can be different.

Property May Pass to Several Heirs Together

Another practical issue arises where there are multiple heirs.

A foreign owner may have:

• spouse;
• three children;
• and one apartment.

The apartment does not automatically need to be physically divided into four apartments.

Instead, the heirs can acquire inheritance interests in the property according to the inheritance structure.

Until the estate is partitioned, Turkish inheritance law can create a community of heirs regarding estate assets.

This means that future decisions about:

• selling;
• dividing;
• renting;
• or allocating the property

may require coordination between several people.

The most difficult inheritance cases often involve not the identity of the heirs but disagreement among them after the transfer.

Can One Heir Force the Property to Be Sold?

Potentially, disputes concerning division of jointly inherited property can eventually lead to Turkish proceedings for partition or sale depending on the legal structure.

For example:

Three siblings inherit an apartment.

Two want to sell.

One wants to keep it.

If they cannot agree on an amicable division, Turkish property and inheritance procedures may eventually be required to terminate the joint ownership relationship.

For estate planning purposes, this is another reason why simply saying:

“My children will inherit the house”

does not necessarily solve the practical problem of what the children will do with it afterwards.

Inheritance Includes Debts as Well as Assets

Heirs should also remember that inheritance is not simply a list of valuable assets.

Turkish succession operates on the estate as a whole.

A Turkish property may be subject to:

• mortgage;
• unpaid property taxes;
• maintenance debt;
• litigation;
• bank security;
• or other liabilities.

Before accepting the economic consequences of the estate, heirs should investigate liabilities rather than focusing only on the market value of the apartment.

For estates with substantial debt, Turkish rules concerning rejection of inheritance may become important and require urgent legal advice because statutory periods can apply.

Turkish Inheritance and Gift Tax

Inheritance of property in Turkey can also create a Turkish tax obligation.

The Revenue Administration states that property located in Turkey transferred through inheritance falls within the scope of Turkish Inheritance and Gift Tax.

This principle applies regardless of the simple fact that:

• the deceased was foreign;
• the heir is foreign;
• or death occurred abroad.

Where the inherited asset itself is located in Turkey, Turkish inheritance tax rules require attention.

2026 Inheritance Tax Exemptions

For inheritances occurring in 2026, the Revenue Administration identifies the following principal exemption amounts relevant to ordinary family inheritance:

For each child, including adopted children, and the surviving spouse:

TRY 2,907,136 of the inheritance share is exempt.

Where the surviving spouse is the sole heir because there are no descendants, the exemption applicable to the spouse is:

TRY 5,817,845.

These amounts are updated periodically.

Anyone administering an estate after a later year should therefore check the thresholds applicable to the actual year of death rather than using a 2026 figure indefinitely.

2026 Turkish Inheritance Tax Rates

For inheritance transfers in 2026, the tax tariff is progressive.

The inheritance rates are:

• 1% on the first TRY 3,000,000 of taxable base;
• 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.

The rate is therefore not simply:

“10% of the property value.”

The exemption, valuation rules and progressive brackets must be applied to the relevant heir’s taxable inheritance.

Example: Foreign Child Inherits an Istanbul Apartment

Assume a foreign property owner dies in 2026.

One child inherits a Turkish apartment and the relevant taxable inheritance calculation produces a share above the 2026 exemption.

The first TRY 2,907,136 falling within the statutory child exemption is excluded in the ordinary application of the 2026 exemption, after which the progressive inheritance tax tariff becomes relevant.

The actual calculation should be performed using the legally accepted tax value of the inherited estate and applicable deductions rather than simply using an online property advertisement’s asking price.

When Must the Inheritance Tax Return Be Filed If Death Occurs Abroad?

This is especially important for the subject of this guide because the declaration period changes according to:

• where the death occurred; and
• where the taxpayer/heir is located.

For a death occurring in a foreign country:

If the heir is in Turkey:
the return is generally due within six months after death.

If the heir is in the same foreign country where the death occurred:
the period is generally four months.

If the heir is in another foreign country different from the country where the death occurred:
the period is generally eight months.

These differences can surprise international families.

For example:

The owner dies in Germany.

One heir lives in Germany.

Another lives in the United States.

Another is currently resident in Turkey.

Their procedural position should be reviewed carefully because the statutory timetable depends upon these circumstances.

A Tax Return May Still Be Required Even If No Tax Is Ultimately Payable

The Revenue Administration expressly states that, for inheritance transfers, an inheritance and gift tax return must generally still be filed even where the inherited amount falls below the exemption threshold.

This distinction is important.

No tax payable

does not automatically mean

no filing obligation.

Foreign heirs should therefore not assume they can ignore the Turkish tax process merely because the apartment is of relatively modest value.

How Is the Tax Paid?

The Revenue Administration’s 2026 guidance provides that assessed inheritance and gift tax is generally paid over three years in six equal instalments, with instalments falling in May and November each year.

This structure can reduce the immediate cash burden on heirs compared with a requirement to pay the entire tax on the first day.

However, tax clearance and the intended future sale or transfer of the property should be planned together.

Documents Used in the Tax Declaration

The Revenue Administration identifies documents commonly relevant to inheritance tax filings, including:

• inheritance certificate;
• evidence of the deceased’s last residence;
• will or inheritance agreement where applicable;
• documents relating to estate debts and expenses;
• property value information;
• and other documents relevant to estate assets.

Foreign families should therefore organize their estate file systematically.

An efficient international inheritance file typically separates documents into:

death and family records;

inheritance-status documents;

Turkish property records;

and

tax evidence.

Can the Heirs Sell the Turkish Property Immediately?

The practical answer is generally that the heirs should first complete the necessary inheritance registration.

The Land Registry requires the inheritance certificate and other transfer documentation for the succession transaction.

Once ownership has been properly transferred into the heirs’ names and applicable restrictions have been resolved, they can consider a later sale.

Trying to combine every procedure into one step without first establishing inheritance rights can create unnecessary complications.

A structured sequence is usually safer:

prove death → establish heirs → deal with tax filing → register inheritance → sell if desired.

Do All Heirs Have to Travel to Turkey?

Not necessarily.

Foreign heirs can often complete substantial parts of the Turkish inheritance process through lawyers or other authorized representatives under a properly prepared power of attorney.

The Land Registry expressly recognizes representation documents such as powers of attorney in inheritance transfer procedures.

A foreign-issued power of attorney may require:

• notarization;
• apostille or legalization;
• and certified Turkish translation,

depending on the country where it is prepared.

Alternatively, Turkish consular notarial procedures may sometimes provide a practical route.

The POA should contain the powers actually required for:

• inheritance proceedings;
• obtaining an inheritance certificate;
• tax procedures;
• Land Registry transfer;
• and, if intended, eventual sale.

A general litigation power may not automatically contain every authority required for disposal of real estate.

What If the Property Is Rented When the Owner Dies?

The owner’s death does not simply erase the existence of the lease.

The rights and obligations relating to estate property can pass within the succession structure, and the heirs may eventually become the persons managing the landlord’s position.

The family should identify:

• current tenant;
• lease agreement;
• rent amount;
• deposit;
• unpaid rent;
• property management obligations;
• and bank account receiving rental payments.

Where the heirs live abroad, appointing a Turkish representative can prevent rent and management issues from remaining unresolved during succession proceedings.

What About Mortgaged Property?

A mortgage registered over Turkish real estate does not disappear merely because the owner dies.

For example:

The deceased purchased the apartment with bank financing.

At death, part of the mortgage loan remains outstanding.

The heirs should investigate:

• loan agreement;
• mortgage;
• insurance;
• outstanding principal;
• life insurance connected with the loan;
• and bank enforcement risk.

The market value of the apartment does not represent the net estate value if substantial secured debt remains.

What If Nobody Can Be Found to Inherit the Property?

MÖHUK Article 20 also contains an important ultimate rule concerning heirless estates.

It provides that an estate located in Turkey for which no heirs exist passes to the Turkish State.

This is not the normal outcome where a spouse, child or other legal/appointed heir exists.

However, it reinforces the importance of clear estate planning for individuals with no close family.

A foreign owner with:

• no spouse;
• no children;
• no known relatives;
• and no will

should not assume the Turkish property will somehow remain indefinitely without an owner.

Practical Example 1: British Owner Dies in England

A British citizen owns an apartment in Istanbul.

They live permanently in London and die there.

Their spouse and two children live in England.

A typical Turkish process may include:

1. obtaining the UK death certificate;
2. completing the required authentication for use in Turkey;
3. obtaining certified Turkish translations;
4. collecting marriage and birth/family documents;
5. obtaining the Turkish inheritance certificate;
6. filing the Turkish inheritance and gift tax return within the applicable international timetable;
7. completing Land Registry inheritance registration;
8. determining whether the heirs will keep, rent or sell the property.

The fact that English probate has been completed does not necessarily mean the Turkish Land Registry can automatically transfer the Istanbul apartment. TKGM states that a foreign inheritance certificate intended for use in a Turkish Land Registry transfer requires Turkish judicial approval under Article 37 of the Land Registry Law.

Practical Example 2: German Owner Leaves a German Will

A German citizen owns a holiday apartment in Antalya.

The owner has a German will naming one person as heir.

After death in Germany, the family obtains German succession documentation.

The Turkish analysis should separately consider:

• formal validity of the testamentary disposition under MÖHUK;
• effect of Turkish succession law on Turkish immovable property;
• any mandatory heirship issues;
• Turkish recognition/use of foreign inheritance documents;
• Land Registry procedure;
• and inheritance tax.

The family should not assume that presenting a German will directly at the Antalya Land Registry automatically completes the transaction.

Practical Example 3: Owner Has Property in Several Countries

A foreign investor owns:

• a villa in Bodrum;
• an apartment in Dubai;
• bank accounts in Switzerland;
• and company shares in England.

One worldwide estate plan may involve several legal systems.

For the Turkish villa, Article 20’s rule concerning Turkish immovable property must be included in the analysis.

This is why international estate planning should begin by creating an asset-by-asset jurisdiction map.

A will that works perfectly for one asset class in one country may not create the same outcome for a Turkish immovable.

Ten Steps Foreign Property Owners Should Take While Alive

Foreign property owners can significantly simplify succession for their families by taking several preventive steps.

1. Keep the Turkish Title Deed Information Accessible

Family members should know:

• where the property is;
• title details;
• current ownership percentage;
• and how to identify the Turkish record.

2. Correct Identity Problems

Ensure that the Turkish registry correctly reflects passport and identity information.

3. Keep Property Taxes and Management Fees Current

Do not leave the family an inheritance already complicated by years of unresolved debt.

4. Review Existing Mortgages and Encumbrances

Know whether the property is truly debt-free.

5. Review Your Will

Determine whether the will has been drafted with Turkish immovable-property rules in mind.

6. Coordinate Multiple Wills

If wills exist in several countries, make sure they do not accidentally revoke one another.

7. Keep Family Documents Organized

Marriage and birth documentation can become important in determining heirs.

8. Inform Family Members That Turkish Procedure Will Be Required

Do not allow heirs to assume foreign probate is necessarily the final step.

9. Consider Representation Planning

International heirs may eventually need Turkish counsel and properly drafted powers of attorney.

10. Obtain Turkish Succession Advice for High-Value Property

The more valuable or complicated the estate, the greater the benefit of resolving conflicts before death.

Common Mistakes Foreign Property Owners Make

Assuming the Law of Their Home Country Controls Everything

MÖHUK expressly applies Turkish law to immovable property in Turkey.

Assuming a Foreign Probate Document Automatically Transfers Turkish Title

TKGM requires Turkish judicial approval of foreign inheritance certificates used for Land Registry purposes under Article 37 of the Land Registry Law.

Ignoring Inheritance Tax Because Everyone Is Foreign

Property located in Turkey falls within Turkish inheritance and gift tax rules.

Missing the International Filing Period

For deaths abroad, the return deadline can be four, six or eight months depending on where the heir is located.

Leaving Property in the Deceased’s Name for Years

The Land Registry Law contains a statutory procedure where inheritance registration has not occurred within two years.

Assuming All Foreign Heirs Can Hold Every Type of Property

Foreign ownership restrictions still need to be reviewed after inheritance transfer.

Relying on an Uncoordinated Foreign Will

Formal validity and substantive effect on Turkish real estate are separate questions.

Forgetting Estate Debts

The economic inheritance is the property minus the liabilities affecting the estate.

Frequently Asked Questions

What happens to my apartment in Turkey if I die abroad?

It passes through the Turkish inheritance framework. MÖHUK Article 20 specifically provides that Turkish law applies to immovable property situated in Turkey.

Does it matter that I am not a Turkish citizen?

Foreign nationality does not prevent Turkish inheritance procedures from applying to Turkish real estate.

Does it matter that I have never lived in Turkey?

No. The property’s location creates the relevant Turkish succession connection for immovable property.

Can my foreign spouse inherit?

Potentially yes, subject to the applicable Turkish succession rules and the actual heir structure.

Can my foreign children inherit?

Yes, foreign heirs can inherit Turkish real estate, although foreign-property ownership restrictions should be reviewed in relation to their ability to retain the specific property.

Does my foreign will work in Turkey?

It may be formally valid, but its effect on Turkish immovable property must be examined under MÖHUK Article 20 and Turkish mandatory succession rules.

Can I leave my Turkish property to anyone I want?

Not necessarily without restriction. Turkish succession law applicable to Turkish immovable property can include mandatory heirship limitations.

Do my heirs need a Turkish inheritance certificate?

A Turkish inheritance certificate is commonly central to the process. The Land Registry accepts inheritance certificates issued by the Civil Court of Peace or notary where legally appropriate.

Can a foreign probate order be used directly?

Not automatically. TKGM states that foreign court inheritance certificates used for Land Registry purposes require approval by Turkish courts under Article 37 of the Land Registry Law.

Is apostille required?

Depending on the country and document, apostille or another legalization mechanism may be necessary before foreign civil-status documents can be used in Turkey.

Is Turkish translation required?

Foreign documents submitted to Turkish judicial, tax and Land Registry procedures commonly require an officially acceptable Turkish translation.

Is inheritance tax payable?

Turkish property transferred by inheritance falls within the Turkish Inheritance and Gift Tax framework.

What is the 2026 exemption for children and spouses?

The 2026 exemption is TRY 2,907,136 for each child, including adopted children, and the surviving spouse. Where the surviving spouse is the sole heir without descendants, the 2026 exemption is TRY 5,817,845.

What are the 2026 inheritance tax rates?

The inheritance tariff is progressive from 1% to 10% across the 2026 statutory bands.

When is the tax return due if death occurs abroad?

Depending on the heir’s location, the general period can be four, six or eight months after death.

Does a return still need to be filed if the estate is below the exemption?

The Revenue Administration states that inheritance transfers generally still require a declaration even when the inherited amount falls below the exemption amount.

How is the inheritance tax paid?

The 2026 Revenue Administration guidance provides for six equal instalments over three years, generally payable in May and November.

Do all heirs need to travel to Turkey?

Not necessarily. Properly authorized representatives may handle substantial parts of the process, and the Land Registry accepts representation documents such as powers of attorney.

Can the heirs sell the property?

Yes, once the Turkish inheritance and title procedures required to establish their registered rights have been completed and any applicable restrictions are addressed.

Step-by-Step Procedure After a Foreign Property Owner Dies Abroad

A typical Turkish inheritance process can be summarized as follows.

Step 1 — Identify Every Turkish Asset

Do not focus only on the apartment.

Check:

• real estate;
• bank accounts;
• vehicles;
• company shares;
• receivables;
• and debts.

Step 2 — Obtain the Foreign Death Certificate

Obtain the official version from the country of death.

Step 3 — Authenticate the Foreign Documents

Determine whether apostille, consular legalization or another treaty procedure applies.

Step 4 — Prepare Certified Turkish Translations

Ensure names and dates correspond with Turkish records.

Step 5 — Collect Family-Status Documents

Obtain evidence concerning:

• spouse;
• children;
• parents;
• and other possible heirs

where relevant.

Step 6 — Obtain the Turkish Inheritance Certificate

Where the estate contains foreign elements, judicial proceedings may be necessary.

Step 7 — Deal With Any Foreign Will or Probate Decision

Determine its validity and how it can be used within the Turkish procedure.

Step 8 — File the Inheritance and Gift Tax Return

Apply the deadline determined by the place of death and location of the heir.

Step 9 — Apply for Land Registry Transfer

TKGM requires the inheritance certificate and relevant identity/representation documents for the inheritance registration.

Step 10 — Decide What Happens Next

The heirs can then evaluate whether to:

• retain;
• rent;
• partition;
• transfer;
• or sell

the property.

Conclusion

A foreign property owner’s death abroad does not remove Turkish real estate from the Turkish legal system.

The most important rule is contained in Article 20 of Law No. 5718 on International Private and Procedural Law.

Although inheritance is generally governed by the deceased’s national law, the statute expressly provides that Turkish law applies to immovable property located in Turkey.

This means that a foreign national who owns:

• an Istanbul apartment;
• Antalya villa;
• Bodrum holiday home;
• agricultural land;
• commercial property;
• or another Turkish immovable

should consider Turkish inheritance law regardless of where they normally live.

The fact that the owner dies:

• in London;
• Berlin;
• Dubai;
• New York;
• Paris;
• Toronto;
• or another foreign city

does not automatically move the Turkish property into the legal system of that country.

The second major issue is proving succession.

Foreign heirs will normally need to establish the death, family relationship and inheritance status through documents acceptable to Turkish authorities.

Foreign documents may require:

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

The inheritance certificate is central to the process.

The Turkish Land Registry officially requires an inheritance certificate for inheritance registration and states that foreign court inheritance certificates must be approved by Turkish courts under Article 37 of the Land Registry Law before being used for the Turkish title transfer.

This is why completing probate abroad is not always the final step.

The third issue is foreign ownership.

Foreign spouses and children can have inheritance rights in Turkish property.

The Land Registry’s approach is to carry out the inheritance transfer and then examine whether the heir may retain the property under the applicable foreign-ownership regime.

Old advice based on the historical reciprocity principle should be treated with caution because the general reciprocity requirement was removed in the 2012 reform.

The fourth issue is estate planning.

A foreign will can be highly useful, but it must be coordinated with Turkish succession law.

MÖHUK contains rules protecting certain foreign testamentary forms and assessing testamentary capacity, but Turkish law still governs Turkish immovable property.

A foreign owner should therefore not assume:

“I have a will in my country, so there is nothing else to plan.”

The legal effect of the will on the Turkish property should be reviewed.

The fifth issue is taxation.

Turkish property transferred through inheritance falls within the Turkish Inheritance and Gift Tax regime.

For 2026, the principal inheritance exemption is TRY 2,907,136 for each descendant, including adopted children, and the surviving spouse, with an increased TRY 5,817,845 exemption where the spouse inherits alone without descendants.

The 2026 inheritance tax tariff ranges progressively from 1% to 10%.

The sixth issue is timing.

When death occurs abroad, the tax declaration period can change according to where the heir is located.

The general 2026 guidance provides:

six months where the death occurs abroad and the heir is in Turkey;

four months where the heir is in the same foreign country as the deceased at death;

and

eight months where the heir is in another foreign country.

International families should therefore begin the Turkish process promptly.

The seventh issue is registration.

Heirs should not leave Turkish property indefinitely registered in the deceased’s name.

The Land Registry Law even contains a statutory procedure addressing cases where the inheritance transfer has not been registered within two years after death.

But administrative intervention is not a substitute for proper estate administration.

Leaving property unresolved can create unnecessary problems involving:

• rent;
• management dues;
• insurance;
• taxes;
• mortgage payments;
• utilities;
• property disputes;
• and eventual sale.

Finally, foreign property owners should understand that inheritance planning is easiest before a death occurs.

A well-organized owner should ensure that:

• the Land Registry accurately identifies them;
• their family knows the property exists;
• title information is available;
• mortgages and debts are documented;
• wills are internationally coordinated;
• family documents are accessible;
• and the intended succession plan has been reviewed under Turkish law.

The most efficient Turkish succession strategy after a death abroad can therefore be summarized as:

prove the death → authenticate foreign documents → determine the heirs → analyse the foreign will → obtain the Turkish inheritance certificate → file inheritance tax documentation → register the heirs at the Land Registry → resolve foreign ownership restrictions → manage or sell the property.

For foreign nationals, owning real estate in Turkey can be a long-term investment.

But ownership planning should not end with the purchase.

A responsible international property plan should also answer one final question:

“If I die tomorrow in another country, will my family know exactly how to inherit this property in Turkey?”

If the answer is no, Turkish succession planning should be completed before that problem arises.

Legal Disclaimer

This article provides general legal information concerning inheritance of Turkish real estate following the death abroad of a foreign property owner as of August 2026.

It does not constitute legal, tax or estate-planning advice concerning a particular individual or estate.

The applicable procedure can differ depending upon:

• nationality of the deceased;
• nationality of heirs;
• place of death;
• place of residence;
• family structure;
• existence and wording of a will;
• type and location of Turkish property;
• foreign ownership restrictions;
• estate debts;
• mortgages;
• applicable international conventions;
• authentication of foreign documents;
• and the year in which death occurs.

Inheritance tax exemptions, tariffs and procedural requirements may change annually.

Foreign owners of substantial Turkish assets should obtain individualized Turkish succession advice and coordinate any Turkish estate plan with legal advice in their country of nationality and residence.