Introduction

Foreign ownership of Turkish real estate has increased substantially over recent years. Thousands of foreign nationals own apartments, villas, commercial premises and land in cities such as Istanbul, Antalya, Izmir, Muğla, Mersin and Ankara.

As a result, an increasingly important legal question arises when a foreign property owner dies:

Can a foreigner inherit real estate in Turkey?

The general answer is yes.

Foreign nationals can inherit real estate located in Turkey. Turkish law protects inheritance rights, and foreign citizenship by itself does not prevent a person from becoming an heir to Turkish property.

However, international inheritance involving Turkish real estate is not as simple as transferring the name on a title deed.

Several separate legal questions must be considered:

• Which country’s inheritance law applies?
• Who are the legal heirs?
• Does a foreign will apply to Turkish real estate?
• Can the foreign heir legally retain the inherited property?
• Is a Turkish Certificate of Inheritance required?
• Can a foreign probate document be used directly at the Turkish Land Registry?
• Are there nationality or geographical restrictions?
• What happens if the foreign heir is legally prohibited from keeping the property?
• Is inheritance tax payable in Turkey?
• Can the inherited property be sold immediately?
• Can these procedures be completed through a Turkish lawyer?

The principal legislation governing these issues includes:

• Private International Law and International Civil Procedure Law No. 5718 — MÖHUK;
• Turkish Civil Code No. 4721;
• Land Registry Law No. 2644;
• Inheritance and Gift Tax Law No. 7338; and
• relevant Land Registry regulations and administrative rules.

For international heirs, the most important starting point is Article 20 of MÖHUK.

Under this provision, inheritance is generally governed by the national law of the deceased. However, there is a crucial exception:

Turkish law applies to immovable property located in Turkey.

Therefore, an apartment in Istanbul, a villa in Bodrum or a parcel of land in Antalya will be subject to Turkish inheritance law even if the deceased owner was a British, German, American, Russian, Chinese or other foreign national.

This rule makes Turkish legal advice particularly important in international estates containing Turkish real estate.

Can Foreigners Legally Inherit Property in Turkey?

Yes.

Foreign natural persons can inherit Turkish real estate.

Turkey’s Land Registry and Cadastre authority expressly recognizes that the inheritance rights of foreigners concerning property located in Turkey are protected.

However, the right to inherit property and the right to retain ownership indefinitely must be distinguished.

Article 35 of the Land Registry Law governs acquisition and ownership of real estate by foreign nationals. Foreign natural persons may acquire property in Turkey subject to nationality, geographical, area and other statutory restrictions.

Where inherited real estate falls outside the legally permitted foreign ownership framework, Turkish law provides a liquidation mechanism.

Therefore, the correct legal position is:

A foreigner can be an heir to Turkish property, but the foreign heir must also satisfy the rules governing foreign ownership if they wish to keep the property.

Which Law Applies When a Foreigner Inherits Turkish Real Estate?

Article 20 of Law No. 5718 establishes the central conflict-of-laws rule.

It provides that:

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

This distinction is fundamental.

Suppose a British citizen dies owning:

• a house in London;
• an investment account in London;
• money in a Turkish bank; and
• an apartment in Istanbul.

Different legal systems may apply to different parts of the estate.

The Istanbul apartment is Turkish immovable property. Its succession is therefore subject to Turkish law.

The analysis concerning movable assets such as bank accounts may involve the deceased’s national law together with Turkish rules governing the opening, acquisition and administration of estate assets located in Turkey.

MÖHUK Article 20 further states that rules concerning the opening, acquisition and distribution of an estate are subject to the law of the country where the estate property is located.

It also provides that an heirless estate situated in Turkey passes to the Turkish State.

Example: German Citizen Owning an Apartment in Antalya

Assume a German citizen owns an apartment in Antalya and dies in Germany.

The deceased leaves:

• a surviving spouse;
• two children; and
• a German will.

Even though the deceased was German and died in Germany, the inheritance of the Antalya apartment is subject to Turkish law because the property is located in Turkey.

The German will may remain relevant and may potentially be recognized as a valid testamentary disposition.

However, its substantive effect on the Turkish property must still be assessed according to the applicable Turkish inheritance rules, including mandatory provisions protecting certain heirs.

The family should therefore not assume that completing German probate automatically transfers ownership of the Turkish apartment.

A separate Turkish inheritance and Land Registry procedure will generally be necessary.

Who Inherits Turkish Real Estate?

Where Turkish law applies, statutory inheritance is governed by the Turkish Civil Code.

The principal statutory heirs include:

• descendants of the deceased;
• surviving spouse;
• parents and their descendants in the absence of descendants;
• subsequent statutory heir groups where applicable; and
• testamentary heirs designated through a legally valid will or inheritance arrangement.

Children are within the first statutory class of heirs.

Where a child died before the deceased, descendants of that child may inherit through representation.

The surviving spouse’s entitlement depends upon the class of heirs with whom the spouse inherits.

For foreign families, establishing the complete family structure is therefore essential before applying for a Turkish Certificate of Inheritance.

Can a Foreign Spouse Inherit Real Estate in Turkey?

Yes.

A foreign surviving spouse can inherit Turkish real estate if the spouse qualifies as an heir under the applicable inheritance rules.

Foreign citizenship does not remove marital inheritance rights.

However, the marriage must be legally established.

The Turkish court dealing with an international inheritance may therefore require evidence including:

• marriage certificate;
• civil-status certificate;
• divorce records relating to previous marriages;
• death certificates of previous spouses;
• passport information; and
• other foreign civil-registry records.

Foreign documents may require apostille or another form of legalization and certified Turkish translation.

A person claiming to be the spouse cannot simply rely upon a statement that the couple lived together.

The legal marital relationship must be proven.

Can Foreign Children Inherit Turkish Property?

Yes.

Foreign children may inherit Turkish property from their parents.

The same principle applies to children born outside Turkey.

However, the parent-child relationship must be established through legally reliable documentation.

The court may require:

• birth certificates;
• population or civil-registry documents;
• adoption documents;
• paternity decisions;
• marriage records; and
• other evidence showing legal descent.

This can become complicated where names are spelled differently across passports and foreign civil-status documents.

For example:

Mohamed Al Rashid

in one passport and

Muhammad Al-Rasheed

in a birth certificate may require additional explanation or identity documentation.

International inheritance applications should therefore be prepared with particular attention to consistency of identity information.

What Is a Turkish Certificate of Inheritance?

The central document required in Turkish inheritance procedures is the:

Mirasçılık Belgesi / Veraset İlamı

commonly translated as:

Certificate of Inheritance or Certificate of Heirship.

This document identifies:

• who the heirs are; and
• the inheritance share belonging to each heir.

A Certificate of Inheritance is commonly required before heirs can complete transactions involving:

• Turkish real estate;
• bank accounts;
• vehicles;
• company shares;
• investments; and
• other estate assets.

For Turkish real estate, the Land Registry relies upon the inheritance documentation to determine who must be registered as successor to the deceased owner.

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

Generally, foreign-element inheritance cases require particular caution.

Under the Regulation governing inheritance certificates issued by notaries, Turkish notaries cannot issue the certificate where:

• the applicant is foreign;
• the request contains a foreign element;
• the population records are insufficient;
• witnesses or expert evidence are required; or
• the matter otherwise requires judicial examination.

Accordingly, an inheritance involving a foreign deceased or foreign heir will commonly require a court-issued Certificate of Inheritance.

This differs from many straightforward domestic Turkish inheritances where heirs can obtain inheritance documentation relatively quickly from a notary.

International heirs should therefore not assume that they can arrive in Turkey, visit any notary and complete the succession procedure in a single day.

Which Court Handles the Certificate of Inheritance?

International inheritance certificates are generally obtained through the competent Turkish civil court, commonly the Civil Court of Peace — Sulh Hukuk Mahkemesi within the relevant procedural framework.

The court may examine:

• death certificate;
• nationality of the deceased;
• passports;
• marriage records;
• birth certificates;
• foreign family registers;
• divorce judgments;
• wills;
• foreign probate documents;
• prior deaths in the family; and
• the applicable foreign law where necessary.

Because foreign families do not ordinarily appear fully in the Turkish civil-registration system, foreign documentary evidence becomes particularly important.

Is a Foreign Probate or Inheritance Certificate Automatically Valid at the Turkish Land Registry?

No.

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

A foreign heir may already possess:

• a British Grant of Probate;
• a German Erbschein;
• an American probate court order;
• a foreign inheritance certificate;
• a succession order; or
• another official probate document.

Such a document can be important evidence.

However, it does not necessarily permit direct title transfer in Turkey.

TKGM’s current inheritance-transfer guidance specifically states that inheritance certificates issued by foreign courts must receive the necessary approval by Turkish courts pursuant to Article 37 of the Land Registry Law before they can be relied upon in Turkish title procedures.

Therefore:

Foreign probate is not the same thing as Turkish title registration.

The Turkish real estate must ultimately be dealt with through the Turkish Land Registry system.

Documents Required for Transfer of Inherited Property

According to the current guidance of the General Directorate of Land Registry and Cadastre, inheritance transfer procedures generally require:

• identification document;
• for foreigners, passport or identity documentation issued by the foreign country;
• representation document where a lawyer, guardian or other representative acts;
• Certificate of Inheritance;
• approved or original inheritance documentation; and
• compulsory earthquake insurance — DASK — where the property is a building subject to that requirement.

Additional documents may be required depending upon:

• nationality;
• power of attorney;
• foreign document status;
• guardianship;
• minors;
• property characteristics; and
• foreign ownership restrictions.

Foreign heirs should therefore have the title deed record investigated before preparing the final application.

How Is Inherited Real Estate Transferred at the Turkish Land Registry?

The procedure generally follows several stages.

First, the death and heirship must be established.

Second, the heirs obtain the legally usable Certificate of Inheritance.

Third, the relevant tax and documentation procedures are completed.

An heir may then submit the title-transfer application through the Turkish Land Registry system, including Web Tapu where available.

TKGM states that an inheritance transfer application may be initiated by one of the heirs using the relevant inheritance documents. The Land Registry then processes the application and communicates the applicable revolving-fund amount and appointment details.

Once completed, the title record is updated to reflect the heirs and their shares.

Does Inheritance Automatically Transfer Ownership?

Under Turkish inheritance law, heirs acquire inheritance rights upon death.

However, the fact that inheritance rights arise does not eliminate the need to update the Land Registry.

The Turkish title records should be formally transferred from the deceased owner to the heirs.

This distinction becomes particularly important when the heirs want to:

• sell the property;
• mortgage it;
• divide it;
• rent it under a long-term arrangement;
• transfer shares between heirs; or
• complete another formal transaction.

Until the Land Registry record is properly updated, practical problems may arise.

What Happens If the Heirs Do Not Register the Inheritance?

The Land Registry Law contains a mechanism intended to prevent title records from remaining indefinitely in the name of deceased persons.

The 2012 amendments provide that where inheritance transfer has not been completed in the Land Registry within two years from the date of death, the Land Registry Directorate may apply to the court for a Certificate of Inheritance and update the title records according to that certificate in the form of joint inherited ownership.

Foreign heirs should nevertheless not rely upon this mechanism as a substitute for actively administering the estate.

Waiting can create problems involving:

• tax compliance;
• property management;
• condominium charges;
• rental income;
• property deterioration;
• competing heirs; and
• future sale.

Foreign Ownership Restrictions Still Matter After Inheritance

The most legally significant issue after heirship has been established is whether the foreign heir is permitted to retain the Turkish real estate.

Article 35 of the Land Registry Law regulates ownership of Turkish real estate by foreign natural persons.

Foreign ownership is subject to statutory restrictions including nationality and geographical limitations.

The statutory framework also contains general limits concerning the total area that may be acquired by foreign natural persons and the proportion of privately owned land within a district. The law also allows additional restrictions based on factors such as nationality, location, number, type and strategic considerations.

Therefore, inheritance does not mean foreign ownership restrictions become irrelevant.

The 30-Hectare and 10% Rules

Under Article 35, the total area of real estate and qualifying independent and permanent rights acquired by a foreign natural person is generally subject to an overall limit of 30 hectares throughout Turkey.

The legislation also provides a district-level restriction under which foreign acquisitions are subject to a threshold connected with 10% of privately owned land within the relevant district.

In practice, an ordinary inheritance of one apartment will rarely raise a 30-hectare issue.

However, the question can become important where the estate includes:

• large agricultural land;
• development land;
• multiple parcels;
• large rural properties; or
• several Turkish real estate holdings.

The heir’s existing Turkish real estate ownership should therefore also be considered.

Does Nationality Matter?

Yes.

Not all foreign nationals are necessarily treated identically for Turkish real estate ownership purposes.

Article 35 gives the Turkish authorities power to regulate foreign ownership according to considerations including:

• nationality;
• international relations;
• geographical region;
• property type;
• quantity;
• area;
• security considerations; and
• national interests.

TKGM maintains a foreign-investor information infrastructure through which current eligibility information can be checked. Its official “Your Key Türkiye” portal specifically allows foreign users to determine whether nationals of their country fall within the groups permitted to acquire property.

For inheritance cases, nationality should therefore be checked rather than assumed.

Special historical or nationality-specific legislation can also affect particular cases.

What Happens If a Foreign Heir Is Not Allowed to Keep the Property?

This is one of the most important consequences under Article 35.

The law specifically deals with real estate inherited outside the foreign ownership framework.

Where inherited Turkish real estate falls outside the permitted restrictions, the competent authority may give the owner a period not exceeding one year to liquidate the property.

If the property is not liquidated within the granted period, it may be liquidated by the authorities, converted into money and the proceeds paid to the person entitled to them.

TKGM’s guidance summarizes the position by explaining that inheritance rights are protected, but where inherited property falls outside the Article 35 framework, a one-year liquidation period may be granted; if the owner does not complete the liquidation, the property may be sold and the proceeds paid to the rights holder.

The practical implication is important:

A foreign heir may have an economic inheritance right even where Turkish law does not permit permanent ownership of the particular property.

In such a case, the inheritance is not necessarily lost.

Instead, the property may need to be converted into money.

Example: Foreign Heir Subject to an Ownership Restriction

Assume a foreign national inherits a parcel of Turkish real estate.

The heir’s nationality or the property’s location means that continuing ownership is not permitted under Article 35.

The correct legal analysis is not:

“The foreigner cannot inherit anything.”

Rather, the inheritance right is recognized, but the inherited property may be subject to a statutory liquidation requirement.

The heir may therefore need to sell the property within the period granted by the competent authority.

If the heir fails to do so, the authorities may eventually arrange liquidation.

This distinction between inheritance entitlement and continued ownership eligibility is essential.

Military, Security and Strategic Areas

Location can also affect foreign ownership.

Article 35 operates together with other legislation concerning areas such as:

• military prohibited zones;
• military security zones;
• special security zones; and
• strategic areas.

The Turkish authorities maintain geographical information affecting transactions by foreign nationals.

Accordingly, a foreign heir should not assume that a villa or land parcel is unrestricted merely because the deceased foreign owner previously held title.

The specific Land Registry record and current legal status should be checked at the date of transfer.

Can a Foreigner Inherit Agricultural Land?

Potentially, but agricultural and undeveloped land requires particular care.

Large parcels can raise issues involving:

• foreign ownership restrictions;
• agricultural legislation;
• geographical restrictions;
• land-use requirements;
• zoning;
• strategic areas; and
• Article 35 limitations.

For voluntary acquisitions of undeveloped property, Turkish law can impose project-development requirements on foreign owners.

An inherited agricultural or undeveloped parcel should therefore be reviewed individually rather than treated like an ordinary apartment.

Can Foreign Heirs Sell the Inherited Property?

Generally, yes.

Once the heirs have been established and the necessary title and tax procedures have been completed, inherited property can generally be sold.

Where the foreign heir is subject to a liquidation obligation, sale can also be the practical method of satisfying that obligation.

Before selling, the heirs should determine:

• who is registered as owner;
• whether the title is held jointly;
• exact inheritance shares;
• whether all heirs must participate;
• whether minors are involved;
• whether court or guardianship approval is required;
• whether mortgages exist;
• whether attachments exist;
• whether a right of usufruct exists; and
• whether there are pending disputes concerning the inheritance.

What If Several Foreign Heirs Inherit the Same Apartment?

Where several heirs inherit one property, each heir acquires rights according to the inheritance structure.

Until the estate is divided, the legal relationship between heirs may involve collective estate ownership according to Turkish inheritance principles.

The heirs may subsequently decide to:

• continue holding the property together;
• allocate the property to one heir;
• compensate the other heirs;
• sell it to a third party; or
• seek judicial partition if agreement is impossible.

Disagreements among heirs can lead to proceedings concerning partition and sale of jointly held property.

International families should therefore consider agreeing on the property’s future early in the process.

Can One Heir Sell the Entire Property Alone?

Not merely because that person possesses the title documents.

If several heirs have legal rights in the property, one heir cannot ordinarily dispose of the entire property as if they were the sole owner.

The exact procedure depends upon whether the estate remains under inherited joint ownership or has been converted into share ownership.

Where consensus cannot be reached, judicial remedies may become necessary.

What If One of the Heirs Is a Minor?

A minor child can be an heir.

However, transactions affecting a minor’s inherited real estate may require representation by a parent or guardian and, depending upon the transaction and potential conflict of interest, judicial or guardianship authorization.

This is particularly relevant where:

• property will be sold;
• one parent is also an heir;
• the minor’s share will be transferred;
• a settlement among heirs is proposed; or
• the minor lives abroad.

International estates involving children should therefore be structured before a sale agreement is signed.

Can a Foreign Will Transfer Turkish Real Estate?

A foreign will may potentially be legally relevant in Turkey.

MÖHUK Article 20 provides that formal validity of testamentary dispositions is assessed under the conflict-of-laws mechanisms in Article 7 and also recognizes a testament complying with the deceased’s national law as formally valid.

Testamentary capacity is governed by the deceased’s national law at the time the disposition was made.

However:

Formal validity of a foreign will does not necessarily mean every provision of the will will be given unlimited effect over Turkish real estate.

Because Turkish law governs inheritance of immovable property located in Turkey, mandatory Turkish succession principles may remain relevant.

Reserved Shares and Turkish Real Estate

Turkish inheritance law protects certain close family members through the concept of reserved shares — saklı pay.

This limits the deceased’s testamentary freedom.

Therefore, a foreign property owner cannot safely assume that a home-country will leaving the entire Turkish estate to one friend, spouse or child will always exclude all other protected heirs.

Depending upon the family structure, heirs may have rights to challenge testamentary dispositions that infringe their protected statutory entitlement.

For foreign owners of valuable Turkish property, estate planning should therefore be completed with Turkish inheritance law in mind.

Does a Foreign Heir Pay Inheritance Tax in Turkey?

Yes, where Turkish taxable assets are inherited.

The Turkish Revenue Administration states that property situated within Turkey falls within the scope of Turkish Inheritance and Gift Tax irrespective of the nationality of the parties.

The rule can therefore apply even where:

• the deceased is foreign;
• the heir is foreign;
• both live outside Turkey; and
• the only connection is property located in Turkey.

Foreign citizenship is not a general inheritance-tax exemption.

2026 Turkish Inheritance Tax Rates

For inheritance occurring in 2026, the Turkish Revenue Administration currently publishes the following progressive inheritance tax rates:

• first TRY 3,000,000: 1%;
• next TRY 7,000,000: 3%;
• next TRY 15,000,000: 5%;
• next TRY 30,000,000: 7%; and
• the amount exceeding TRY 55,000,000: 10%.

These are progressive brackets.

The tax should therefore not be calculated simply by multiplying the entire estate value by the highest applicable percentage.

2026 Inheritance Tax Exemptions

For 2026, the Revenue Administration states that the inheritance share passing to each child, including adopted children, and the surviving spouse benefits from an exemption of TRY 2,907,136.

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

The actual taxable amount depends upon:

• the heir;
• inheritance share;
• applicable exemption;
• value of assets;
• allowable liabilities; and
• deductions.

Tax advice may therefore be advisable for valuable real estate.

Is a Tax Return Required If No Tax Is Payable?

Potentially, yes.

The Revenue Administration expressly states that for acquisitions through inheritance, an inheritance tax declaration is required even where the inherited value remains below the applicable exemption threshold.

Therefore:

No tax payable does not necessarily mean no declaration is required.

Foreign heirs should not ignore Turkish tax procedures merely because the apartment is relatively low in value.

When Must the Inheritance Tax Return Be Filed?

The deadline depends upon where the death occurred and where the heirs are located.

Under the Turkish inheritance tax framework, the relevant periods include:

Where the death occurred in Turkey:

• heirs in Turkey: generally within four months;
• heirs abroad: generally within six months.

Where the death occurred abroad:

• heirs in Turkey: generally within six months;
• heirs located in the same foreign country as the deceased: generally within four months;
• heirs located in another foreign country: generally within eight months.

International heirs should calculate the applicable deadline immediately after becoming aware of the death.

How Is Inheritance Tax Paid?

Turkish inheritance tax is generally paid over three years in six instalments, normally in May and November.

This can reduce the immediate financial burden on heirs inheriting valuable Turkish property.

However, tax compliance can affect later Land Registry and estate transactions, so filing and payment arrangements should be organized early.

Are Mortgages Removed When the Owner Dies?

No.

Death does not automatically cancel:

• mortgages;
• attachments;
• easements;
• usufruct rights;
• condominium debts;
• tax liabilities; or
• other encumbrances attached to the property.

The inherited title may therefore remain burdened.

Before deciding whether to keep or sell inherited Turkish real estate, heirs should obtain and examine the current Land Registry record.

A property worth EUR 500,000 may be subject to a significant mortgage or enforcement attachment.

The net value of the inheritance can therefore be substantially lower than its market value.

Can Foreign Heirs Inherit Debts Together With Property?

Yes.

Turkish inheritance law is based on universal succession.

The estate can include both assets and liabilities.

Foreign heirs should therefore investigate:

• mortgages;
• bank loans;
• tax debts;
• enforcement proceedings;
• guarantees;
• condominium debts;
• utility liabilities; and
• commercial obligations.

An heir should not assume that receiving an Istanbul apartment automatically represents a positive-value inheritance.

Can a Foreign Heir Reject the Inheritance?

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

The ordinary rejection period under Turkish succession law is generally three months, although determining exactly when that period begins can depend upon the circumstances.

This remedy can be particularly important where the deceased’s debts appear to exceed the value of the estate.

A foreign heir who is considering rejection should obtain advice quickly rather than first completing title transfers or disposing of estate property.

Actions demonstrating unconditional acceptance of the estate can create additional legal complications.

Can the Property Be Inherited Without Travelling to Turkey?

Many stages can be handled through legal representation.

A foreign heir may appoint a Turkish lawyer through an appropriately drafted power of attorney.

Depending upon the case, legal representation may cover:

• obtaining the Certificate of Inheritance;
• collecting foreign documents;
• court proceedings;
• title deed investigation;
• inheritance transfer;
• tax procedures;
• dealing with other heirs;
• sale preparation; and
• disputes concerning the estate.

A power of attorney executed abroad will ordinarily need to satisfy Turkish authentication requirements.

Depending upon the country, this may involve:

• apostille;
• Turkish consular legalization;
• sworn translation; and
• specific authority concerning real estate or inheritance transactions.

The wording should therefore be reviewed before the document is signed abroad.

Apostille Requirements for Foreign Documents

Foreign heirs commonly need to use documents including:

• death certificate;
• birth certificate;
• marriage certificate;
• divorce judgment;
• foreign inheritance certificate;
• family registry documents; and
• powers of attorney.

These documents may need an apostille where the relevant Hague Convention applies.

If the issuing country is not within the applicable apostille framework, consular legalization or another authentication process may be necessary.

Certified Turkish translations may also be required.

The legalization process should generally be completed before the final Turkish translation unless the applicable procedure provides otherwise.

Common Problems Foreign Heirs Face in Turkey

1. Assuming Foreign Probate Is Enough

A foreign probate certificate does not automatically transfer the Turkish title deed.

Turkish Land Registry requirements must also be satisfied.

2. Obtaining the Wrong Inheritance Certificate

Foreign-element cases commonly require judicial proceedings rather than the ordinary notarial route.

3. Ignoring Foreign Ownership Restrictions

An heir may be legally entitled to the value of the property while being unable to retain ownership indefinitely.

4. Missing the Tax Declaration Deadline

International estates may benefit from longer filing periods in certain circumstances, but the correct deadline must still be calculated.

5. Failing to Investigate Debts

Mortgages and liabilities do not disappear on death.

6. Assuming the Will Overrides Turkish Law

Turkish law governs succession to Turkish immovable property.

7. Using Inconsistent Foreign Documents

Name and family-status discrepancies can significantly delay court proceedings.

8. Leaving the Title in the Deceased’s Name for Years

This makes future sale, division and management more difficult.

9. One Heir Taking Control of the Property

Possession of keys or rent does not automatically eliminate other heirs’ rights.

10. Selling Before Establishing All Heirs

Failure to identify a spouse, child or other protected heir can cause subsequent title litigation.

Step-by-Step Procedure for a Foreign Heir

A properly structured Turkish real estate inheritance can generally be approached as follows.

Step 1 — Identify the Turkish Property

Obtain the title deed or sufficient Land Registry information.

Step 2 — Identify the Deceased’s Nationality

Determine whether the deceased had one or multiple nationalities.

Step 3 — Establish the Family Tree

Identify spouses, children and other possible heirs.

Step 4 — Collect Foreign Civil-Status Documents

Obtain death, marriage, birth and other necessary certificates.

Step 5 — Complete Apostille or Legalization

Prepare foreign official documents for lawful use in Turkey.

Step 6 — Obtain Turkish Translations

Ensure spelling is consistent with passports.

Step 7 — Obtain a Turkish Certificate of Inheritance

Foreign-element applications commonly require judicial proceedings.

Step 8 — Review the Title Deed

Check mortgages, attachments and other restrictions.

Step 9 — Check Foreign Ownership Eligibility

Determine whether each foreign heir can legally retain the property under Article 35.

Step 10 — Complete Inheritance Tax Procedures

File the appropriate declaration within the applicable period.

Step 11 — Apply for Land Registry Transfer

Submit the Certificate of Inheritance and supporting documents through the applicable TKGM procedure.

Step 12 — Register the Heirs

The title deed is updated according to the inheritance shares.

Step 13 — Decide Whether to Keep or Sell

If foreign ownership is permitted, the heir may consider retaining the property.

If Article 35 requires liquidation, the property should be sold within the legally granted period.

Frequently Asked Questions

Can a foreigner inherit an apartment in Turkey?

Yes. Foreign nationals can inherit apartments and other Turkish real estate, subject to Turkish inheritance law and foreign ownership restrictions.

Does the deceased need to be Turkish?

No.

The deceased may also be a foreign national.

Does Turkish law apply if the deceased was British or German?

For immovable property located in Turkey, yes. MÖHUK Article 20 specifically provides that Turkish law applies to Turkish real estate.

Can a foreign spouse inherit property?

Yes, if legally recognized as a surviving spouse and heir.

Can foreign children inherit?

Yes.

Do foreign heirs need a Turkish residence permit?

Residence in Turkey is not generally a condition for becoming an heir.

Do I need a Turkish inheritance certificate?

In practice, a legally usable inheritance certificate will generally be necessary for transferring Turkish title.

Can I use a foreign Grant of Probate?

It can be relevant evidence, but foreign court inheritance documentation is not automatically sufficient for the Turkish Land Registry. TKGM states that foreign court-issued inheritance certificates require the appropriate Turkish judicial approval under Article 37 of the Land Registry Law.

Can I obtain the inheritance certificate from a notary?

Foreign-element cases are generally outside the notarial inheritance-certificate procedure and commonly require a court.

Can I keep the property permanently?

That depends upon your nationality, the property and the restrictions under Article 35 of the Land Registry Law.

What if I am not legally allowed to keep it?

The property may have to be liquidated within a period granted by the authorities, not exceeding one year. If it is not liquidated, the authorities may sell it and pay the proceeds to the rights holder.

Do foreigners pay inheritance tax in Turkey?

Yes, Turkish assets can fall within Turkish inheritance tax regardless of the nationality of the deceased or heir.

What are the inheritance tax rates in 2026?

The current progressive inheritance rates range from 1% to 10%.

Can I sell inherited Turkish property?

Generally yes after completing the necessary inheritance, tax and title procedures.

Can I handle the process through a lawyer?

Many parts of the procedure can be handled through a Turkish lawyer with an appropriately prepared and legalized power of attorney.

Conclusion

Foreign nationals can inherit real estate in Turkey.

However, inheritance of Turkish property by foreigners requires two different legal questions to be answered.

The first is:

Who is legally entitled to inherit the property?

The second is:

Can that foreign heir legally retain ownership of the property under Turkish foreign-ownership rules?

These questions should not be confused.

Under Article 20 of MÖHUK, inheritance is generally governed by the national law of the deceased, but Turkish law applies directly to immovable property situated in Turkey.

Therefore, a foreign national’s apartment, villa, commercial unit or land in Turkey creates a specifically Turkish succession issue after death.

The foreign heirs will generally need to establish their identity and family relationship through reliable civil-status documentation.

Because the case contains a foreign element, obtaining the Certificate of Inheritance will commonly require judicial proceedings rather than the ordinary Turkish notarial procedure.

Foreign probate documents can be important, but they do not automatically update the Turkish title deed.

The General Directorate of Land Registry and Cadastre expressly requires legally usable inheritance documentation and provides that foreign court inheritance certificates require appropriate Turkish judicial treatment before being used in title proceedings.

After heirship is established, the next major issue is Article 35 of the Land Registry Law.

Foreign heirs’ inheritance rights are protected, but Turkish foreign ownership restrictions remain relevant.

Where inherited real estate falls outside the permitted framework, the heir may be required to liquidate the property within a period not exceeding one year.

If the property is not liquidated within that period, the authorities may arrange its liquidation and pay the sale proceeds to the rights holder.

For this reason, a foreign heir should never assume:

“Because I inherited the property, all foreign ownership restrictions are irrelevant.”

The correct legal conclusion may instead be:

“I have inherited the economic value of the property, but Turkish law requires me to sell it rather than retain title indefinitely.”

Tax obligations must also be considered.

Turkish property inherited by foreigners can be subject to Turkish Inheritance and Gift Tax regardless of the nationality of the deceased or heir. Current 2026 inheritance rates are progressive from 1% to 10%, with statutory exemptions available for qualifying spouses and children.

International heirs should therefore approach the process systematically:

identify the property, establish the heirs, determine the applicable law, obtain the Turkish inheritance documentation, investigate the title, check foreign ownership eligibility, complete inheritance tax procedures and then register or sell the property.

For foreign nationals who already own valuable real estate in Turkey, advance estate planning can substantially reduce future problems.

A properly structured will, accurate title records and coordinated foreign and Turkish documentation can make it easier for family members to manage the property following death.

For foreign heirs, early legal investigation is equally important.

The estate may involve:

• unknown mortgages;
• competing heirs;
• ownership restrictions;
• tax deadlines;
• foreign probate documents;
• reserved-share claims;
• liquidation obligations; or
• property that has already been transferred or occupied by another family member.

In an international inheritance, the goal is therefore not simply to prove that the foreigner is an heir.

The objective is to ensure that the inheritance is legally recognized, correctly registered and capable of being retained or converted into value under Turkish law.

Legal Disclaimer

This article provides general information concerning foreigners inheriting real estate in Turkey as of 2026. It does not constitute legal or tax advice regarding a specific estate, property, heir or nationality.

The legal position can vary depending upon:

• the deceased’s nationality;
• the heir’s nationality;
• multiple citizenships;
• property location and type;
• foreign ownership restrictions;
• military or security zones;
• the existence of a will;
• family relationships;
• prior transfers;
• mortgages and debts; and
• applicable international treaties.

Tax thresholds and administrative procedures may also change.

Foreign heirs should obtain case-specific Turkish legal advice before transferring, selling, dividing or renouncing rights concerning inherited Turkish real estate.