Inheritance in Turkey

Inheritance in Turkey is one of those topics that not all property owners think about in advance. However, as practice shows, understanding the mechanisms and legal nuances beforehand means protecting oneself from many risks. Turkish legislation includes a number of peculiarities when it comes to the transfer of inheritance rights. This applies not only to real estate but also to movable property, bank accounts, and businesses.

To properly transfer real estate by inheritance, it is important to understand the local legal procedures, deadlines, and possible restrictions. This is where an inheritance lawyer can help — a specialist who not only explains the laws but also takes care of all the bureaucratic stages.

In this article, you will learn about the rights of foreigners when inheriting property in Turkey, the inheritance procedure, the necessary documents to gather, and the legal aspects to pay attention to in order to avoid unexpected obstacles.

Inheritance Law in Turkey: Key Laws

Matters concerning inheritance are regulated in Turkey by the provisions of the Civil Code (Law No. 4721). This legal document defines the order of inheritance distribution after the owner’s death and contains key provisions that must be followed by both Turkish citizens and foreigners. It is especially important to know these rules for those who are expecting to inherit an apartment in Turkey.

Inheritance can occur in two ways: under a pre-arranged will or by law if no such document has been made. Inheritance rights apply to both individuals and legal entities. A will can only be made by individuals.

An important distinction is made for children who are not yet born but were conceived during the lifetime of the deceased. These future heirs have the same rights as those born during the decedent’s lifetime.

However, there are cases where a person can be deemed an unworthy heir and completely deprived of their share. Such grounds are specified in Article 510 of the Turkish Civil Code. Among these are:

• Committing a deliberate crime against the deceased or other lawful heirs;
• Applying pressure or interference during the will-making process;
• Loss of parental rights;
• Invalid marriage;
• Violation of other mandatory legal requirements.

It should be emphasized that such grounds are confirmed only in court.

Inheritance in Turkey for foreigners

Foreigners have the right to inherit property in Turkey, including real estate, under certain conditions. One of the most important of these is the principle of reciprocity between Turkey and the country of the heir’s nationality. This means that residents of countries that grant similar rights to Turkish citizens are also allowed to inherit real estate in the Republic of Turkey. If this is not the case, the heir will be required to sell the property within a specified period after acquiring ownership.

Inheritance can be passed on to heirs either according to the law or based on the will expressed in the testament. In the case of real estate, foreigners should remember that a document made outside Turkey is only considered valid if the country where it was made has signed the 1961 Hague Convention. The will must be apostilled, translated, and notarized in Turkey. Additionally, its form and content must comply with Turkish legal standards.

It is important for foreigners to know that a will, as commonly understood, does not function in Turkey: there is a concept of "saklı payı," meaning the protected share of inheritance, which will always go to the legal heir.

Each real estate owner who has reached the legal age and is recognized as legally competent has the right to bequeath it to one or more heirs. The testator retains the right to modify the will at any time or completely revoke it by making a new document.

Turkish citizenship, a residence permit, or even actual residence in the country are not mandatory conditions—neither for the testator nor the heirs.

Will Preparation Rules

In Turkey, there are three main types of wills:

1. Official Will (Miras Sözleşmesi):Can only be made at a notary’s office in the presence of two witnesses. It is considered the most reliable and preferable for foreign nationals, as it provides maximum legal protection and minimizes the risk of disputes.
2. Written Will (Yazılı Vasiyetname): This is a document written by the testator themselves. It must include a date and signature. Although this document is legally valid, its authenticity may be questioned under certain circumstances, such as a lack of witnesses or other corroborating factors.
3. Oral Will (Sözlü Vasiyetname): Used in exceptional cases when it is impossible to write a document (e.g., due to serious illness or emergency situations). Under such conditions, the testator expresses their will orally in front of witnesses, who must then record it in writing and submit it to the court.

For foreigners wishing to dispose of their Turkish property, there is a clear process for officially preparing a will, as required by local law.

The first step is to consult with a Turkish lawyer specializing in inheritance law. The lawyer helps draft the will, taking into account all legal nuances.

Next, the prepared will should be taken to a notary’s office for validation. The will is notarized, registered, and assigned an individual number. It is mandatory to have two witnesses — Turkish citizens — and a sworn translator if the testator does not speak Turkish.

The will is made in two copies, both in Turkish. The original is kept by the notary, and one copy is given to the testator. The registration details are entered into the Turkish Notarial Chamber's registry and, if necessary, sent to the Turkish embassy in the testator’s country of residence. The embassy, in turn, informs the local Civil Registry Office.

To prepare an official will in Turkey, the following documents must be provided:

• A valid passport and its notarized Turkish translation.
• Copies of the passports of all heirs listed in the will, translated into Turkish and notarized.
• Three recent photographs of the testator.
• Property ownership documents in the name of the testator.
• A medical certificate from a state hospital confirming the testator’s mental competence. It is important to note that this certificate is required only if the testator is over 65 years old or if visible medical conditions raise doubts for the notary.

It is important to note that the certificate is valid only for one day and should be obtained shortly before the notary visit. A sworn translator must accompany the testator during the examination to facilitate communication with the doctor.

A foreigner who has prepared a will according to the prescribed rules has the right to change or revoke the document at any time. When significant changes are made, the new will automatically replaces the old one. The replacement process is done through the same notarial procedure with a new document.

Heirs and Their Rights

The inheritance process in Turkey, when no official will has been made by the testator, is governed by the provisions of the Civil Code.

The property is distributed in the following order:

1. The surviving spouse and children of the deceased have the first right to inherit.
2. If there are no children, the inheritance goes to the deceased’s parents.
3. The deceased’s grandparents inherit if no other heirs are present.
4. The state becomes the heir if no family members exist.

It should be emphasized that legally adopted children have the same inheritance rights as biological children. However, adoptive parents are not considered legal heirs to their adopted children. Also, children born out of wedlock have full inheritance rights if paternity is acknowledged.

Regarding the rights of a foreign wife or husband in Turkey, they are treated the same as the rights of local citizens. However, certain conditions may lead to the spouse losing their inheritance rights. For example, if one of the spouses has not lived with the deceased and cannot prove a close relationship, the court has the authority to deny inheritance. Additionally, divorce and non-registered marriages automatically exclude inheritance rights.

Distribution of Shares 

In Turkey, significant importance is placed on protecting the interests of close relatives, ensuring that they receive their legally guaranteed shares of the inheritance. These shares remain fixed regardless of the presence of a will.

If there is no will, the distribution of the estate is carried out according to Article 499 The Civil Code of Turkey, which outlines the legal shares for each heir. The property is divided as follows:

• Spouse:The share depends on the presence of other heirs. If there are children, the spouse gets one-quarter of the estate; if the parents or their descendants are heirs, the spouse receives half; if grandparents or their descendants inherit, the spouse gets three-quarters of the estate. If there are no other heirs, the spouse inherits all the property.
• Children: They receive the remaining estate in equal shares. If one child passes away before the inheritance is opened, their share goes to their descendants.
• Parents: If there are no children, the estate is divided equally between the parents. If they are deceased, the inheritance goes to the deceased’s siblings.
• Grandparents: Inherit if no heirs from the previous categories are available. If there are no grandparents, the inheritance passes to their descendants.

If none of the mentioned relatives exist, the property is passed to the state.

For instance, inheritance following the death of a husband in Turkey is distributed according to the rules above: if there are shared children, the wife gets one-quarter of the estate, and the children divide the remaining three-quarters equally. If there are no children but the deceased’s parents are alive, the wife inherits half, and the parents inherit the rest.

All matters related to inheritance law in Turkey, including determining family relationships and dividing heirs' shares, are handled by courts with the application of special normative tables and legislative provisions.

Disputes regarding the inheritance of property by foreigners are heard in the Magistrate’s Court and, if necessary, the Court of First Instance. The exact duration of such cases is difficult to predict as it depends on the court's workload, the volume of materials, and the complexity of the case.

Inheritance Process and Timing in Turkey

In Turkey, the process of acquiring inheritance involves several formal procedures to ensure the legality of property transfer.

According to Article 599 of the Turkish Civil Code, the right to inherit arises automatically at the time of the testator's death. However, in order to officially recognize inheritance rights, a special document must be obtained — a certificate of inheritance rights.

If an heir decides to refuse the inherited property, for example, due to the deceased’s debts, they must submit an official renunciation statement within three months of being notified of the inheritance. If this is not done, the heir is considered to have automatically accepted the inheritance along with all its competencies and encumbrances.

In cases where there are no heirs, or they refuse the inheritance, the property is temporarily managed by the state. If no claimant emerges within a prolonged period, the property ultimately becomes the state’s property.

Inheritance of Real Estate in Turkey

The process of inheriting real estate in Turkey involves several important steps that must be followed sequentially:

1. Obtaining the certificate of inheritance rights (Veraset İlamı). This official document confirms who the heir is and what share they are entitled to. For foreign nationals, the process is carried out through the court (Sulh Hukuk Mahkemesi) where the inherited property is located. A full set of documents proving the family relationship with the deceased must be submitted, translated into Turkish, and notarized.
2. Paying inheritance tax. The tax amount is based on the value of the inherited property and can range from 1% to 10%.
3. Registering ownership rights. After obtaining the certificate and paying the tax, the ownership rights must be registered with the Land Registry of Turkey (TAPU). Documents required include the inheritance certificate, identification papers of the heir, and other necessary documents.

Inheritance Tax in Turkey

In 2025, Turkey uses a progressive inheritance tax system with rates ranging from 1% to 10% based on the value of the property. For real estate inheritance, specific tax rates are applied as per this scale:

• For the first 2,400,000 TRY: 1%
• For the next 5,700,000 TRY: 3%
• For the next 12,000,000 TRY: 5%
• For the next 24,000,000 TRY: 7%
• For the portion exceeding 44,100,000 TRY: 10%

Inheritance tax on real estate in Turkey is paid within three years after the will has been announced. Payments are split into two periods per year—May and November—allowing for equal payments six times over the set period.

Foreigners inheriting real estate are taxed under the same conditions as Turkish citizens. If a double taxation agreement exists, the amount paid in Turkey can be credited by the heir’s country of residence.

Costs for Processing Inheritance

In addition to the inheritance tax, there are accompanying costs, such as:

• Notarial or court fees for issuing the inheritance certificate.
• Fees for re-registering the TAPU at the Land Registry.
• Translation services for documents into Turkish.
• Legal consultations, if the interested party hires a lawyer.

The total cost will depend on the specific situation, the value of the inherited property, and the scope of services required.

To successfully inherit property, it is crucial for foreigners to understand the basics of local legislation, follow the deadlines for document preparation, and submit applications on time. To avoid mistakes, delays, and legal disputes, it is highly recommended to seek professional legal assistance. A competent lawyer will help you:

• Properly prepare a will or assert inheritance rights;
• Determine the legal rights of the heirs;
• Calculate the tax burden;
• Carry out all necessary procedures through the notary, court, and state authorities;
• Execute legal real estate transactions, including selling or buying an inherited apartment from a non-resident.

If you have already encountered inheritance issues in Turkey or are planning to protect your interests, contact us. We will provide comprehensive support at every stage, ensuring the legal clarity and security of any procedures with your property.