Inheritance law in Turkey for foreigners turns on one core rule: any real estate you own in Turkey is divided under Turkish law when you die, no matter your nationality, while your movable assets usually follow the law of your home country. This single point catches many foreign owners off guard, because Turkish law reserves fixed shares for close family that you cannot simply write out of a will. If you own an apartment in Istanbul, a holiday home on the coast, or a Turkish bank account, the rules below decide who inherits, how much tax is due, and what your heirs must do to transfer the title.
This guide explains how inheritance law in Turkey for foreigners works in practice: which law applies, who counts as an heir, the reserved shares you cannot override, inheritance tax, and the step by step process your family will follow at the Tapu Kadastro and the courts.
How Inheritance Law in Turkey for Foreigners Works
Turkish private international law splits a foreigner’s estate into two parts. Under Turkey’s International Private and Procedure Law (Law No. 5718, often called MOHUK), movable property, such as bank balances, vehicles and shares, is generally governed by the national law of the deceased. Immovable property located in Turkey, meaning land and buildings, is always governed by Turkish law. So a German or British owner’s Istanbul flat is distributed according to the Turkish Civil Code, even if a will made at home says otherwise.
This is why understanding inheritance rights for foreigners in Turkey matters before you buy property here. Foreign nationals can own and inherit Turkish real estate on the basis of reciprocity, and citizens of most countries qualify. When a foreign owner dies, their heirs step into the same ownership rights, subject to the reserved shares and tax rules below. In our practice at Karanfiloglu Law Firm, the most common surprise for foreign families is learning that a will drafted abroad cannot freely redirect a Turkish property away from the deceased’s children or spouse.
Forced Heirship and Reserved Shares You Cannot Override
Turkish law protects close family through reserved shares, known in Turkish as sakli pay. A reserved share is a minimum portion of the estate that certain heirs are legally entitled to, and a will cannot reduce it. This idea of forced heirship is central to how inheritance works in Turkey for foreigners, because common law systems often allow far greater freedom to disinherit relatives.
The portion you can freely give away by will is what remains after the reserved shares are set aside. As a general guide, and as the figures stand at the time this article is written, the reserved shares under the Turkish Civil Code (Law No. 4721) are usually:
- Descendants (children and grandchildren): one half of their statutory share is reserved.
- Each surviving parent: one quarter of their statutory share is reserved.
- The surviving spouse: the full statutory share is reserved when inheriting alongside children or parents, and three quarters in other cases.
Since a 2007 reform, siblings no longer hold a reserved share, which gives testators more freedom than before. Because these proportions can change and apply differently to each family, confirm the current rules with a lawyer before relying on them.
Who Inherits: Statutory Heirs and the Degree System
When there is no valid will, the Turkish Civil Code decides who inherits through a system of degrees, called zumre. The estate passes to the nearest degree, and only moves to the next degree if the first is empty.
The three degrees of heirs
- First degree: the deceased’s descendants, meaning children, then grandchildren if a child has already died.
- Second degree: the deceased’s parents and, through them, brothers and sisters.
- Third degree: the grandparents and their descendants.
The surviving spouse always inherits, but does not belong to any degree. Instead the spouse takes a share that depends on which degree of relatives they inherit alongside. If no relative in any degree and no spouse survives, the estate eventually passes to the Turkish State. Turkish inheritance law for foreign property owners follows this same structure for real estate in Turkey.
The Surviving Spouse’s Share
The surviving spouse’s portion of a Turkish estate is fixed by law and rises as the deceased’s blood relatives become more distant. The fewer close relatives there are, the larger the spouse’s share. These statutory shares are set out in the Turkish Civil Code and stand as follows, current as of the time this article is written:
- Alongside children or other descendants (first degree): the spouse takes one quarter, and the descendants share the remaining three quarters.
- Alongside parents and siblings (second degree): the spouse takes one half, and that degree shares the other half.
- Alongside grandparents (third degree): the spouse takes three quarters, and that degree shares the remaining quarter.
- When no relative in any degree survives: the spouse inherits the whole estate.
These shares interact with the marital property regime. Before the inheritance is divided, the surviving spouse may first claim their portion of property acquired during the marriage under the default participation in acquired property regime. Only the deceased’s remaining share then forms the estate that passes to the heirs.
Wills and How Much You Can Freely Dispose Of
A foreigner can make a will affecting their Turkish assets, but it cannot defeat the reserved shares described above. Turkish law recognises three main forms of will: an official will drawn up before a notary, a holographic will written entirely by hand, dated and signed by the testator, and an oral will allowed only in emergencies. A foreign will made abroad can be valid in Turkey if it meets the formal requirements of the place where it was made, but its effect on Turkish real estate is still limited by the Turkish reserved shares.
If a will hands more than the free portion to one person, an excluded heir can bring a claim to reduce the gift, called tenkis, and recover their reserved share. For this reason, inheritance rights for foreigners in Turkey are best planned with a lawyer who can structure a will so it is valid here and respects the forced heirship rules, lowering the chance of a dispute later.
Turkish Inheritance Tax for Foreigners
Turkish inheritance tax for foreigners is charged on property passing on death and is called veraset ve intikal vergisi. The tax is progressive, and the rates for inheritance are lower than the rates for lifetime gifts. As the figures stand at the time this article is written, inheritance is taxed on a sliding scale, commonly cited as roughly 1 percent up to about 10 percent, depending on the value of each heir’s share, while gifts made during life are taxed at higher rates.
A tax-free allowance applies to each heir and is updated every year for inflation, so the exact threshold depends on the year of death. The tax return is generally filed within four months of death where the death occurs in Turkey. The tax itself can usually be paid in installments over three years, in May and November each year.
Heirs cannot complete the transfer of a Turkish title deed until the inheritance tax position is cleared. Because the brackets, allowances and deadlines for Turkish inheritance tax for foreigners change regularly, confirm the current figures with a lawyer or the Turkish Revenue Administration before you rely on them.
The Inheritance Process Step by Step
For most foreign families, the practical question is how inheritance works in Turkey for foreigners once a relative has died. The estate does not transfer automatically. The heirs must take active steps, usually with help from a lawyer in Istanbul or the city where the property sits.
- Obtain the certificate of inheritance. This document, mirascilik belgesi or veraset ilami, names the legal heirs and their shares. Turkish heirs can often get it from a notary, but heirs of a foreign deceased usually need to apply to the civil court of peace, the Sulh Hukuk Mahkemesi.
- Gather and legalise foreign documents. Death certificates, marriage and birth records and family registers from abroad normally need translation into Turkish and an apostille or consular legalisation.
- File the inheritance tax declaration. The heirs declare the estate to the tax office and obtain a clearance once the tax is assessed.
- Transfer the title deed. With the certificate of inheritance and the tax clearance, the heirs register the property into their names at the Tapu Kadastro, the Land Registry.
Clients we advise in Istanbul often complete the court and registry stages in several months, though the timeline depends on how quickly foreign documents arrive and how busy the local court is. Granting a power of attorney to a Turkish lawyer lets heirs handle the whole process without travelling repeatedly to Turkey.
Accepting or Rejecting an Inheritance With Debts
An inheritance in Turkey passes both assets and debts, so heirs are not always better off accepting it. By default heirs are deemed to accept, but the law allows an heir to reject the inheritance, called reddi miras, by filing a declaration at the civil court of peace, generally within three months of learning of the death and their status as heir. If the estate is clearly insolvent, rejection protects the heir from the deceased’s debts. Heirs can also ask for an official inventory before deciding. Because the three month deadline is strict, foreign heirs who suspect the estate carries significant debt should take advice quickly.
Key Points on Inheritance Law in Turkey for Foreigners
Inheritance law in Turkey for foreigners is built around two ideas: Turkish law governs your Turkish real estate, and reserved shares protect your closest family from being written out. Understanding inheritance rights for foreigners in Turkey, the spouse’s statutory share, Turkish inheritance tax for foreigners and the certificate of inheritance process lets you plan ahead and lets your heirs act with confidence. Sensible estate planning, including a will that respects the forced heirship rules, can spare your family delay and dispute. For Turkish inheritance law for foreign property owners, professional guidance is the surest way to get it right.
Talk to a Lawyer in Istanbul
If you would like advice on your own situation, Karanfiloglu Law Firm is a registered law office in Istanbul serving foreigners and Turkish clients across Turkey. You can reach us by phone or WhatsApp at +90 532 659 35 11, by email at [email protected], or visit us at Mecidiyeköy Mah. Büyükdere Cad. No:67-71, Alba İş Merkezi, Kat:8, Şişli, İstanbul. Contact us to discuss your situation.
Frequently Asked Questions
Does Turkish law or my home country’s law apply to my Turkish property?
Turkish law applies to immovable property located in Turkey, regardless of your nationality. Under Law No. 5718, real estate in Turkey is always distributed under the Turkish Civil Code, while movable assets such as bank accounts usually follow the national law of the deceased.
Can a foreigner inherit property in Turkey?
Yes, foreign nationals can inherit real estate in Turkey on the basis of reciprocity, and citizens of most countries qualify. The heirs must obtain a certificate of inheritance, clear the inheritance tax, and register the property at the Tapu Kadastro to complete the transfer.
Can I disinherit my children or spouse in a Turkish will?
No, you cannot fully disinherit them, because Turkish law reserves fixed shares for descendants, parents and the surviving spouse. A will can only dispose of the free portion that remains after these reserved shares are set aside.
How much is Turkish inheritance tax for foreigners?
Turkish inheritance tax is progressive, commonly cited as roughly 1 to 10 percent of each heir’s share for inheritances as the figures stand at the time this article is written. A tax-free allowance updated annually applies to each heir, and the tax can usually be paid in installments over three years.
How long does it take to inherit property in Turkey?
It often takes several months, depending mainly on how quickly foreign documents are translated and legalised and how busy the local civil court of peace is. The main stages are the certificate of inheritance, the tax declaration and the title deed transfer.
What is a certificate of inheritance in Turkey?
A certificate of inheritance, mirascilik belgesi or veraset ilami, is the official document that names the legal heirs and their shares. Heirs of a foreign deceased usually obtain it from the civil court of peace rather than a notary.
Can I reject an inheritance in Turkey if it carries debts?
Yes, an heir can reject an inheritance by filing a declaration at the civil court of peace, generally within three months of learning of the death. Rejection protects the heir from the deceased’s debts when the estate is insolvent.
About the Author
Kaan Karanfiloğlu is the founder of Karanfiloglu Law Firm, an Istanbul-based registered law office serving Turkish and international clients across Turkey. He is a lawyer registered with the Istanbul Bar Association (Reg. No. 58270) and the Union of Turkish Bar Associations (No. 133074), and has practised law in Turkey since 2017. He holds an LL.B. from Galatasaray University Faculty of Law (2016) and advises clients in Turkish, English and French; the firm also serves clients in Russian and Chinese with experienced in-office translators.
Disclaimer: This article provides general information about Turkish law and is not legal advice. Laws, regulations, official fees and procedures change over time and every situation is different. For advice on your specific circumstances, please consult a qualified lawyer. No liability is accepted for any loss arising from reliance on the information in this article.
