Applicable Law
Succession to real estate located in Türkiye is governed by Turkish law regardless of the deceased's nationality (Law on International Private Law no. 5718, §20). Movable property is in principle governed by the law of the deceased's nationality, unless the deceased was a Turkish citizen or habitually resident in Türkiye. We routinely advise on the practical interplay between Turkish succession rules and the laws of common-law and continental-European jurisdictions.
Certificate of Inheritance (Veraset İlamı)
To deal with assets in Türkiye (bank accounts, real estate, vehicles), heirs first need a certificate of inheritance. It may be obtained:
- At any Turkish notary public, where the heirs are determined by reference to the Turkish civil registry (most common where the deceased was a Turkish citizen).
- At the Civil Court of Peace (Sulh Hukuk Mahkemesi), particularly where the deceased was a foreign national or the family situation is complex.
For foreign heirs we usually obtain it through the court route, supported by documents legalised under the Hague Apostille Convention.
Reserved Share (Saklı Pay)
Turkish law protects the children, surviving spouse and (in some cases) the parents of the deceased through a statutory reserved share (TMK §506). A deceased who tries to disinherit a reserved-share heir by lifetime gifts disguised as sales — known as "muris muvazaası" in Turkish — may have those transactions cancelled by an action for the cancellation of the deed. We frequently advise foreign heirs in this scenario.
Disclaimer of Inheritance (Reddi Miras)
An heir may renounce a Turkish estate within three months of learning of the death and his/her status as an heir (TMK §605/1). Where the estate is insolvent at the time of death, statutory disclaimer (TMK §605/2) is presumed and may be invoked at any time as a defence to creditor claims.
Inherited Real Estate
Foreign heirs may inherit Turkish real estate even where they would not be allowed to purchase it directly. The title-deed transfer (intikal) is handled at the local Land Registry Office (Tapu Sicil Müdürlüğü) upon presentation of:
- Certificate of inheritance (apostilled translation if obtained abroad),
- Inheritance tax clearance from the Turkish tax office,
- DASK (compulsory earthquake insurance) and current property-value declaration.
Wills
Three forms of will are valid under Turkish law:
- Official will drafted before a notary or judge in the presence of two witnesses (TMK §532–537);
- Holographic will entirely handwritten, dated and signed by the testator (TMK §538);
- Oral will only in extraordinary circumstances such as imminent death or war (TMK §539–541).
A foreign will valid under the law of the place of execution can in principle be recognised, but it must respect Turkish public-policy rules and the reserved-share regime.
Inheritance Tax
Inherited assets are subject to Turkish inheritance and gift tax at progressive rates between 1 % and 10 %, with a tax-free allowance for each heir. Declaration is due within four months if the heir resides in Türkiye and within six months if the heir resides abroad (or eight months for inheritances arising abroad).
This page is provided for general information only and is not legal advice. Please contact us for matter-specific consultation.