Inheritance Rights Of Foreign Nationals In Turkey 2026

Abstract

This article examines succession involving foreign nationals and assets in Turkey. It considers the applicable law, statutory and reserved shares, foreign wills, inheritance certificates, real estate restrictions, estate debts, disputes and tax formalities. The discussion distinguishes succession to Turkish immovables from questions concerning other assets and foreign documents. Judicial authorities are examined in relation to the particular remedy and proof required. The analysis emphasises a coordinated estate assessment: identifying the assets and heirs, establishing authority, preserving deadlines and determining whether the objective is administration, transfer, protection of a reserved share or recovery through litigation.

Keywords inheritance, Turkey, foreign heirs, succession law, inheritance certificates, cross-border estates

Introduction

Foreign nationals can inherit assets in Turkey. The more difficult questions are which law determines their shares, whether inherited land may remain in their ownership, and what must be done before a bank or land registry will act. A foreign will or probate document rarely answers all three questions. For families with assets in more than one country, the Turkish part of the estate needs attention from the outset, even while probate continues abroad.

The distinction between Turkish real estate and movable assets is particularly important. Turkish succession law governs immovable property in Turkey, bringing reserved inheritance shares into the analysis. Tax filing follows a separate timetable. A further change introduced in 2026 provides a special inheritance-tax rate for estates passing from certain qualifying individuals, making advice based solely on earlier publications incomplete. This guide explains the rules and the practical decisions a foreign heir should address with Turkish counsel.

Which law governs an inheritance involving Turkey

Article 20 of the Code on Private International Law and International Civil Procedure No. 5718, commonly called MÖHUK, starts with the deceased’s national law. It then makes an express exception for immovable property situated in Turkey, which is governed by Turkish law. A foreign national’s apartment in Istanbul or villa in Antalya is therefore subject to Turkish succession rules, irrespective of where the owner lived or signed a will.¹

Movable assets require a separate analysis. The deceased’s national law ordinarily determines succession to them, but Article 20(2) assigns the grounds for opening succession, acquisition and partition to the law of the place where the estate is situated. It is therefore too broad to say that every issue concerning a Turkish bank account is controlled exclusively by foreign law. Each asset and each legal question must be classified before the applicable rules are identified.²

Nationality is not interchangeable with residence. A foreign citizen living in Turkey does not become subject to Turkish succession law for every purpose simply through residence. Conversely, where Turkish nationality is one of several nationalities, MÖHUK generally gives it priority when nationality is the connecting factor. Turkish courts apply the relevant foreign law and may seek the parties’ assistance in establishing its content. Reliable foreign legislation and, where necessary, an explanation from foreign counsel can prevent delay.³

Who inherits under Turkish law

Where Turkish law governs, descendants form the first class of statutory heirs. Children inherit equally, with representation through the relevant family branch where a child has died before the deceased. If there are no descendants, the parents’ class becomes relevant. The surviving spouse receives one quarter alongside descendants, one half alongside the parents’ class, and three quarters alongside grandparents or their children. If none of those relatives survives, the spouse takes the whole estate.⁴

The spouse’s inheritance share must also be distinguished from any matrimonial property entitlement. Depending on the applicable marital property regime, ownership and participation claims may need to be resolved before the net estate is calculated. The name shown on a title deed is therefore not always the end of the inquiry. Marriage dates, marriage agreements, the origin of the purchase funds and the spouses’ relevant nationalities can all affect that preliminary assessment.⁵

Reserved shares and the limits of a foreign will

Turkish law protects certain statutory heirs through reserved shares, known as saklı pay. Descendants are protected to the extent of one half of their statutory entitlement. Each parent who is entitled to inherit has a reserved share equal to one quarter of that parent’s statutory entitlement. The spouse’s entire statutory share is protected when inheriting with descendants or the parents’ class; in other configurations, three quarters of the spouse’s statutory share is reserved. Siblings have no reserved share under the current rules.⁶

Consider an estate governed by Turkish law that leaves a spouse and two children. The statutory shares are one quarter for the spouse and three eighths for each child. The reserved shares are one quarter for the spouse and three sixteenths for each child. On those assumptions, three eighths of the net estate remains freely disposable. This illustration assumes that debts and matrimonial property claims have already been addressed and that no lifetime transfers require adjustment.

A disposition that infringes a reserved share is not automatically ineffective in its entirety. The protected heir may seek reduction through a tenkis action. Article 571 ordinarily allows one year from learning of the infringement, subject to a ten-year outer period running from the opening of the will for testamentary dispositions and from the opening of succession for other dispositions. A reduction defence may be raised without that time restriction. These periods should be diarised independently of tax and foreign probate deadlines.⁷

An annulment claim based on incapacity, improper influence or defective form is a different remedy with its own conditions and periods. The first task in a disputed estate is to identify what is legally wrong with the disposition. Describing every disagreement as a challenge to the will can obscure the remedy that actually protects the heir.⁸

Using a foreign will in Turkey

A will made abroad is not invalid merely because it was prepared outside Turkey. Formal validity, testamentary capacity and the permissible distribution of assets are separate questions. MÖHUK refers the form of testamentary dispositions to Article 7 and also accepts compliance with the deceased’s national law. Capacity is governed by national law at the time of the disposition. Applicable treaties must also be considered. None of these formal routes removes Turkish reserved-share protection where Turkish succession law governs.⁹

For an owner planning ahead, a coordinated Turkish will may simplify local administration, but a second will must be drafted carefully. A general revocation clause can unintentionally affect an earlier foreign will. The two instruments should identify their intended asset coverage, reflect the same family information and avoid incompatible appointments or gifts. A translation alone does not resolve a substantive conflict between succession systems.

Can foreign heirs retain inherited Turkish real estate

Heirship and the right to retain a particular parcel are distinct issues. Article 35 of the Land Registry Law No. 2644 regulates acquisition by foreign individuals through nationality-based eligibility and statutory restrictions, including area limits. Security restrictions and the status of the particular property must also be checked. The general reciprocity condition was removed in 2012, so it should not be presented as a universal requirement for a current acquisition.¹⁰

Where inherited property falls outside the permissible limits, the legal outcome may be disposal and payment of the proceeds to the right holder. Article 35 provides for liquidation if the owner does not dispose of the property within the period specified by the Ministry, which may not exceed one year. An inability to retain land should not be confused with automatic loss of its economic value. The relevant date of death and the law then applicable also matter in older estates.¹¹

Agricultural land has an additional succession regime under Law No. 5403. Its rules seek to prevent uneconomic fragmentation and provide mechanisms for transferring ownership to qualifying heirs or through other permitted arrangements. Where heirs agree, the statute envisages completion of the transfer within one year of the opening of succession; disagreement can lead to further administrative or judicial steps. These provisions are not limited to foreign heirs. A rural or coastal location alone does not establish that liquidation is required: the parcel’s legal classification must be verified.¹²

Obtaining a Turkish certificate of inheritance

A certificate of inheritance, called a mirasçılık belgesi or veraset ilamı, identifies the heirs and their shares. For a foreign applicant, the usual route is an application to the Civil Court of Peace, the Sulh Hukuk Mahkemesi. Notarial jurisdiction is restricted: Article 71/B of the Notary Law excludes applications by foreigners, as well as matters requiring judicial examination or unsupported by adequate population records. Turkish citizenship alone does not guarantee that a notary can deal with a complex international estate.¹³

The document file should establish the death and the complete chain of kinship. It normally includes the death certificate, passports or other identity records, birth and marriage records, and any relevant divorce, adoption or earlier death documents. Copies of all wills and foreign probate materials should be disclosed. A family tree is useful for preparation, but it does not replace official evidence. Differences in surnames, transliteration or dates should be explained before filing.

Foreign official documents generally require an apostille where the applicable convention permits, or the relevant legalisation route, together with the Turkish translation required by the receiving authority. Treaty exemptions should be checked before unnecessary certification costs are incurred. Authentication verifies the official signature or seal; it does not establish that the contents are legally correct or that the will can override Turkish succession law.¹⁴

A foreign probate certificate is useful evidence, but it should not be assumed to authorise Turkish land registration or bank withdrawal by itself. Whether a foreign judicial decision can be recognised depends on its nature and the statutory recognition requirements. A foreign notarial certificate is not automatically equivalent to such a judgment. Counsel should identify the appropriate Turkish procedure instead of treating every foreign probate instrument as directly enforceable. A Turkish inheritance certificate can itself be challenged if it identifies the heirs incorrectly.¹⁵

Acting through a Turkish lawyer from abroad

Most preparatory steps and court applications can be handled through a Turkish lawyer holding an appropriately executed power of attorney. The required form should be settled before the client signs abroad, taking account of the intended court, bank and land registry transactions. Consular execution or an accepted foreign execution and authentication route may be appropriate. A power to conduct litigation should not simply be assumed to authorise a property sale, a settlement, receipt of funds or rejection of an inheritance.

The retainer should identify the work actually required: establishing heirship, locating assets, reviewing debts, filing tax returns, obtaining bank release, registering title, or conducting litigation. These stages have different costs and dependencies. Where heirs’ interests conflict, the scope for joint representation should be examined before confidential instructions are shared. For contested proceedings, counsel should also assess whether a foreign claimant must provide security for litigation expenses and whether a treaty or reciprocity exemption applies.¹⁶

Estate debts and the decision to accept or reject

An inheritance can carry liabilities as well as assets. Under Turkish law, the estate passes to the heirs at death, and heirs may be personally liable for estate debts. Co-heirs are generally jointly and severally liable for those debts. Before distributing money or treating an asset as available for personal use, the family should investigate mortgages, enforcement proceedings, unpaid taxes, guarantees and business obligations.¹⁷

Where Turkish rejection rules apply, the ordinary period is three months. For statutory heirs, the period generally starts on learning of the death, unless later knowledge of heirship is established. For heirs appointed by a testamentary disposition, it starts with formal notification of that disposition. Rejection is declared before the Civil Court of Peace. Conduct exceeding ordinary administration, or appropriation of estate assets, can result in loss of the right to reject. Accordingly, a debt review is an early task, not something to postpone until after bank funds have been withdrawn.¹⁸

Disagreements between heirs and partition

Until partition, the heirs generally form an estate community and administer the inherited property jointly, subject to the statutory rules and protective measures. An heir should not assume that a fractional inheritance entitlement authorises an independent sale of a particular apartment. Where cooperation fails, counsel should consider preservation measures, an estate representative and the appropriate partition procedure. Some disputes concern ownership or the validity of a will and require different proceedings.¹⁹

Disputes concerning division of movable or immovable assets and dissolution of joint ownership are subject to mandatory pre-action mediation under Article 18/B of Law No. 6325. This does not mean that every inheritance claim follows the same mediation requirement. The proposed claim must be classified first, particularly where certificate cancellation, reduction of testamentary gifts and property partition arise together.²⁰

Guidance from the Turkish Court of Cassation

Two decisions of Yargıtay, Turkey’s Court of Cassation, illustrate why international succession requires attention to both historical legislation and procedure.

In its judgment of 17 February 2022, the Seventh Civil Chamber considered the cancellation and replacement of an inheritance certificate involving a Bosnian heir. The relevant death had occurred on 12 August 2006. The court required an inquiry into legal or factual reciprocity at that historical date and reversed the judgment for insufficient examination. The decision also expressly acknowledged the later removal of the general reciprocity requirement. It should therefore not be cited as imposing that abolished condition on every present-day foreign inheritance.²¹

The practical lesson is that a recent judgment may concern an estate governed by much older acquisition rules. Counsel must establish the death date and the applicable legislative version before advising on a foreign heir’s ability to retain immovable property.

In its judgment of 16 October 2023, the same chamber upheld the procedural dismissal of a claim between heirs for compensation over the use of inherited parcels, after the claimants failed to pay the court-ordered advance for a site inspection within the period allowed. The dismissal rested on the absence of this procedural requirement rather than on the merits of the inheritance shares in dispute. Its relevance is procedural: failure to fund a required step in the proceedings can prevent the court from reaching the merits of an inheritance-related claim.

Turkish inheritance tax in 2026

Turkish-situated assets generally fall within inheritance and transfer tax under Law No. 7338 even when the deceased and the heir are foreign nationals. The taxable acquisition must be assessed for each beneficiary. The assets covered, permitted debt deductions and statutory valuation rules should be established before rates are applied. For Turkish real estate, the statutory valuation basis should not be confused with an informal estimate of the property’s sale price.²²

For 2026, the inheritance exemption for each descendant, including an adopted child, and the spouse is TRY 2,907,136. Where there are no descendants, the spouse’s exemption is TRY 5,817,845. The higher spouse exemption does not depend on the spouse being the only heir. These particular allowances should not be extended to siblings or parents. An inheritance return is generally required even where the acquired share falls below the exemption.²³

For an inheritance arising in 2026, the ordinary tariff applies progressively to the taxable amount remaining after the applicable exemptions and deductions. Each rate applies to its corresponding portion, rather than the highest rate applying to the whole inheritance.²⁴

The special one percent rate introduced in 2026

Law No. 7582 introduced a distinct 1% inheritance-tax rate for transfers on death from persons benefiting from the foreign-income exemption in repeated Article 20/D of the Income Tax Law, where the inheritance occurs within the qualifying exemption period. This is not a general rate for foreign heirs. The relevant qualification concerns the deceased’s tax status.²⁵

The associated regime provides a twenty-year exemption for qualifying foreign income of individuals becoming resident in Turkey, provided they had neither a Turkish domicile nor Turkish tax liability during the preceding three calendar years, subject to the statutory exceptions. Certain earlier Turkish rental, investment-income or capital-gains tax liabilities do not prevent eligibility. The residence history, qualification for the income exemption and timing of the death must be checked before the estate uses the special inheritance rate.

Inheritance tax filing deadlines for heirs abroad

The ordinary filing period depends on both the place of death and where the heir is located in the circumstances specified by Article 9. It is unsafe to assume that every death abroad produces the same extended deadline. The statutory combinations are as follows, measured from the date of death.²⁶

Foreign probate proceedings do not automatically suspend these periods. The one-month rule for a judicial declaration of absence is a separate statutory situation, not a general extension for an heir who learns of the estate late. Where ordinary filing has already been missed, the special additional periods in Article 342 of the Tax Procedure Law must be considered before any penalty is calculated. That provision includes an initial fifteen-day period and a further notified fifteen-day period for its tax-loss treatment; other procedural consequences still require review.²⁷

Payment bank release and registration of inherited property

Inheritance tax is ordinarily paid in six instalments over three years, in May and November, from assessment. Initial registration of inherited real estate can take place without waiting for the tax assessment. A later sale, transfer or creation of a real right generally requires clearance of the tax attributable to that property, although the statute permits an appropriate security arrangement in specified circumstances. Registration and freedom to dispose should therefore be scheduled separately.²⁸

Banks and other institutions have their own statutory release obligations. Article 17 provides for evidence of tax payment or withholding of 5% against the tax on an inheritance payment before release of the balance. This withholding is a collection safeguard, not a universal final inheritance-tax rate. Account authority, identity checks and the inheritance certificate remain separate requirements.²⁹

Foreign inheritance tax and possible double taxation

Payment of inheritance tax abroad does not automatically eliminate Turkish tax on a Turkish asset. Nor does Turkish legislation provide a general credit for any foreign tax paid on that same asset. Article 12(c) contains a narrower deduction concerning foreign assets of Turkish nationals and foreign inheritance taxes on those assets, subject to evidence and a statutory cap. A deduction from the taxable base is different from a credit against tax payable.³⁰

The other country’s relief rules and any applicable treaty must be reviewed separately. An ordinary income-tax treaty should not be assumed to cover inheritance tax. Before filing in either jurisdiction, counsel should agree how asset values, the beneficiary’s entitlement and evidence of tax paid will be documented. This is particularly important when one jurisdiction taxes the estate and the other taxes each beneficiary.

Choosing an inheritance lawyer in Turkey

For a foreign client, the useful question is whether the proposed engagement covers the entire Turkish problem. An application for an inheritance certificate may be only the first stage. Ask who will check the applicable law, obtain current title records, investigate liabilities, coordinate translations and foreign counsel, monitor tax deadlines and secure the eventual release or distribution of assets.

Request a written scope of work and a fee proposal distinguishing professional fees from court charges, translation and authentication costs, tax and any expert expenses. Agree how updates and payment requests will be communicated. At the first meeting, provide the death date and place, the deceased’s nationalities and residence history, the family relationships, available wills, known Turkish assets and any dispute or debt. Those facts are more useful for an initial assessment than an estimated estate value alone.

Frequently asked questions

Can I inherit Turkish property without Turkish citizenship or a residence permit?

Foreign nationality or living abroad does not by itself prevent inheritance. The right to retain particular land remains subject to the applicable foreign ownership restrictions and the property’s legal status. A residence permit should not be treated as a substitute for that review.

Does my foreign will override Turkish reserved shares?

For Turkish immovable property, Turkish succession law applies. A formally valid foreign will can still be subject to reduction if it infringes a protected heir’s reserved share. Excluding a child from the text of a will does not, by itself, remove that protection.

Must I prepare a separate Turkish will?

Not necessarily. A foreign will may be formally valid and effective in Turkey. A coordinated Turkish instrument can nevertheless make administration easier. Any additional will should be checked against existing wills to avoid unintended revocation or overlapping gifts.

Do all heirs have to travel to Turkey?

Usually not for the initial legal work. Properly authorised counsel can pursue court applications and many administrative steps. The power of attorney must match the intended transactions, and a bank or registry may require particular wording or formalities.

Can I use the foreign inheritance certificate directly?

It may support the evidence of heirship, but its effect in Turkey depends on its legal nature and the procedure concerned. Do not assume that an apostille turns it into a Turkish land registry or bank authorisation.

Can I reject the inheritance if there are debts?

Where Turkish rejection rules apply, the ordinary period is three months, with different starting points for different categories of heir. Certain dealings with estate assets can defeat the right to reject. Obtain advice before withdrawing or distributing funds.

Does foreign probate give me more time to file the Turkish tax return?

There is no automatic extension simply because probate abroad remains open. The ordinary Turkish deadline is determined by the place of death and the heir’s location. Counsel should record it at the beginning of the engagement.

Do all foreign heirs pay the new one percent tax rate?

No. The 2026 special rate concerns inheritances from individuals who qualify for the specified foreign-income exemption regime, during its qualifying period. Foreign citizenship of the heir is not the test.

Will tax already paid abroad be deducted from my Turkish tax?

There is no general automatic credit for foreign inheritance tax on a Turkish asset. Relief depends on the precise statutory provisions in each country and any applicable treaty. The Turkish deduction for certain foreign assets should not be confused with a general tax credit.

Can one heir sell an inherited apartment without the others?

An heir cannot assume that an undivided estate share gives authority to sell a specific estate asset alone. The ownership structure, any partition, the other heirs’ rights and the required authorisations must be examined.

How long will the Turkish inheritance process take?

There is no reliable single timetable. A complete and uncontested file is different from an estate requiring foreign-law evidence, international service, a disputed family relationship or liquidation of restricted land. A useful estimate separates the certificate, tax, asset release and dispute stages.

Conclusion

A sound Turkish inheritance strategy begins with a complete family and asset picture, a decision on applicable law and an early assessment of liabilities. The certificate of inheritance, any challenge to a will, the tax return and the registration or disposal of property then need a coordinated timetable. Addressing these matters alongside the foreign probate process gives the family a clearer view of what can be inherited, what can be retained and what must be done next.

Footnotes

^1. Law No. 5718, Article 20(1). Ministry of Justice, consolidated legislation. Official source.

2. Law No. 5718, Article 20(2). Official source.

3. Law No. 5718, Articles 2 and 4. Official source.

4. Turkish Civil Code No. 4721, Articles 495, 496 and 499. Official source.

5. Law No. 5718, Article 15; Turkish Civil Code, Articles 202, 225 and 236. For the international choice of law rule, see: Official source.

6. Turkish Civil Code, Articles 505 and 506. The former reserved share for siblings was repealed in 2007. Official source.

7. Turkish Civil Code, Articles 507, 508, 560 and 571. Official source.

8. Turkish Civil Code, Articles 557 to 559. Official source.

9. Law No. 5718, Articles 1(2), 7 and 20(4) and (5). Official source.

10. Land Registry Law No. 2644, Article 35, as amended by Law No. 6302 and subsequent legislation. Official source.

11. Land Registry Law, Article 35, liquidation provisions. Official source.

12. Soil Conservation and Land Use Law No. 5403, Articles 8/B, 8/C and 8/Ç. Official source.

13. Notary Law No. 1512, Article 71/B; Turkish Civil Code, Article 598. For the notarial restriction, see: Official source.

14. Republic of Türkiye Ministry of Foreign Affairs, Tasdik Birimi guidance on authentication, apostille and the use of foreign documents in Turkey. Official source.

15. Law No. 5718, Articles 50 and 58; Turkish Civil Code, Article 598. For recognition requirements, see: Official source.

16. Law No. 5718, Article 48. Litigation security is a separate question from the former reciprocity condition for foreign land ownership. Official source.

17. Turkish Civil Code, Articles 599 and 641. Official source.

18. Turkish Civil Code, Articles 606, 609 and 610. Official source.

19. Turkish Civil Code, Articles 640 and 642. Official source.

20. Law on Mediation in Civil Disputes No. 6325, Article 18/B(1)(b). Official source.

21. Court of Cassation, Seventh Civil Chamber, 17 February 2022, E. 2021/8035, K. 2022/1135. Official Ministry of Justice judgment database. Official judgment.

22. Inheritance and Transfer Tax Law No. 7338, Articles 1, 10, 11 and 12. Official source.

23. Law No. 7338, Articles 4(b) and 7, with the amounts applicable in 2026. Official source.

24. Law No. 7338, Article 16, 2026 tariff. The separate lifetime-gift tariff is not reproduced here. Official source.

25.Law No. 7582, Article 2, amending Article 16 of Law No. 7338; Article 4, introducing repeated Article 20/D of Income Tax Law No. 193; Article 14 on commencement. Official parliamentary text.

26.Law No. 7338, Article 9(1)(a) and (b). Official source.

27. Law No. 7338, Article 9(1)(c); Tax Procedure Law No. 213, Article 342. For the special additional periods, see: Official source.

28. Law No. 7338, Article 19. Official source.

29. Law No. 7338, Article 17. Official source.

30. Law No. 7338, Article 12(c), read with the accompanying limitation in Article 12. Official source.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.