Turkish Inheritance Law 2025: Guide To Get Your Lawful Share
Introduction
Losing a loved one is always a deeply emotional experience, and when legal procedures in a foreign country are involved, the process can feel overwhelming. This comprehensive guide is designed to walk foreign heirs through the inheritance process in Turkey in 2025, focusing specifically on their rights and obligations under Turkish inheritance law.
We will explore key areas of Turkish inheritance law, including the legal basis for succession, how property is distributed, the necessary steps to claim an inheritance, and common issues foreign heirs may face. Whether the estate includes real estate, bank accounts, or business shares, this article will help you understand how to claim what is rightfully yours in Turkey.
Legal Foundation of Turkish Inheritance Law for Foreigners
Inheritance in Turkey is primarily governed by the Turkish Civil Code. The law outlines two primary forms of succession: statutory succession, where legal heirs inherit in the absence of a will, and testamentary succession, which occurs through a valid will or contract. Upon a person’s death, their estate is automatically transferred to their heirs.
A distinctive element of Turkish inheritance law is the concept of reserved shares, which ensures that certain relatives—typically children, spouses, and sometimes parents—are legally entitled to a minimum portion of the estate. Even when a will exists, it cannot override these minimum shares.
It’s important to note that heirs assume not only the assets but also the debts of the deceased. If an heir does not wish to accept the inheritance, they must formally renounce it within three months of learning of the death.
Which Country’s Law Applies to Foreign Heirs in Turkey?
When an inheritance matter involves a foreign national or assets in more than one country, Turkish law applies its private international law rules. Generally, the distribution of movable property such as money or personal belongings is governed by the law of the deceased’s nationality. However, for immovable property like land or buildings located within Turkey, Turkish inheritance law governs the succession.
This means that if a foreign national owns property in Turkey, the rules of Turkish inheritance law for foreigners will determine how that property is distributed, even if there is a will from another country. For this reason, understanding the jurisdictional rules is crucial when dealing with international estates.
Legal Heirs Under Turkish Inheritance Law
Turkish inheritance legislation defines a clear line of succession:
- First-degree heirs include the children of the deceased. If a child is deceased, their children (the grandchildren) inherit in their place.
- The surviving spouse always inherits alongside other legal heirs, with the portion varying based on who else is inheriting.
- In the absence of children, the parents of the deceased, and if applicable, their descendants (such as siblings of the deceased) become heirs.
- If no closer relatives exist, grandparents and their descendants (including aunts, uncles, and cousins) inherit the estate.
- If no eligible heirs are found, the estate is ultimately transferred to the Turkish government.
The spouse’s share ranges depending on the presence of other heirs. For example, the spouse is entitled to one-quarter of the estate when inheriting with children or half when inheriting with the deceased’s parents. In the absence of other heirs, the spouse may inherit the entire estate.
Turkish law provides equal inheritance rights to foreign nationals, allowing them to inherit on the same terms as Turkish citizens.
The Certificate of Inheritance in Turkey (Mirasçılık Belgesi)
Before a foreign heir can access or claim inherited assets in Turkey, they must obtain an official document called the Certificate of Inheritance. This certificate establishes who the legal heirs are and the proportion of the estate each is entitled to receive.
Foreign heirs must apply to the Civil Court of Peace in Turkey rather than a notary, as notaries are not authorized to issue inheritance certificates involving foreign elements. Required documents generally include:
- Proof of kinship (such as birth or marriage certificates)
- An official death certificate
- Valid identification for all heirs
- The original will, if one exists
All documents issued outside of Turkey must be apostilled or legalized, and translated into Turkish by a certified translator. The court reviews the documents and issues the certificate, which is essential for taking legal possession of any inherited asset.
Inheriting Real Estate in Turkey as a Foreigner
Foreign nationals are permitted to inherit property in Turkey, assuming there are no specific restrictions related to their nationality or the property’s location. The transfer of real estate through inheritance is governed exclusively by Turkish inheritance law.
Following issuance of the inheritance certificate, heirs must apply to the local land registry office to update the title deed. Documents typically required for this include the inheritance certificate, a valid tax number, identification, and a certified death certificate. In many municipalities, a valuation certificate of the property is also needed for taxation purposes.
There is no deed transfer fee for inherited properties. However, the inheritance itself is subject to inheritance tax, based on the value of the real estate.
Claiming Bank Accounts and Movable Assets in Turkey
When a Turkish bank is notified of an account holder’s death, the account is frozen until the rightful heirs are identified. Foreign heirs can access the funds only after submitting the inheritance certificate along with proof of tax declaration and clearance.
Typically, banks will request:
- A valid inheritance certificate
- Confirmation from the tax authority that any inheritance tax has been addressed
- Identity documents and tax numbers of the heirs
Once these conditions are met, funds are released proportionally according to each heir’s entitlement. If heirs are abroad, they may appoint a representative through a power of attorney executed via the nearest Turkish consulate.
Business Shares and Inheritance in Turkey
In the event the deceased held shares in a Turkish company, those shares are passed on to the heirs. While company bylaws may provide guidance on how such transfers should be handled, Turkish inheritance law generally takes precedence.
To claim company shares, the heirs must present the inheritance certificate to the relevant Trade Registry. Once the ownership is updated, heirs can either maintain their shareholding or sell their shares. In cases where the deceased operated a sole proprietorship, heirs typically inherit the business assets, which they can continue or liquidate.
Inheritance Tax in Turkey for Foreign Nationals
Inheritance and Gift Tax in Turkey is levied on assets received through inheritance. The tax rates vary depending on the value of the inheritance and the relationship between the deceased and the heir.
Close relatives, such as spouses and children, benefit from generous exemptions, while unrelated individuals may be taxed at higher rates. Rates for close relatives generally range from 1% to 10%.
Heirs must file an inheritance tax return:
- Within 4 months of the date of death if the deceased passed away in Turkey
- Within 6 months if the death occurred abroad
Taxes may be paid in six equal installments over three years. Failure to meet deadlines can result in penalties and interest.
Apostille and Legal Representation for Foreign Heirs
Foreign documents intended for use in Turkey must be duly apostilled or legalized, and translated into Turkish by a sworn translator. These include documents like birth and death certificates, marriage records, wills, and powers of attorney.
Heirs who are not in Turkey are encouraged to appoint a local attorney to act on their behalf. A power of attorney granted through a Turkish consulate enables the lawyer to handle inheritance proceedings, represent the heir in court, liaise with tax offices, and finalize the transfer of assets.
Deadlines and Legal Safeguards for Inheritance in Turkey
Turkish law imposes several critical deadlines:
- An heir must renounce the inheritance within three months of becoming aware of their right to inherit.
- Inheritance tax declarations must be submitted within the statutory time limits.
- If an heir believes their reserved share has been violated, they generally have one year from the time they became aware of the issue to initiate legal action.
Failure to observe these deadlines can lead to forfeiture of rights or monetary penalties. If an estate remains unclaimed for an extended period, the property may eventually revert to the state.
Conclusion
The Turkish legal system provides a clear structure for inheritance matters, extending equal rights to foreign nationals. While the process may appear complex—especially in cross-border situations—it is designed to ensure fairness and transparency.
Foreign heirs should carefully gather the necessary documentation, pay close attention to deadlines, and consider hiring a legal professional familiar with Turkish inheritance law for foreigners. With the right support, heirs can smoothly navigate the procedures and secure their rightful inheritance, preserving the legacy of their loved one.