Inheriting Property in Turkey: Legal Procedures for Foreign Nationals

Turkey has become an attractive destination for foreign investors and property owners. With the growing interest in Turkish real estate, foreign nationals may also find themselves inheriting property in Turkey, either through family ties or investment. Governed by Turkish Civil Code No. 4721, the process for foreigners inheriting property is straightforward but involves specific legal steps. This guide provides an overview of the legal procedures and rights for foreign nationals inheriting property in Turkey.

• Turkish inheritance law applies to both Turkish citizens and foreign nationals. In most cases, Turkish law will govern the inheritance process if the property is located in Turkey. This includes all types of real estate, such as residential or commercial properties.
• The principle of territoriality applies, meaning that inheritance cases regarding immovable property (such as land or buildings) in Turkey will be resolved under Turkish law, regardless of the nationality of the deceased.

• Foreign nationals, whether residents or non-residents, can legally inherit property in Turkey. There are no specific restrictions based on nationality, provided the inheritor complies with the general inheritance laws and taxation obligations in Turkey.

• Under Turkish law, certain close family members have forced heirship rights, meaning they are entitled to a reserved portion of the estate. Spouses, children, and sometimes parents are considered mandatory heirs, and the testator (the person making the will) cannot disinherit them entirely.
• Foreign nationals inheriting property must adhere to these forced heirship rules, even if their home country’s inheritance laws differ.

• Foreign nationals can inherit property in Turkey either through intestate succession (if the deceased did not leave a will) or through a legally valid will. Wills can be drafted in accordance with Turkish law or the law of the foreign national’s home country, but the inheritance of immovable property located in Turkey is subject to Turkish law.
• It is advisable to prepare a will in Turkey if the foreign national owns property there, as this simplifies the inheritance process and ensures compliance with Turkish legal procedures.

• To officially inherit property in Turkey, the foreign national must first apply for a Certificate of Inheritance (Veraset İlamı). This document is issued by Turkish courts and confirms the rightful heirs of the deceased’s estate.
• The application must be submitted with the necessary documents, including the death certificate, proof of relationship to the deceased, and any existing will.

• Once the Certificate of Inheritance is obtained, the foreign national must arrange for the transfer of the title deed (Tapu) at the Land Registry Office. This transfer officially transfers ownership of the inherited property to the heir.

• Foreign nationals inheriting property in Turkey are subject to inheritance and transfer tax. The tax rate varies depending on the value of the property and the relationship between the deceased and the inheritor, ranging from 1% to 10%.
• Inheritance tax must be paid within three years, typically in two installments per year.

• Foreign nationals must ensure that all foreign documents, such as birth certificates or foreign wills, are translated into Turkish and officially notarized. This is required for submitting the documents to Turkish authorities.

• It is highly recommended that foreign nationals seek legal representation in Turkey when dealing with inheritance matters. A Turkish lawyer can assist with obtaining the Certificate of Inheritance, transferring title deeds, and managing tax obligations.

• In 2024, Turkey introduced digital platforms for the management of property transfers and inheritance cases. This initiative is aimed at streamlining the process and reducing paperwork for heirs, including foreign nationals.

• There have been slight adjustments in the tax rates for inherited properties. As of 2024, the tax brackets have been updated, making it important for heirs to consult with a tax advisor to understand their exact obligations.

Foreign nationals inheriting property in Turkey must navigate the country’s inheritance laws, which are based on forced heirship rules and local procedures. Understanding the legal framework, tax obligations, and the importance of obtaining the Certificate of Inheritance can help streamline the process. Foreigners are advised to work closely with Turkish legal professionals to ensure compliance and protect their inheritance rights.