What Should Be Done In Case Of Foreign Inheritance In Turkey?
Foreigners, like Turkish citizens, can inherit property in Turkey. Although some conditions and restrictions are stipulated for this, the general procedure is almost similar.
You may be thinking “I inherited a house, what can I do? What to do if I inherited a car? They left me a will, what will happen now?” If you have questions such as these, we will examine in detail what actions can be taken against the inheritance or testament in our article.
We will examine these transactions and types of inheritance under 3 separate subheadings as Movable inheritance, Immovable Inheritance and Inheritance acquired as a result of Death Dependent Disposition or Testament;
1. What to do if a foreigner inherits immovable property?
2. What to do if a foreigner inherits movable property?
3. What to do if a foreigner inherits a will?
1. Immovable Inheritance of Foreigners in Turkey
What should be done in case of inheritance of a house, shop, land or similar property?
According to the Turkish Civil Code, in the case of inheritance of immovable property, the court where the immovable property is located is competent. This is known as the “lex rei sitae” principle in international law. A foreign heir who owns immovable property in Turkey is obliged to proceed in accordance with Turkish law.
What are the Documents Required for Inheritance of Immovable Property?
- Certificate of Inheritance (Inheritance Decree): It means a document showing the heirs of the heir. It can be obtained from courts or notaries in Turkey. If this document has not yet been received, an application is made to the Civil Court of Peace together with other documents proving the identity of the heir.
- Death Certificate It is the official document regarding the death of the heir. It must be obtained from the competent authorities of the relevant country, and if it is one of the countries party to the Apostille agreement, it must have an Apostilled and notarized Turkish translation.
- Identity Documents: Passport or identity information of the foreign heir. If the foreigner has a residence in Turkey, these residence documents must also be submitted.
- Title Deed Information Related to the Immovable Property: Title deed, settlement information and title deed, if any.
- Will, if any: If a testamentary right is claimed on the immovable property, a certified copy of the will and its Turkish translation must be submitted.
- Power of Attorney: Since the certificate of inheritance will be applied to the Civil Court of Peace, you can ensure that your transactions are carried out with a power of attorney in the form of a regulation containing special authorization to be issued from Turkish consulates abroad or notaries in Turkey.
What can we do for you as your lawyer?
a) Obtaining the Certificate of Inheritance: First of all, if there is no disagreement between the heirs, it is necessary to obtain a certificate of inheritance by applying to the notary public or to the court of peace, if any. As your lawyer, we can obtain a certificate of inheritance on your behalf both at the notary stage and in the process to be carried out in court.
b) Obtaining the market values from the municipality: Before applying to the municipality and paying the taxes, a fair value calculation will be made to determine the amount of tax to be paid. With the power of attorney you will give to your lawyer, your lawyer will be able to apply to the municipality on your behalf and obtain the relevant information and documents and the necessary documents regarding the market values.
c) Initiating the Tax Process: Inheritance and inheritance tax declaration must be made for the immovable property to be transferred to the heirs. After the declaration, the tax to be determined by the tax office must be paid. For this purpose, the immovable property tax declaration form will be filled out. This tax is due as of January 1, 2024 ;
– If the inheritance shares corresponding to each of the children and spouse, including adopted children, are below 1.609.552 TL ( 3.221.082 TL for the inheritance share corresponding to the spouse in the absence of children), no tax will be paid.
– If the amount is less than 37.059 TL in the inheritances that occur without any gift, no tax will be paid. Since all these transactions require technical knowledge, we recommend you to handle them through your lawyer.
As ofJanuary 1, 2024, the inheritance and gift tax will be calculated according to the following tariff for inheritance and gift tax on transfers that occur through inheritance or gratuitous transfers.
| Tax assessment | Rate of Tax (%) | |
| Inheritance by Succession | In Revocable Inheritances | |
| For the first TL 1,700,000 | 1 | 10 |
| For the next 4.000.000 TL | 3 | 15 |
| For the next 8.700.000 TL | 5 | 20 |
| For the next 17.000.000 TL | 7 | 25 |
| For the part of the tax base exceeding 31.400.000 TL | 10 | 30 |
a) Transfer of title deed: By applying to the Land Registry Directorate, it will be ensured that the immovable property is transferred to the heirs, and registration and title deeds will be obtained for all heirs. The application can be made after tax payments are made for title deed transfer. Your lawyer you will work with in the field of Inheritance Law can carry out these transactions for you with a power of attorney containing special authorization.
b) Control of Restrictions in Military Zones: It should be checked whether there is a situation that restricts the foreign heir from acquiring real estate. For some countries or in some strategic areas, the heir may be prohibited from acquiring property. For this reason, working with an inheritance lawyer in the research to be carried out will ensure that you receive professional support.
c) Sharing Among Heirs: How the real estate will be shared among the heirs should be negotiated. If an agreement cannot be reached between the heirs, you can apply to the court and request a decision to sell the immovable property. Your lawyer will be able to handle the court process from start to finish.
How will the inheritance be divided?
According to the Turkish Civil Code, the following rules apply to the division of inheritance:
- Legal heirs: A legal division is made between the spouse, children and other legal heirs (Legal division is determined as ¼ share for the spouse and ¾ share for the children according to Turkish Law. If there is no spouse, all of these shares will pass to the children).
- Reserved Share: Under Turkish law, reserved shareholders (such as spouse and children) have an inalienable share in the inheritance (The reserved share heirs are: child ½ adopted child ½ grandchild ½ mother ¼ father ¼ spouse 4/4 or ¾
- If the immovable property is to be sold and converted into cash, the shares among the heirs shall be determined by the decision of the Civil Court of Peace.
2. Inheritance of Immovable Property by a Foreigner in Turkey
What can be done if I inherit property such as vehicles, money, boats, jewelry, gold, etc.?
For movable property, the law of the country of nationality of the inheritor applies. This is known as lex nationalis in international law. However, if the transfer of movable inheritances is to be made in Turkey, transactions must be carried out in accordance with Turkish legislation.
a) What are the Documents Required for the Inheritance of Movable Inheritance?
- Certificate of Inheritance (Inheritance Decree): Must be issued by a notary or court for the transfer of movable property.
- Death Certificate: Again, the official document regarding the death of the heir and its notarized translation.
- Documents Related to Movable Property: Bank account information, vehicle licenses, securities certificates, etc. All documents related to movable property.
- Identity and Residence Documents: Identity and passport information of the foreign heir.
- Power of Attorney: Since an application will be made to the Civil Court of Peace to obtain the certificate of inheritance, a power of attorney in the form of a regulation containing special authorization to be issued from Turkish consulates abroad or notaries in Turkey.
What can we do for you as your lawyer?
a) Obtaining the Certificate of Inheritance: In order to share movable property among the heirs, it is necessary to obtain a certificate of inheritance.
b) Contact with Banks: For the transfer of bank accounts, we can contact the relevant bank branches and provide legal support as your lawyer for the transfer of all kinds of inheritance such as money, bank vault or other values in banks to the heirs.
c) Transfer of Vehicles and Securities: As your lawyer, we can carry out all the steps to be taken to ensure the transfer of vehicles to the Traffic Registration Directorate and securities to the relevant institutions.
d) Tax Declaration: Inheritance and transfer tax on movable property is calculated according to the value of the movable property and declared to the relevant tax office. As your lawyer dealing with your inheritance transactions, we can follow all these transactions for you from beginning to end.
How will the inheritance be divided?
In the case of movable property, the inheritance is divided according to the law of the country where the inheritor is a citizen. The Turkish Civil Code does not directly intervene in the division of movable property. However, since the transfer of the property is made in Turkey, an application must be made to the Turkish authorities.
3. A Will Left to a Foreigner in Turkey
What happens if inherited by will?
In cases of inheritance by will, the law of the country where the inheritor is a citizen is applied. However, if the will is related to immovable property, then the law of the place where the immovable property is located (Turkey) is applied.
What are the Documents Required for Inheritance by Will?
- Testament: An officially approved, notarized and translated will.
- Certificate of Inheritance (if available): A document showing who the heirs are in line with the will.
- Death Certificate: Official document indicating the death of the heir and its notarized translation.
- Power of Attorney: Since the certificate of inheritance will be applied to the Civil Court of Peace, a power of attorney in the form of a regulation containing special authorization to be issued from Turkish consulates abroad or notaries in Turkey.
What can we do for you as your lawyer?
a) Execution of the Will in a Turkish Court: If the will is to be executed in Turkey, an application must be made to the court to determine whether the will complies with Turkish law. As your lawyer, we can make this application on your behalf and provide all kinds of legal support at the beginning and after the process.
b) Execution of the Will: The validity of the will is determined and executed by a court decision. Your inheritance lawyer can make this application on your behalf.
c) Transfer of Immovable Property: If the will covers immovable property, an application is made to the land registry office for the transfer of the immovable property. As mentioned above, with a specially authorized power of attorney you will give, title deed applications can also be made by your inheritance lawyer.
d) Transfer of Movable Property: If movable goods are transferred by will, your lawyer will contact banks and relevant institutions to transfer the goods.
How will the inheritance be divided?
- Reserved Shareholders: If the will violates the reserved shares, the holders of the reserved shares may apply to the court to claim their shares.
- If the provisions of the will do not violate the rights of the reserved shareholders, the inheritance will be divided according to the provisions of the will
The Importance of Legal Assistance
What is the Importance of Working with a Lawyer in Inheritance Law?
Having the support of a professional lawyer in legal proceedings is critical to protecting your rights and managing the process effectively. A lawyer secures your legal rights at every stage, from the filing of the necessary applications within the framework of the relevant legislation to the follow-up of the process before the official authorities. In addition, technical and procedural procedures such as the determination of victimization, proper collection of evidence and correspondence with the relevant parties can also be carried out effectively through lawyers.
Especially in sensitive matters such as inheritance law, wills, recognition of wills and enforcement of wills, timely interventions are of vital importance. In such legal cases, it is possible to manage the processes correctly, prevent loss of rights and develop the most appropriate strategies with the support of a lawyer specialized in inheritance law. Providing legal services with its expert staff, Güneş & Güneş Law Office offers effective and strategic solutions to its clients in a wide range of areas, especially in inheritance law. We are ready to protect your individual rights and provide you with the support you need in legal matters. With 25 years of experience, we are at your side to provide solutions to all your legal problems.
FREQUENTLY ASKED QUESTIONS
1. Can Foreign Persons Become Heirs in Turkey?
Yes, they can. According to Turkish law, being a citizen of a foreign country does not prevent being an heir in Turkey. However, it should be clearly understood from the civil registry records whether foreign nationals have the title of heir or not.
2. Which country’s law will apply to disputes arising from the inheritance rights of foreigners?
If the property subject to inheritance is an immovable property located in Turkey, Turkish Law shall directly apply. However, if the property subject to inheritance is a movable asset, the national law of the deceased person will apply.
3. Does the National Law of the Foreign Heir Matter?
No, it does not. What matters is the national law of the inheritor. It does not matter which country’s law the foreign heir is subject to.
4. What should foreign heirs who do not appear as heirs in Turkish Population Records do?
The person who left an inheritance and his/her foreign heirs may not have any records in the Turkish civil registry records. In such a case, they should request a certificate of inheritance from the Turkish Courts together with the documents issued by the courts of the country where the deceased is a citizen or the Population Directorates of that country and showing that the foreign person is the heir of the deceased.
5. Can Foreign Legal Persons be Heirs in Turkey?
No, they cannot. Since the right of inheritance is a human right, legal entities cannot be heirs in Turkey. However, it is possible for foreign legal entities to acquire property in Turkey through a will.
6. What are the Tax Obligations of Foreign Heirs in Turkey?
Foreign heirs are also subject to inheritance and transfer tax in Turkey. Legal deadlines for paying this tax, which is calculated on the value of the inheritance, must be observed.
7. How to Transfer Inherited Real Estate in Turkey?
In order to take over immovable property in Turkey, foreign heirs must apply to the relevant land registry office, submit the necessary documents together with the certificate of inheritance and have the property registered in their name.
8. Is it possible for foreigners to leave an inheritance in Turkey?
Yes, foreigners can make a will in Turkey and leave an inheritance under Turkish law. They can transfer their immovable or movable property in Turkey to certain persons by will.
9. How long does the inheritance process for foreigners in Turkey take?
The inheritance process for foreigners may vary depending on the completion of the documents and fulfillment of the necessary procedures. When processes such as recognition and enforcement are also involved, the process may take longer, but on average it may take a few months.
10. Can Foreign Persons Waive Inheritance Rights in Turkey?
Yes, foreign persons can waive their right of inheritance in Turkey. According to the Turkish Civil Code, waiver of inheritance is possible through an agreement with the inheritor. This agreement must be made in writing and approved before a notary public.
11. Is it mandatory for the foreign heir to attend the court in the inheritance case in Turkey?
No, it is not compulsory for the foreign heir to attend the court in person. The foreign heir can give a power of attorney to a lawyer in Turkey to follow the lawsuit process. The power of attorney can be obtained from the relevant consulates of Turkey.
12. Which taxes do foreign nationals pay when they inherit in Turkey?
Foreign heirs are subject to inheritance and gift tax in Turkey. The tax is calculated according to the value of the immovable or movable property and the heirs must apply to the tax offices after receiving the certificate of inheritance.
13. Are there any tax exemptions for foreign heirs in Turkey?
According to agreements with some countries, double taxation may be avoided. If the foreign heir has paid inheritance tax in his/her home country, this tax can be deducted in Turkey. Turkey’s tax treaties with the relevant countries should be reviewed.
14. What should a foreign heir do if he/she wants to sell the inherited property in Turkey?
In order to sell the inherited real estate or property, the foreign heir must first obtain a certificate of inheritance (certificate of inheritance). For the sale of real estate, he/she can apply to the land registry office and start the sale procedures. The proceeds from the sale may be taxable in Turkey and it would be beneficial to consult a tax advisor on this matter.
15. Which Court is Competent in Disputes between Foreign Heirs?
In disputes regarding immovable property, the court where the immovable property is located is competent. In disputes related to movable property, the law of the country where the heir is a citizen is generally applied, but Turkish courts are authorized for lawsuits to be filed in Turkey.
16. Can Foreign Heirs Refuse Inheritance in Turkey?
Yes, foreign heirs can also refuse inheritance in Turkey. According to the Turkish Civil Code, the refusal of inheritance must be made within three months. This period starts from the date the heir learns about the inheritance and the refusal is made by applying to the Turkish courts.
17. Under what conditions can a power of attorney be granted for the inheritance rights of foreign persons in Turkey?
Foreign heirs can give a power of attorney to a lawyer in Turkey to carry out inheritance proceedings. This power of attorney can be obtained from the consulates of the Republic of Turkey abroad or from notaries in foreign countries. The power of attorney issued at the consulate is directly valid, while the power of attorney issued at notaries can be made valid in Turkey with an apostille.
18. Can there be a lien or mortgage on foreigners’ inheritance property in Turkey?
Yes, if the heir has debts on the inheritance property left in Turkey, these debts will be transferred to the heirs. The heirs can reject the inheritance in order not to be liable for the debts. If there is a lien or mortgage on the property, the heirs may be required to pay these debts or remove the lien.
19. Can a Foreign Heir Use Inheritance Property Before the Inheritance is Shared?
Since inheritance property is considered to be jointly owned by the heirs, it is not possible to use it alone before the division. Without the consent of all heirs, an heir cannot use or sell the immovable or movable property.
20. When can a foreign heir claim inheritance in Turkey?
After the death of the heir, the foreign heir can claim the inheritance right from the moment the certificate of inheritance is received. The certificate of inheritance is an official document proving that the heir is the heir and is issued by Turkish courts.
21. How do foreign heirs calculate their inheritance share?
The inheritance shares of foreign heirs are determined according to the Turkish Civil Code. Inheritance principles based on blood kinship are applied. If the deceased has a spouse and children, the inheritance share is divided among them. If there are no children, other heirs (parents, siblings) come into play.
22. Can Foreign Persons Make a Will in Turkey?
Yes, foreigners can make a will in Turkey. The will must be prepared in accordance with Turkish Law. A will drawn up in the presence of a notary public in Turkey is considered the safest way. In addition, the will can also be drawn up in writing and with witnesses.
23. Does a Foreigner Have a Right to a Reserved Share in the Inheritance of a Foreigner in Turkey?
According to Turkish Law, heirs with a reserved share have a certain share in the assets of the inheritor. The persons with a reserved share are generally the children, spouse and, in certain cases, parents of the heir. The reserved shares of foreign heirs are protected under the general rules of Turkish law.
24. What happens if foreign heirs do not obtain a Certificate of Inheritance?
Foreign heirs must obtain a certificate of inheritance (certificate of inheritance) in order to claim their inheritance in Turkey. If this document is not obtained, they cannot claim the inheritance and the inheritance cannot be shared.
25. Can Foreign Persons Rent Real Estate Subject to Inheritance in Turkey?
Yes, foreigners can rent the immovable property they inherited in Turkey. However, their rights on the immovable must be registered in the land registry and the necessary legal procedures must be completed.
26. What should be done if there is a dispute between foreign heirs?
If there is a dispute between the foreign heirs about the division of the inheritance, the parties can apply to the competent court in Turkey and file a lawsuit for the division of the inheritance. The court will decide on the fair division of the inheritance according to the Turkish Civil Code.
27. What Rights Do Foreign Persons Have on Inherited Property in Turkey?
Foreigners have the same property rights over inherited property in Turkey as Turkish citizens. They can register their property rights on immovable and movable property, use or sell these properties.
28. Can usufruct rights be established on inherited property in Turkey?
Yes, foreign heirs can establish usufruct rights on inheritance property left in Turkey. The usufruct right is the right to use a property and this right can be established according to the testament of the heir or the agreement between the parties.
29. Which documents are required when foreign heirs want to transfer their immovable property in Turkey?
In order to transfer immovable property in Turkey, foreign heirs must apply to the land registry office where the immovable property is located with a certificate of inheritance, identity documents, documents showing that the inheritance and transfer tax has been paid. In addition, a notarized translator may also be required during the title deed transfer.
30. How to resolve disputes between foreign heirs?
If there are disputes between foreign heirs, these disputes are resolved in Turkish courts. The disputes may be on issues such as inheritance sharing, entitlement or payment of debts. The support of a lawyer is important in this process.
31. Can Foreign Persons Refuse Inheritance in Turkey?
Yes, foreigners can reject an inheritance in Turkey. For this, they must submit a declaration of rejection of the inheritance to the court. The rejection period is three months from the date the heir learns that he/she is the heir.
32. Do foreigners have to pay debts under the inheritance in Turkey?
If there are debts on the estate of the inheritor in Turkey, the foreign heir may be liable for these debts. There is also the right to reject the inheritance to prevent the debts from passing with the inheritance. If the inheritance is accepted, the debts must be paid.
33. When Foreign Persons Inherit in Turkey, Can their Assets be Seized?
Yes, if the inheritor has debts and the heirs do not pay these debts, attachment can be applied. Therefore, heirs should accept or reject the inheritance, taking into account the debts and other obligations.
