How to Claim Inheritance in Turkey (2026)

The increase in global population mobility, the prevalence of international marriages, and the proliferation of cross-border investments have taken inheritance law beyond a local issue and made it one of the most complex areas of private international law.

This article examines in detail the processes of acquiring movable and immovable assets (estate) located in Turkey by a foreign heir who resides outside the borders of the Republic of Turkey and is not a Turkish citizen, the legal, administrative, and financial obstacles likely to be encountered in this process, and the solutions required to overcome these obstacles, together with all legal grounds.

Inheritance Regime in Private International Law and Applicable Law

As in any legal dispute involving a foreign element, the first knot to be untied in inheritance cases is the “determination of the applicable law.” The Turkish legal system does not apply the principle of “unity of inheritance” absolutely; instead, it adopts a “scission” (separate) system that changes according to the type of the estate (movable/immovable). The main basis of this system is the Law on Private International Law and Procedural Law No. 5718 (MÖHUK).

MÖHUK Article 20: Conflict of Laws Rule

The fundamental norm determining under which rules a foreign heir will receive inheritance in Turkey is Article 20 of MÖHUK.

Law on Private International Law and Procedural Law No. 5718, Article 20

(1) Inheritance shall be governed by the national law of the deceased. Turkish law shall apply to immovables located in Turkey.

(2) Provisions regarding the reasons for opening the inheritance, its acquisition, and distribution shall be governed by the law of the country where the estate is located.

(3) The estate located in Turkey without an heir shall belong to the State.

(4) The provision of Article 7 shall apply to the form of testamentary dispositions. Testamentary dispositions made in accordance with the national law of the deceased shall also be valid.

(5) The capacity to make a testamentary disposition shall be governed by the national law of the disposer at the time the disposition is made.

1. The “National Law” Principle for Movable Assets

The legislator set the general rule in the first sentence of the first paragraph of the article by stating “Inheritance shall be governed by the national law of the deceased.” This provision covers the movable part of the estate. For movable assets such as bank accounts, share certificates, automobiles, jewelry, artworks, and company shares, the citizenship (national law) of the deceased at the time of death is taken as the basis.

The practical reflection of this principle is as follows: If the deceased is a German citizen and has a deposit in a bank in Turkey, the distribution rate of this deposit to the heirs is determined according to the German Civil Code (BGB). It does not matter whether the heir is a Turkish citizen or a citizen of another country at this stage; the determinant is the citizenship of the deceased. The Turkish judge is obliged to research and apply German law in such a case.

2. The “Lex Rei Sitae” Principle for Immovable Assets (Real Estate)

The second sentence of the first paragraph of the article introduces a strict and mandatory exception by stating, “Turkish law shall apply to immovables located in Turkey.” Known in international law as Lex Rei Sitae (Law of the place where the property is situated), this principle is an extension of the sovereignty rights of states over their territories.

Accordingly, regardless of the citizenship of the deceased, when the inheritance of a land, residence, field, or workplace within the borders of Turkey is in question, the provisions of the Turkish Civil Code (TMK) are applied without exception.

Table 1: Matrix of Applicable Law According to Estate Type

Estate Type	Examples	Applicable Law	Legal Basis
Movable	Bank deposit, Vehicle, Shares, Gold	National Law of the Deceased (Country of Citizenship)	MÖHUK Art. 20/1 (First Sentence)
Immovable	Land, Residence, Summer House, Workplace	Turkish Law (Turkish Civil Code)	MÖHUK Art. 20/1 (Second Sentence)
Opening & Distribution	Partition lawsuits, Rejection periods	Law of the Country where Estate is Located (Generally Turkish Law)	MÖHUK Art. 20/2

3. Opening, Acquisition, and Distribution of Inheritance (MÖHUK Art. 20/2)

The second paragraph of the law ties procedural transactions and status changes to the law of the place where the estate is located, independent of the law applicable to the substance of the inheritance (who gets how much). This provision produces the following vital results for foreign heirs:

Opening of Inheritance: Determination of events that legally start the inheritance, such as death, absence, or presumption of death, is made according to Turkish law.
Acquisition and Rejection: The moment of acquiring the inheritance and the periods for rejecting the inheritance (disclaimer of inheritance) are subject to Turkish law. According to the Turkish Civil Code, inheritance can be rejected within 3 months. Even if the rejection period is longer in their own country (e.g., 6 months), the foreign heir must comply with the 3-month forfeiture period in Turkish law for assets in Turkey. Otherwise, they are deemed to have accepted the inheritance unconditionally and become liable for the debts of the estate.
Partition (Distribution): Lawsuits for Dissolution of Partnership (İzale-i Şüyu) to be filed in case of disagreement among heirs are conducted according to Turkish procedural law (HMK) and the distribution rules of the Turkish Civil Code.

Validity of Wills in Turkey and Formal Requirements

In case the foreign deceased leaves a will, whether this document is valid in Turkey is evaluated within the framework of MÖHUK Article 7 and Article 20/4.

MÖHUK Article 7 (Law Applicable to Form): “Legal transactions are formally valid if they comply with the material law provisions of the country where they are performed or the law applicable to the substance of that legal transaction.”

This article adopts the principle of favor negotii (interpretation in favor of validity). In other words, if a British citizen prepares a will in the UK in accordance with the formal requirements prescribed by English law (e.g., handwritten in the presence of two witnesses), this will is accepted as formally valid in Turkey even if it does not exactly meet the “official will” or “handwritten will” conditions in Turkish law.

However, the validity of the will in terms of capacity (mental health, age) is subject to the national law of the testator at that time (MÖHUK Art. 20/5). If the testator’s own national law does not grant them this capacity at the age they made the will, the will may be deemed invalid in Turkey as well.

Process of Obtaining Certificate of Inheritance for Foreign Heirs

In order for a foreign heir to make any disposition on the estate in Turkey (withdrawing money from the bank, transferring the title deed, selling a vehicle), they must first prove that they are an “heir” with an official document. In Turkish law, this document is called “Certificate of Inheritance” or “Veraset İlamı”.

Notary or Court?

While Turkish citizens can obtain a certificate of inheritance from a notary, this path is closed for foreign nationals. Since the population records of foreigners are not available in the MERNIS system, notaries do not process them. The only legal path a foreign heir must follow is applying to the Civil Court of Peace.

Application Procedure and Required Documents

The competent court is the Civil Court of Peace of the deceased’s last place of residence in Turkey or the place where the estate is located. Examples of required documents:

Death Certificate: With Apostille annotation and approved translation.
Certificate of Inheritance / Family Tree: Document obtained from their own country showing the heirs (with Apostille and translation).
Passport Photocopies.

Special Restrictions and Liquidation in Real Estate Inheritance

The most critical and problematic area for a foreign heir to acquire inheritance in Turkey is real estate. Turkish legislation subjects real estate acquisition by foreigners to various restrictions. These restrictions also apply to transfers via inheritance.

Land Registry Law Article 35: Fundamental Regulation

Land Registry Law Article 35

Foreign real persons may acquire real estate and limited real rights in Turkey, provided that they comply with legal restrictions and are citizens of countries determined by the President… The total area of real estate… acquired by foreign real persons cannot exceed ten percent of the surface area of the district subject to private ownership and thirty hectares per person nationwide. […]

The acquisition transactions of immovables and limited real rights acquired through legal inheritance by citizens of states with which there is no reciprocity with the Republic of Turkey shall be liquidated.

Under this article, the obstacles are:

Country List: If the heir is a citizen of a country on the “banned country list,” ownership does not pass, it is liquidated.
Quantity Restrictions: There is a limit of 30 hectares per person and 10% of the district’s surface area.
Military Prohibited Zones: Real estate acquisition by foreigners in strategic zones is prohibited.

“Project Requirement” in Undeveloped Real Estate and Liquidation Risk

According to Land Registry Law Art. 35/4, when foreign nationals acquire “undeveloped real estate” (land, field), they must submit a project to the relevant Ministry within 2 years from the date of acquisition.

If the foreign heir who inherits land or fields does not develop a project within 2 years after taking the title deed, the real estate enters the liquidation process. This detail is a critical risk often overlooked that can lead to the loss of property.

Transformation of Property into Value: Liquidation Mechanism

If a foreign heir gets stuck in an obstacle (banned country, military zone, etc.), are they completely deprived of the inheritance? No. Turkish law converts the “real right” (title deed) into a “personal right” (monetary value).

Liquidation Process Steps:

Notification and Period: The Ministry of Treasury and Finance gives the heir a period not exceeding one year to liquidate (sell) the real estate identified.
Heir’s Sale: During this period, the heir can sell the real estate to a Turkish citizen or an eligible foreigner and collect the price.
Forced Sale: If the heir does not perform the sale within the given time, the real estate is sold by the Treasury through forced execution or tender, and the obtained price is paid to the heir.

Inheritance and Transfer Tax (Veraset ve İntikal vergisi) for Foreign Heirs

Transfer of inheritance is subject to tax. Foreign heirs are also within the scope of this obligation.

Declaration Periods

Periods vary depending on the location of the death and the heir.

Table 2: Inheritance and Transfer Tax Declaration Periods

Place of Death	Location of Heir	Declaration Period (From Death)	Legal Basis
Turkey	Turkey	4 Months	VİVK Art. 9
Turkey	Foreign Country	6 Months	VİVK Art. 9
Foreign Country	Turkey	6 Months	VİVK Art. 9
Foreign Country	Same Foreign Country	4 Months	VİVK Art. 9
Foreign Country	Another Foreign Country	8 Months	VİVK Art. 9

Tax Rates and Double Taxation Agreements

Inheritance and Transfer Tax rates are subject to a progressive tariff. The most important issue for foreign heirs is Double Taxation Prevention Agreements.

Turkey has Double Taxation Prevention Agreements with many countries (e.g., OECD countries). However, these agreements are usually on Income Tax. The number of agreements covering inheritance tax is few.
If there is an agreement and the heir has also paid inheritance tax in their own country, they can request a deduction from the tax they will pay in Turkey.
If there is no agreement, tax must be paid to Turkey for assets in Turkey pursuant to the Lex Rei Sitae principle.

Tax Clearance Certificate and Tax Number:

To transfer the title deed and withdraw money from the bank, a “Tax Clearance” letter must be obtained from the tax office. Additionally, the foreign heir must obtain a Tax Identification Number from Turkey to perform transactions.

Problems Encountered in Practice and Solutions

Name Mismatch Problem

It is frequently seen that the name in the foreign passport and the name in the Turkish title deed records do not match due to spelling errors or transcription differences.

Solutions:
1. Administrative Path (Name Equivalence Certificate): Obtaining a document from the Registry Office showing that the previous and subsequent names belong to the same person. However, this document cannot always be issued for foreigners.
2. Correction at Land Registry: According to Circular No. 2014/3, simple spelling errors can be corrected ex officio based on documents.
3. Judicial Path (Lawsuit for Correction of Identity in Land Registry): If it cannot be resolved administratively, a lawsuit is filed in the Civil Court of Peace to prove that the name in the title deed and the name in the passport belong to the same person.

Reserved Share Rights and Reduction Lawsuits

In Turkish law, the deceased cannot distribute their assets as they wish. Descendants (children), spouse, and in some cases parents have “Reserved Share” rights. Even if the foreign deceased made a will according to their own law (e.g., leaving the entire inheritance to a foundation), Turkish reserved share rules apply to real estate in Turkey. The heir whose right is violated can file a “Lawsuit for Reduction” (Tenkis Davası).

Step-by-Step Roadmap for Foreign Heirs

The summary of the process for a foreign heir is as follows:

Power of Attorney: A power of attorney with special authority, Apostille, and translation is given to a lawyer in Turkey.
Document Procurement: Death and inheritance documents are obtained from their own country and Apostilled.
Certificate of Inheritance: Obtained from the court in Turkey.
Tax Transactions: Tax number is obtained and declaration is submitted.
Land Registry Transfer: Application is made to the Land Registry Office. If there is no obstacle, the transfer is made; if there is an obstacle, the liquidation process operates.